CPL 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.
CPL Consulting
Largest movements
- Cash +€16,211
up €16,211 (+33.4%), from €48,516 to €64,727
mainly Net result for the year (+€38,612) and Other debts (+€7,462)
- Tangible fixed assets -€2,092
down €2,092 (-12.4%), from €16,904 to €14,812
of which Other tangible fixed assets: -€2,035
- Profit (loss) carried forward +€8,000
up €8,000 (+20.0%), from €40,000 to €48,000
- Other debts +€7,462
up €7,462 (+48.9%), from €15,256 to €22,717
- Tax, wage and social debts +€5,133
up €5,133 (+29.6%), from €17,347 to €22,480
of which Taxes: +€4,912
- Current portion of long-term debt -€3,381
down €3,381 (-91.6%), from €3,690 to €310
- Trade debts -€1,685
down €1,685 (-67.8%), from €2,486 to €802
- Gross operating margin +€19,744
up €19,744 (+44.4%), from €44,469 to €64,213
- Staff costs +€7,760
new in 2025: €7,760
- Taxes +€3,532
up €3,532 (+42.8%), from €8,254 to €11,785
- Other operating charges -€942
down €942 (-44.7%), from €2,108 to €1,167
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 | €87,149 | €102,368 | +€15,219 | +17.5% |
| Fixed assets | 21/28 | €16,904 | €14,812 | -€2,092 | -12.4% |
| Tangible fixed assets | 22/27 | €16,904 | €14,812 | -€2,092 | -12.4% |
| Furniture and vehicles | 24 | €3,291 | €3,234 | -€57 | -1.7% |
| Other tangible fixed assets | 26 | €13,613 | €11,578 | -€2,035 | -14.9% |
| Current assets | 29/58 | €70,245 | €87,556 | +€17,312 | +24.6% |
| Amounts receivable within one year | 40/41 | €18,541 | €19,219 | +€678 | +3.7% |
| Trade receivables | 40 | €16,541 | €18,735 | +€2,194 | +13.3% |
| Other amounts receivable | 41 | €2,000 | €484 | -€1,516 | -75.8% |
| Cash at bank and in hand | 54/58 | €48,516 | €64,727 | +€16,211 | +33.4% |
| Deferred charges and accrued income | 490/1 | €3,188 | €3,610 | +€422 | +13.2% |
| Total equity and liabilities | 10/49 | €87,149 | €102,368 | +€15,219 | +17.5% |
| Equity | 10/15 | €48,060 | €56,060 | +€8,000 | +16.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,000 | €48,000 | +€8,000 | +20.0% |
| Amounts payable | 17/49 | €39,089 | €46,308 | +€7,219 | +18.5% |
| Amounts payable after more than one year | 17 | €310 | - | -€310 | |
| Financial debts | 170/4 | €310 | - | -€310 | |
| Amounts payable within one year | 42/48 | €38,779 | €46,308 | +€7,529 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €3,690 | €310 | -€3,381 | -91.6% |
| Trade debts | 44 | €2,486 | €802 | -€1,685 | -67.8% |
| Suppliers | 440/4 | €2,486 | €802 | -€1,685 | -67.8% |
| Taxes, remuneration and social security | 45 | €17,347 | €22,480 | +€5,133 | +29.6% |
| Taxes | 450/3 | €17,347 | €22,259 | +€4,912 | +28.3% |
| Remuneration and social security | 454/9 | - | €220 | +€220 | |
| Other amounts payable | 47/48 | €15,256 | €22,717 | +€7,462 | +48.9% |
| Remuneration, social security and pensions | 62 | - | €7,760 | +€7,760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,570 | €3,926 | +€357 | +10.0% |
| Other operating charges | 640/8 | €2,108 | €1,167 | -€942 | -44.7% |
| Gross operating margin | 9900 | €44,469 | €64,213 | +€19,744 | +44.4% |
| Operating profit (loss) | 9901 | €38,791 | €51,361 | +€12,570 | +32.4% |
| Financial income | 75/76B | €318 | €394 | +€76 | +23.9% |
| Recurring financial income | 75 | €318 | €394 | +€76 | +23.9% |
| Financial charges | 65/66B | €1,771 | €1,357 | -€414 | -23.4% |
| Recurring financial charges | 65 | €1,771 | €1,357 | -€414 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €37,338 | €50,398 | +€13,060 | +35.0% |
| Income taxes | 67/77 | €8,254 | €11,785 | +€3,532 | +42.8% |
| Profit (loss) for the period | 9904 | €29,084 | €38,612 | +€9,528 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,084 | €38,612 | +€9,528 | +32.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.