CREDENTIS 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.
CREDENTIS CONSULTING
Largest movements
- Current investments +€50,000
up €50,000 (+33.3%), from €150,000 to €200,000
- Cash +€10,285
up €10,285 (+11.6%), from €88,965 to €99,250
mainly Net result for the year (+€64,084) and Accrued charges and deferred income (+€14,959)
- Reserves +€64,084
up €64,084 (+34.3%), from €186,886 to €250,970
- Other debts -€20,328
down €20,328 (-99.9%), from €20,340 to €12
- Accrued charges and deferred income +€14,959
new in 2025: €14,959
- Gross operating margin -€36,925
down €36,925 (-31.9%), from €115,840 to €78,915
- Financial income +€3,713
up €3,713 (+848%), from €438 to €4,151
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 | €243,253 | €302,302 | +€59,049 | +24.3% |
| Fixed assets | 21/28 | €2,535 | €1,686 | -€849 | -33.5% |
| Tangible fixed assets | 22/27 | €2,535 | €1,686 | -€849 | -33.5% |
| Plant, machinery and equipment | 23 | €2,535 | €1,686 | -€849 | -33.5% |
| Current assets | 29/58 | €240,718 | €300,615 | +€59,897 | +24.9% |
| Amounts receivable within one year | 40/41 | €702 | - | -€702 | |
| Trade receivables | 40 | €702 | - | -€702 | |
| Current investments | 50/53 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €88,965 | €99,250 | +€10,285 | +11.6% |
| Deferred charges and accrued income | 490/1 | €1,051 | €1,366 | +€314 | +29.9% |
| Total equity and liabilities | 10/49 | €243,253 | €302,302 | +€59,049 | +24.3% |
| Equity | 10/15 | €188,886 | €252,970 | +€64,084 | +33.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €186,886 | €250,970 | +€64,084 | +34.3% |
| Distributable reserves | 133 | €186,886 | €250,970 | +€64,084 | +34.3% |
| Amounts payable | 17/49 | €54,367 | €49,331 | -€5,036 | -9.3% |
| Amounts payable within one year | 42/48 | €54,367 | €34,372 | -€19,995 | -36.8% |
| Trade debts | 44 | - | €1,114 | +€1,114 | |
| Suppliers | 440/4 | - | €1,114 | +€1,114 | |
| Taxes, remuneration and social security | 45 | €34,027 | €33,247 | -€780 | -2.3% |
| Taxes | 450/3 | €34,027 | €33,247 | -€780 | -2.3% |
| Other amounts payable | 47/48 | €20,340 | €12 | -€20,328 | -99.9% |
| Accrued charges and deferred income | 492/3 | - | €14,959 | +€14,959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €807 | €849 | +€42 | +5.2% |
| Other operating charges | 640/8 | €209 | €427 | +€218 | +105% |
| Gross operating margin | 9900 | €115,840 | €78,915 | -€36,925 | -31.9% |
| Operating profit (loss) | 9901 | €114,825 | €77,640 | -€37,186 | -32.4% |
| Financial income | 75/76B | €438 | €4,151 | +€3,713 | +848% |
| Recurring financial income | 75 | €438 | €4,151 | +€3,713 | +848% |
| Financial charges | 65/66B | €1,295 | €1,249 | -€46 | -3.5% |
| Recurring financial charges | 65 | €1,295 | €1,249 | -€46 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €113,968 | €80,542 | -€33,427 | -29.3% |
| Income taxes | 67/77 | €16,172 | €16,457 | +€285 | +1.8% |
| Profit (loss) for the period | 9904 | €97,797 | €64,084 | -€33,712 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €97,797 | €64,084 | -€33,712 | -34.5% |
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 28 October 2026 via checked.be.