CPT 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.
CPT Consult
Largest movements
- Stocks and contracts +€29,000
up €29,000 (+133%), from €21,800 to €50,800
of which Stocks: +€16,500
- Tangible fixed assets -€6,799
down €6,799 (-21.4%), from €31,729 to €24,931
of which Plant, machinery and equipment: -€4,875
- Cash +€6,050
up €6,050 (+170%), from €3,563 to €9,613
mainly Other debts (+€31,908) and Depreciation (+€7,549)
- Receivables within one year +€5,701
up €5,701 (+91.2%), from €6,250 to €11,951
of which Trade receivables: +€5,701
- Deferred charges and accrued income +€1,502
up €1,502 (+52.5%), from €2,862 to €4,364
- Other debts +€31,908
up €31,908 (+166%), from €19,245 to €51,154
- Debts after one year -€8,411
down €8,411 (-20.8%), from €40,441 to €32,030
- Trade debts +€5,119
up €5,119 (+43.6%), from €11,736 to €16,856
- Tax, wage and social debts +€3,224
up €3,224 (+73.6%), from €4,382 to €7,606
of which Taxes: +€3,224
- Profit (loss) carried forward +€2,528
up €2,528 (+23.9%), from -€10,596 to -€8,068
- Gross operating margin +€20,477
up €20,477, from -€4,374 to €16,103
- Staff costs +€2,406
up €2,406 (+405%), from €594 to €3,000
- Depreciation -€1,803
down €1,803 (-19.3%), from €9,352 to €7,549
- Financial charges -€814
down €814 (-27.6%), from €2,946 to €2,132
- Other operating charges -€182
down €182 (-14.8%), from €1,229 to €1,047
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 | €81,344 | €116,048 | +€34,704 | +42.7% |
| Fixed assets | 21/28 | €46,869 | €39,320 | -€7,549 | -16.1% |
| Intangible fixed assets | 21 | €9,140 | €8,390 | -€750 | -8.2% |
| Tangible fixed assets | 22/27 | €31,729 | €24,931 | -€6,799 | -21.4% |
| Plant, machinery and equipment | 23 | €26,944 | €22,069 | -€4,875 | -18.1% |
| Furniture and vehicles | 24 | €4,785 | €2,862 | -€1,924 | -40.2% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €34,475 | €76,727 | +€42,252 | +123% |
| Stocks and contracts in progress | 3 | €21,800 | €50,800 | +€29,000 | +133% |
| Stocks | 30/36 | €21,800 | €38,300 | +€16,500 | +75.7% |
| Contracts in progress | 37 | - | €12,500 | +€12,500 | |
| Amounts receivable within one year | 40/41 | €6,250 | €11,951 | +€5,701 | +91.2% |
| Trade receivables | 40 | €6,241 | €11,942 | +€5,701 | +91.4% |
| Other amounts receivable | 41 | €9 | €9 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,563 | €9,613 | +€6,050 | +170% |
| Deferred charges and accrued income | 490/1 | €2,862 | €4,364 | +€1,502 | +52.5% |
| Total equity and liabilities | 10/49 | €81,344 | €116,048 | +€34,704 | +42.7% |
| Equity | 10/15 | -€2,536 | -€8 | +€2,528 | +99.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,596 | -€8,068 | +€2,528 | +23.9% |
| Amounts payable | 17/49 | €83,880 | €116,056 | +€32,176 | +38.4% |
| Amounts payable after more than one year | 17 | €40,441 | €32,030 | -€8,411 | -20.8% |
| Financial debts | 170/4 | €40,441 | €32,030 | -€8,411 | -20.8% |
| Amounts payable within one year | 42/48 | €43,439 | €84,026 | +€40,586 | +93.4% |
| Current portion of amounts payable after more than one year | 42 | €8,076 | €8,411 | +€335 | +4.1% |
| Trade debts | 44 | €11,736 | €16,856 | +€5,119 | +43.6% |
| Suppliers | 440/4 | €11,736 | €16,856 | +€5,119 | +43.6% |
| Taxes, remuneration and social security | 45 | €4,382 | €7,606 | +€3,224 | +73.6% |
| Taxes | 450/3 | €2,382 | €5,606 | +€3,224 | +135% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €19,245 | €51,154 | +€31,908 | +166% |
| Remuneration, social security and pensions | 62 | €594 | €3,000 | +€2,406 | +405% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,352 | €7,549 | -€1,803 | -19.3% |
| Other operating charges | 640/8 | €1,229 | €1,047 | -€182 | -14.8% |
| Non-recurring operating charges | 66A | €52 | €0 | -€52 | -100% |
| Gross operating margin | 9900 | -€4,374 | €16,103 | +€20,477 | |
| Operating profit (loss) | 9901 | -€15,602 | €4,507 | +€20,109 | |
| Financial income | 75/76B | €17 | €153 | +€136 | +807% |
| Recurring financial income | 75 | €17 | €153 | +€136 | +807% |
| Financial charges | 65/66B | €2,946 | €2,132 | -€814 | -27.6% |
| Recurring financial charges | 65 | €2,946 | €2,132 | -€814 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,531 | €2,528 | +€21,059 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€18,531 | €2,528 | +€21,059 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,531 | €2,528 | +€21,059 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.