CR 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.
CR CONSULT
Largest movements
- Receivables within one year +€28,542
up €28,542 (+60.7%), from €47,034 to €75,576
of which Other amounts receivable: +€31,930
- Cash -€4,822
down €4,822 (-80.0%), from €6,028 to €1,206
mainly Receivables within one year (-€28,542) and Investment in fixed assets (net) (-€1,650)
- Tangible fixed assets +€1,082
up €1,082 (+144%), from €751 to €1,833
- Profit (loss) carried forward +€19,011
up €19,011 (+51.2%), from €37,164 to €56,175
- Tax, wage and social debts +€4,470
up €4,470 (+29.0%), from €15,430 to €19,900
- Trade debts +€1,816
up €1,816 (+49.0%), from €3,709 to €5,524
- Gross operating margin -€25,900
down €25,900 (-49.5%), from €52,347 to €26,447
- Taxes -€5,209
down €5,209 (-50.6%), from €10,301 to €5,092
- Depreciation -€1,762
down €1,762 (-75.6%), from €2,331 to €569
- Other operating charges -€1,205
down €1,205 (-53.6%), from €2,250 to €1,045
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 | €56,303 | €81,599 | +€25,297 | +44.9% |
| Fixed assets | 21/28 | €751 | €1,833 | +€1,082 | +144% |
| Tangible fixed assets | 22/27 | €751 | €1,833 | +€1,082 | +144% |
| Furniture and vehicles | 24 | €751 | €1,833 | +€1,082 | +144% |
| Current assets | 29/58 | €55,552 | €79,766 | +€24,215 | +43.6% |
| Amounts receivable within one year | 40/41 | €47,034 | €75,576 | +€28,542 | +60.7% |
| Trade receivables | 40 | €26,620 | €23,232 | -€3,388 | -12.7% |
| Other amounts receivable | 41 | €20,414 | €52,344 | +€31,930 | +156% |
| Cash at bank and in hand | 54/58 | €6,028 | €1,206 | -€4,822 | -80.0% |
| Deferred charges and accrued income | 490/1 | €2,489 | €2,985 | +€495 | +19.9% |
| Total equity and liabilities | 10/49 | €56,303 | €81,599 | +€25,297 | +44.9% |
| Equity | 10/15 | €37,164 | €56,175 | +€19,011 | +51.2% |
| Profit (loss) carried forward | 14 | €37,164 | €56,175 | +€19,011 | +51.2% |
| Amounts payable | 17/49 | €19,139 | €25,424 | +€6,286 | +32.8% |
| Amounts payable within one year | 42/48 | €19,139 | €25,424 | +€6,286 | +32.8% |
| Trade debts | 44 | €3,709 | €5,524 | +€1,816 | +49.0% |
| Suppliers | 440/4 | €3,709 | €5,524 | +€1,816 | +49.0% |
| Taxes, remuneration and social security | 45 | €15,430 | €19,900 | +€4,470 | +29.0% |
| Taxes | 450/3 | €15,430 | €19,900 | +€4,470 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,331 | €569 | -€1,762 | -75.6% |
| Other operating charges | 640/8 | €2,250 | €1,045 | -€1,205 | -53.6% |
| Gross operating margin | 9900 | €52,347 | €26,447 | -€25,900 | -49.5% |
| Operating profit (loss) | 9901 | €47,766 | €24,833 | -€22,933 | -48.0% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €305 | €730 | +€426 | +140% |
| Recurring financial charges | 65 | €305 | €730 | +€426 | +140% |
| Profit (loss) for the period before taxes | 9903 | €47,465 | €24,103 | -€23,362 | -49.2% |
| Income taxes | 67/77 | €10,301 | €5,092 | -€5,209 | -50.6% |
| Profit (loss) for the period | 9904 | €37,164 | €19,011 | -€18,153 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,164 | €19,011 | -€18,153 | -48.8% |
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 24 October 2026 via checked.be.