CPL consulting&management: what changed
CPL consulting&management
Largest movements
- Tangible fixed assets -€1,059
down €1,059 (-37.7%), from €2,805 to €1,746
of which Furniture and vehicles: -€775
- Cash -€987
down €987 (-45.3%), from €2,181 to €1,194
mainly Trade debts (-€1,878) and Net result for the year (-€1,443)
- Trade debts -€1,878
down €1,878 (-82.1%), from €2,288 to €410
- Other debts +€1,692
up €1,692 (+6.7%), from €25,233 to €26,925
- Profit (loss) carried forward -€1,443
down €1,443 (-7.7%), from -€18,804 to -€20,247
- Tax, wage and social debts -€464
no longer reported in 2025 (was €464)
- Gross operating margin +€2,974
up €2,974 (+90.7%), from -€3,278 to -€304
- Depreciation +€309
up €309 (+41.2%), from €750 to €1,059
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,108 | €20,016 | -€2,092 | -9.5% |
| Fixed assets | 21/28 | €3,105 | €2,046 | -€1,059 | -34.1% |
| Tangible fixed assets | 22/27 | €2,805 | €1,746 | -€1,059 | -37.7% |
| Land and buildings | 22 | €953 | €669 | -€284 | -29.8% |
| Furniture and vehicles | 24 | €1,852 | €1,078 | -€775 | -41.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €19,003 | €17,970 | -€1,034 | -5.4% |
| Amounts receivable within one year | 40/41 | €16,746 | €16,698 | -€48 | -0.3% |
| Trade receivables | 40 | €16,746 | €16,502 | -€244 | -1.5% |
| Other amounts receivable | 41 | - | €196 | +€196 | |
| Cash at bank and in hand | 54/58 | €2,181 | €1,194 | -€987 | -45.3% |
| Deferred charges and accrued income | 490/1 | €76 | €77 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €22,108 | €20,016 | -€2,092 | -9.5% |
| Equity | 10/15 | -€5,876 | -€7,319 | -€1,443 | -24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,728 | €6,728 | = | 0.0% |
| Distributable reserves | 133 | €6,728 | €6,728 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,804 | -€20,247 | -€1,443 | -7.7% |
| Amounts payable | 17/49 | €27,984 | €27,335 | -€650 | -2.3% |
| Amounts payable within one year | 42/48 | €27,984 | €27,335 | -€650 | -2.3% |
| Trade debts | 44 | €2,288 | €410 | -€1,878 | -82.1% |
| Suppliers | 440/4 | €2,288 | €410 | -€1,878 | -82.1% |
| Taxes, remuneration and social security | 45 | €464 | - | -€464 | |
| Taxes | 450/3 | €464 | - | -€464 | |
| Other amounts payable | 47/48 | €25,233 | €26,925 | +€1,692 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €1,059 | +€309 | +41.2% |
| Gross operating margin | 9900 | -€3,278 | -€304 | +€2,974 | +90.7% |
| Operating profit (loss) | 9901 | -€4,028 | -€1,363 | +€2,665 | +66.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €105 | €80 | -€26 | -24.4% |
| Recurring financial charges | 65 | €105 | €80 | -€26 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,133 | -€1,443 | +€2,691 | +65.1% |
| Profit (loss) for the period | 9904 | -€4,133 | -€1,443 | +€2,691 | +65.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,133 | -€1,443 | +€2,691 | +65.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.