CPH Consult: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CPH Consult
Largest movements
- Receivables within one year -€9,540
no longer reported in 2025 (was €9,540)
- Cash +€2,716
up €2,716 (+6.5%), from €41,893 to €44,610
mainly Receivables within one year (+€9,540) and Trade debts (+€1,729)
- Tangible fixed assets -€1,700
down €1,700 (-26.9%), from €6,315 to €4,615
- Tax, wage and social debts -€9,558
down €9,558 (-45.7%), from €20,932 to €11,374
- Trade debts +€1,729
up €1,729 (+590%), from €293 to €2,022
- Profit (loss) carried forward -€749
down €749 (-2.5%), from €30,406 to €29,657
- Gross operating margin -€43,689
down €43,689 (-97.8%), from €44,670 to €980
- Taxes -€11,374
down €11,374, from €11,374 to -€0
- Other operating charges -€1,198
no longer reported in 2025 (was €1,198)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,831 | €49,252 | -€8,578 | -14.8% |
| Fixed assets | 21/28 | €6,315 | €4,615 | -€1,700 | -26.9% |
| Tangible fixed assets | 22/27 | €6,315 | €4,615 | -€1,700 | -26.9% |
| Furniture and vehicles | 24 | €6,315 | €4,615 | -€1,700 | -26.9% |
| Current assets | 29/58 | €51,516 | €44,637 | -€6,879 | -13.4% |
| Amounts receivable within one year | 40/41 | €9,540 | - | -€9,540 | |
| Trade receivables | 40 | €9,540 | - | -€9,540 | |
| Cash at bank and in hand | 54/58 | €41,893 | €44,610 | +€2,716 | +6.5% |
| Deferred charges and accrued income | 490/1 | €82 | €27 | -€55 | -66.7% |
| Total equity and liabilities | 10/49 | €57,831 | €49,252 | -€8,578 | -14.8% |
| Equity | 10/15 | €36,606 | €35,857 | -€749 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,406 | €29,657 | -€749 | -2.5% |
| Amounts payable | 17/49 | €21,225 | €13,396 | -€7,829 | -36.9% |
| Amounts payable within one year | 42/48 | €21,225 | €13,396 | -€7,829 | -36.9% |
| Trade debts | 44 | €293 | €2,022 | +€1,729 | +590% |
| Suppliers | 440/4 | €293 | €2,022 | +€1,729 | +590% |
| Taxes, remuneration and social security | 45 | €20,932 | €11,374 | -€9,558 | -45.7% |
| Taxes | 450/3 | €20,932 | €11,374 | -€9,558 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,700 | €1,700 | = | 0.0% |
| Other operating charges | 640/8 | €1,198 | - | -€1,198 | |
| Gross operating margin | 9900 | €44,670 | €980 | -€43,689 | -97.8% |
| Operating profit (loss) | 9901 | €41,772 | -€719 | -€42,492 | |
| Financial charges | 65/66B | €34 | €30 | -€4 | -10.5% |
| Recurring financial charges | 65 | €34 | €30 | -€4 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €41,739 | -€749 | -€42,488 | |
| Income taxes | 67/77 | €11,374 | -€0 | -€11,374 | |
| Profit (loss) for the period | 9904 | €30,365 | -€749 | -€31,114 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,365 | -€749 | -€31,114 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.