CPI CONSULTING: 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.
CPI CONSULTING
Largest movements
- Cash +€86,737
up €86,737 (+468.9%), from €18,500 to €105,237
mainly Net result for the year (+€37,245) and Tax, wage and social debts (+€27,911)
- Intangible fixed assets -€20,000
down €20,000 (-20.3%), from €98,301 to €78,301
- Receivables within one year +€7,010
up €7,010 (+49.9%), from €14,040 to €21,049
- Tangible fixed assets -€6,666
down €6,666 (-34.3%), from €19,434 to €12,768
- Profit (loss) carried forward +€37,245
up €37,245 (+1415.7%), from €2,631 to €39,876
- Tax, wage and social debts +€27,911
up €27,911 (+1063.4%), from €2,625 to €30,535
of which Taxes: +€19,480
- Debts after one year -€24,253
down €24,253 (-21.3%), from €113,645 to €89,392
- Other debts +€12,856
up €12,856 (+934.9%), from €1,375 to €14,231
- Current portion of long-term debt +€10,252
up €10,252 (+161.3%), from €6,355 to €16,607
- Gross operating margin +€100,837
up €100,837 (+1445.9%), from €6,974 to €107,811
- Staff costs +€26,085
new in 2025: €26,085
- Depreciation +€25,513
up €25,513 (+1112.3%), from €2,294 to €27,806
- Taxes +€11,227
up €11,227 (+1403.4%), from €800 to €12,027
- Financial charges +€2,731
up €2,731 (+316.8%), from €862 to €3,593
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.
Cash bridge derived
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 | €151,415 | €217,356 | +€65,941 | +43.5% |
| Formation expenses | 20 | €1,140 | - | -€1,140 | |
| Fixed assets | 21/28 | €117,735 | €91,069 | -€26,666 | -22.6% |
| Intangible fixed assets | 21 | €98,301 | €78,301 | -€20,000 | -20.3% |
| Tangible fixed assets | 22/27 | €19,434 | €12,768 | -€6,666 | -34.3% |
| Furniture and vehicles | 24 | €19,434 | €12,768 | -€6,666 | -34.3% |
| Current assets | 29/58 | €32,540 | €126,287 | +€93,747 | +288.1% |
| Amounts receivable within one year | 40/41 | €14,040 | €21,049 | +€7,010 | +49.9% |
| Trade receivables | 40 | €14,040 | €21,049 | +€7,010 | +49.9% |
| Cash at bank and in hand | 54/58 | €18,500 | €105,237 | +€86,737 | +468.9% |
| Total equity and liabilities | 10/49 | €151,415 | €217,356 | +€65,941 | +43.5% |
| Equity | 10/15 | €22,631 | €59,876 | +€37,245 | +164.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,631 | €39,876 | +€37,245 | +1415.7% |
| Amounts payable | 17/49 | €128,784 | €157,480 | +€28,695 | +22.3% |
| Amounts payable after more than one year | 17 | €113,645 | €89,392 | -€24,253 | -21.3% |
| Financial debts | 170/4 | €113,645 | €89,392 | -€24,253 | -21.3% |
| Amounts payable within one year | 42/48 | €15,139 | €68,088 | +€52,949 | +349.7% |
| Current portion of amounts payable after more than one year | 42 | €6,355 | €16,607 | +€10,252 | +161.3% |
| Trade debts | 44 | €4,785 | €6,715 | +€1,930 | +40.3% |
| Suppliers | 440/4 | €4,785 | €6,715 | +€1,930 | +40.3% |
| Taxes, remuneration and social security | 45 | €2,625 | €30,535 | +€27,911 | +1063.4% |
| Taxes | 450/3 | €2,625 | €22,105 | +€19,480 | +742.2% |
| Remuneration and social security | 454/9 | - | €8,431 | +€8,431 | |
| Other amounts payable | 47/48 | €1,375 | €14,231 | +€12,856 | +934.9% |
| Remuneration, social security and pensions | 62 | - | €26,085 | +€26,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,294 | €27,806 | +€25,513 | +1112.3% |
| Other operating charges | 640/8 | €387 | €1,153 | +€765 | +197.6% |
| Gross operating margin | 9900 | €6,974 | €107,811 | +€100,837 | +1445.9% |
| Operating profit (loss) | 9901 | €4,293 | €52,767 | +€48,474 | +1129.1% |
| Financial income | 75/76B | - | €99 | +€99 | |
| Recurring financial income | 75 | - | €99 | +€99 | |
| Financial charges | 65/66B | €862 | €3,593 | +€2,731 | +316.8% |
| Recurring financial charges | 65 | €862 | €3,593 | +€2,731 | +316.8% |
| Profit (loss) for the period before taxes | 9903 | €3,431 | €49,272 | +€45,841 | +1336.1% |
| Income taxes | 67/77 | €800 | €12,027 | +€11,227 | +1403.4% |
| Profit (loss) for the period | 9904 | €2,631 | €37,245 | +€34,614 | +1315.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,631 | €37,245 | +€34,614 | +1315.7% |
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 12 October 2026 via checked.be.