CSaund-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.
CSaund-Consulting
Largest movements
- Current investments -€204,093
down €204,093 (-23.4%), from €872,749 to €668,656
- Cash +€44,659
up €44,659 (+30.1%), from €148,230 to €192,889
mainly Current investments (+€204,093) and Depreciation (+€3,919)
- Receivables within one year +€12,612
up €12,612 (+65.3%), from €19,306 to €31,919
of which Other amounts receivable: +€15,510
- Other debts -€96,119
down €96,119 (-95.6%), from €100,567 to €4,448
- Profit (loss) carried forward -€53,628
down €53,628 (-5.7%), from €933,805 to €880,178
- Gross operating margin -€8,956
down €8,956 (-12.8%), from -€70,047 to -€79,003
- Financial income +€8,756
up €8,756 (+34.8%), from €25,196 to €33,953
- Financial charges -€2,521
down €2,521 (-43.5%), from €5,793 to €3,272
- Depreciation -€2,362
down €2,362 (-37.6%), from €6,281 to €3,919
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 | €1,050,029 | €899,918 | -€150,111 | -14.3% |
| Fixed assets | 21/28 | €9,589 | €5,670 | -€3,919 | -40.9% |
| Tangible fixed assets | 22/27 | €9,589 | €5,670 | -€3,919 | -40.9% |
| Furniture and vehicles | 24 | €7,819 | €4,951 | -€2,868 | -36.7% |
| Other tangible fixed assets | 26 | €1,770 | €719 | -€1,050 | -59.3% |
| Current assets | 29/58 | €1,040,440 | €894,248 | -€146,192 | -14.1% |
| Amounts receivable within one year | 40/41 | €19,306 | €31,919 | +€12,612 | +65.3% |
| Trade receivables | 40 | €4,238 | €1,340 | -€2,898 | -68.4% |
| Other amounts receivable | 41 | €15,069 | €30,579 | +€15,510 | +103% |
| Current investments | 50/53 | €872,749 | €668,656 | -€204,093 | -23.4% |
| Cash at bank and in hand | 54/58 | €148,230 | €192,889 | +€44,659 | +30.1% |
| Deferred charges and accrued income | 490/1 | €154 | €784 | +€629 | +408% |
| Total equity and liabilities | 10/49 | €1,050,029 | €899,918 | -€150,111 | -14.3% |
| Equity | 10/15 | €938,805 | €885,178 | -€53,628 | -5.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €933,805 | €880,178 | -€53,628 | -5.7% |
| Amounts payable | 17/49 | €111,223 | €14,740 | -€96,483 | -86.7% |
| Amounts payable within one year | 42/48 | €111,223 | €14,740 | -€96,483 | -86.7% |
| Trade debts | 44 | €2,239 | €4,675 | +€2,436 | +109% |
| Suppliers | 440/4 | €2,239 | €4,675 | +€2,436 | +109% |
| Taxes, remuneration and social security | 45 | €8,417 | €5,617 | -€2,800 | -33.3% |
| Taxes | 450/3 | €8,417 | €5,617 | -€2,800 | -33.3% |
| Other amounts payable | 47/48 | €100,567 | €4,448 | -€96,119 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,281 | €3,919 | -€2,362 | -37.6% |
| Other operating charges | 640/8 | €1,238 | €1,064 | -€174 | -14.1% |
| Gross operating margin | 9900 | -€70,047 | -€79,003 | -€8,956 | -12.8% |
| Operating profit (loss) | 9901 | -€77,566 | -€83,986 | -€6,419 | -8.3% |
| Financial income | 75/76B | €25,196 | €33,953 | +€8,756 | +34.8% |
| Recurring financial income | 75 | €25,196 | €33,953 | +€8,756 | +34.8% |
| Financial charges | 65/66B | €5,793 | €3,272 | -€2,521 | -43.5% |
| Recurring financial charges | 65 | €5,793 | €3,272 | -€2,521 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | -€58,163 | -€53,305 | +€4,858 | +8.4% |
| Income taxes | 67/77 | €245 | €323 | +€78 | +31.9% |
| Profit (loss) for the period | 9904 | -€58,408 | -€53,628 | +€4,780 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,408 | -€53,628 | +€4,780 | +8.2% |
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 23 October 2026 via checked.be.