CTD 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.
CTD CONSULTING
Largest movements
- Receivables after one year +€22,250
up €22,250 (+35.4%), from €62,900 to €85,150
- Cash +€4,806
up €4,806 (+360%), from €1,336 to €6,142
mainly Net result for the year (+€31,467) and Tax, wage and social debts (+€8,008)
- Receivables within one year +€2,900
up €2,900 (+33.0%), from €8,789 to €11,689
of which Other amounts receivable: +€3,029
- Profit (loss) carried forward +€19,467
up €19,467 (+53.3%), from €36,539 to €56,006
- Tax, wage and social debts +€8,008
up €8,008 (+87.1%), from €9,190 to €17,198
- Other debts +€2,000
up €2,000 (+20.0%), from €10,000 to €12,000
- Gross operating margin +€3,022
up €3,022 (+8.8%), from €34,490 to €37,512
- Taxes +€1,162
up €1,162 (+18.9%), from €6,156 to €7,318
- Financial income +€602
up €602 (+32.7%), from €1,844 to €2,446
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 | €74,443 | €103,859 | +€29,416 | +39.5% |
| Fixed assets | 21/28 | €1,217 | €877 | -€340 | -27.9% |
| Tangible fixed assets | 22/27 | €1,217 | €877 | -€340 | -27.9% |
| Furniture and vehicles | 24 | €1,217 | €877 | -€340 | -27.9% |
| Current assets | 29/58 | €73,226 | €102,981 | +€29,755 | +40.6% |
| Amounts receivable after more than one year | 29 | €62,900 | €85,150 | +€22,250 | +35.4% |
| Other amounts receivable | 291 | €62,900 | €85,150 | +€22,250 | +35.4% |
| Amounts receivable within one year | 40/41 | €8,789 | €11,689 | +€2,900 | +33.0% |
| Trade receivables | 40 | €7,629 | €7,500 | -€129 | -1.7% |
| Other amounts receivable | 41 | €1,160 | €4,189 | +€3,029 | +261% |
| Cash at bank and in hand | 54/58 | €1,336 | €6,142 | +€4,806 | +360% |
| Deferred charges and accrued income | 490/1 | €201 | - | -€201 | |
| Total equity and liabilities | 10/49 | €74,443 | €103,859 | +€29,416 | +39.5% |
| Equity | 10/15 | €55,139 | €74,606 | +€19,467 | +35.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,539 | €56,006 | +€19,467 | +53.3% |
| Amounts payable | 17/49 | €19,304 | €29,252 | +€9,948 | +51.5% |
| Amounts payable within one year | 42/48 | €19,304 | €29,252 | +€9,948 | +51.5% |
| Trade debts | 44 | €114 | €55 | -€60 | -52.2% |
| Suppliers | 440/4 | €114 | €55 | -€60 | -52.2% |
| Taxes, remuneration and social security | 45 | €9,190 | €17,198 | +€8,008 | +87.1% |
| Taxes | 450/3 | €9,190 | €17,198 | +€8,008 | +87.1% |
| Other amounts payable | 47/48 | €10,000 | €12,000 | +€2,000 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €340 | €340 | -€0 | -0.1% |
| Other operating charges | 640/8 | €874 | €521 | -€353 | -40.4% |
| Gross operating margin | 9900 | €34,490 | €37,512 | +€3,022 | +8.8% |
| Operating profit (loss) | 9901 | €33,276 | €36,651 | +€3,375 | +10.1% |
| Financial income | 75/76B | €1,844 | €2,446 | +€602 | +32.7% |
| Recurring financial income | 75 | €1,844 | €2,446 | +€602 | +32.7% |
| Financial charges | 65/66B | €144 | €312 | +€168 | +117% |
| Recurring financial charges | 65 | €144 | €312 | +€168 | +117% |
| Profit (loss) for the period before taxes | 9903 | €34,976 | €38,785 | +€3,809 | +10.9% |
| Income taxes | 67/77 | €6,156 | €7,318 | +€1,162 | +18.9% |
| Profit (loss) for the period | 9904 | €28,820 | €31,467 | +€2,647 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,820 | €31,467 | +€2,647 | +9.2% |
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 24 October 2026 via checked.be.