CPN 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.
CPN CONSULTING
Largest movements
- Receivables within one year -€15,252
down €15,252 (-53.7%), from €28,378 to €13,127
of which Other amounts receivable: -€15,941
- Cash +€12,212
up €12,212 (+129%), from €9,444 to €21,656
mainly Receivables within one year (+€15,252) and Trade debts (+€7,679)
- Tangible fixed assets +€4,325
up €4,325 (+124%), from €3,491 to €7,816
- Trade debts +€7,679
up €7,679 (+1,348%), from €570 to €8,249
- Tax, wage and social debts -€4,181
down €4,181 (-23.8%), from €17,568 to €13,387
- Profit (loss) carried forward -€2,023
down €2,023 (-6.5%), from €30,918 to €28,895
- Gross operating margin -€16,582
down €16,582 (-84.2%), from €19,691 to €3,109
- Taxes -€3,382
down €3,382 (-71.2%), from €4,751 to €1,369
- Depreciation +€1,256
up €1,256 (+131%), from €961 to €2,217
- Financial charges +€837
up €837 (+1,059%), from €79 to €916
- Other operating charges +€720
up €720 (+136%), from €530 to €1,250
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,315 | €53,898 | +€1,582 | +3.0% |
| Fixed assets | 21/28 | €5,591 | €9,916 | +€4,325 | +77.3% |
| Tangible fixed assets | 22/27 | €3,491 | €7,816 | +€4,325 | +124% |
| Furniture and vehicles | 24 | €3,491 | €7,816 | +€4,325 | +124% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €46,724 | €43,982 | -€2,742 | -5.9% |
| Amounts receivable after more than one year | 29 | €8,500 | €8,500 | = | 0.0% |
| Trade receivables | 290 | €8,500 | €8,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,378 | €13,127 | -€15,252 | -53.7% |
| Trade receivables | 40 | €1,332 | €2,022 | +€690 | +51.8% |
| Other amounts receivable | 41 | €27,046 | €11,105 | -€15,941 | -58.9% |
| Cash at bank and in hand | 54/58 | €9,444 | €21,656 | +€12,212 | +129% |
| Deferred charges and accrued income | 490/1 | €402 | €699 | +€298 | +74.0% |
| Total equity and liabilities | 10/49 | €52,315 | €53,898 | +€1,582 | +3.0% |
| Equity | 10/15 | €33,618 | €31,595 | -€2,023 | -6.0% |
| Contributions | 10/11 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,918 | €28,895 | -€2,023 | -6.5% |
| Amounts payable | 17/49 | €18,698 | €22,302 | +€3,605 | +19.3% |
| Amounts payable within one year | 42/48 | €18,698 | €22,302 | +€3,605 | +19.3% |
| Trade debts | 44 | €570 | €8,249 | +€7,679 | +1,348% |
| Suppliers | 440/4 | €570 | €8,249 | +€7,679 | +1,348% |
| Taxes, remuneration and social security | 45 | €17,568 | €13,387 | -€4,181 | -23.8% |
| Taxes | 450/3 | €17,568 | €13,387 | -€4,181 | -23.8% |
| Other amounts payable | 47/48 | €560 | €666 | +€106 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €961 | €2,217 | +€1,256 | +131% |
| Other operating charges | 640/8 | €530 | €1,250 | +€720 | +136% |
| Gross operating margin | 9900 | €19,691 | €3,109 | -€16,582 | -84.2% |
| Operating profit (loss) | 9901 | €18,200 | -€358 | -€18,558 | |
| Financial income | 75/76B | €1,012 | €1,454 | +€441 | +43.6% |
| Recurring financial income | 75 | €1,012 | €1,454 | +€441 | +43.6% |
| Financial charges | 65/66B | €79 | €916 | +€837 | +1,059% |
| Recurring financial charges | 65 | €79 | €916 | +€837 | +1,059% |
| Profit (loss) for the period before taxes | 9903 | €19,133 | €179 | -€18,954 | -99.1% |
| Income taxes | 67/77 | €4,751 | €1,369 | -€3,382 | -71.2% |
| Profit (loss) for the period | 9904 | €14,382 | -€1,190 | -€15,571 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,382 | -€1,190 | -€15,571 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.