CTI 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.
CTI Consulting
Largest movements
- Tangible fixed assets -€42,382
down €42,382 (-58.1%), from €72,942 to €30,559
of which Furniture and vehicles: -€41,485
- Cash -€22,986
down €22,986 (-44.3%), from €51,846 to €28,860
mainly Debts after one year (-€34,238) and Trade debts (-€17,161)
- Receivables within one year +€14,203
up €14,203 (+33.3%), from €42,611 to €56,813
of which Trade receivables: +€13,505
- Intangible fixed assets -€7,738
down €7,738 (-21.9%), from €35,269 to €27,531
- Deferred charges and accrued income -€5,145
down €5,145 (-14.1%), from €36,547 to €31,403
- Debts after one year -€34,238
down €34,238 (-68.8%), from €49,749 to €15,511
- Trade debts -€17,161
down €17,161 (-40.5%), from €42,363 to €25,202
- Current portion of long-term debt -€6,331
down €6,331 (-34.2%), from €18,518 to €12,187
- Tax, wage and social debts -€5,596
down €5,596 (-16.5%), from €33,892 to €28,296
of which Remuneration and social security: -€9,880
- Other debts +€4,793
up €4,793 (+123%), from €3,907 to €8,700
- Staff costs -€40,727
down €40,727 (-22.0%), from €184,813 to €144,086
- Depreciation +€7,076
up €7,076 (+42.8%), from €16,528 to €23,605
- Other operating charges +€2,784
up €2,784 (+511%), from €545 to €3,328
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 | €239,215 | €175,167 | -€64,048 | -26.8% |
| Fixed assets | 21/28 | €108,211 | €58,091 | -€50,120 | -46.3% |
| Intangible fixed assets | 21 | €35,269 | €27,531 | -€7,738 | -21.9% |
| Tangible fixed assets | 22/27 | €72,942 | €30,559 | -€42,382 | -58.1% |
| Plant, machinery and equipment | 23 | €1,274 | €377 | -€897 | -70.4% |
| Furniture and vehicles | 24 | €71,668 | €30,183 | -€41,485 | -57.9% |
| Current assets | 29/58 | €131,004 | €117,076 | -€13,928 | -10.6% |
| Amounts receivable within one year | 40/41 | €42,611 | €56,813 | +€14,203 | +33.3% |
| Trade receivables | 40 | €34,572 | €48,077 | +€13,505 | +39.1% |
| Other amounts receivable | 41 | €8,039 | €8,737 | +€697 | +8.7% |
| Cash at bank and in hand | 54/58 | €51,846 | €28,860 | -€22,986 | -44.3% |
| Deferred charges and accrued income | 490/1 | €36,547 | €31,403 | -€5,145 | -14.1% |
| Total equity and liabilities | 10/49 | €239,215 | €175,167 | -€64,048 | -26.8% |
| Equity | 10/15 | €50,030 | €48,891 | -€1,139 | -2.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,570 | €28,431 | -€1,139 | -3.9% |
| Amounts payable | 17/49 | €189,185 | €126,276 | -€62,909 | -33.3% |
| Amounts payable after more than one year | 17 | €49,749 | €15,511 | -€34,238 | -68.8% |
| Financial debts | 170/4 | €49,749 | €15,511 | -€34,238 | -68.8% |
| Amounts payable within one year | 42/48 | €107,651 | €83,288 | -€24,363 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €18,518 | €12,187 | -€6,331 | -34.2% |
| Financial debts | 43 | €8,972 | €8,904 | -€68 | -0.8% |
| Credit institutions | 430/8 | €8,972 | €8,904 | -€68 | -0.8% |
| Trade debts | 44 | €42,363 | €25,202 | -€17,161 | -40.5% |
| Suppliers | 440/4 | €42,363 | €25,202 | -€17,161 | -40.5% |
| Taxes, remuneration and social security | 45 | €33,892 | €28,296 | -€5,596 | -16.5% |
| Taxes | 450/3 | €4,481 | €8,766 | +€4,284 | +95.6% |
| Remuneration and social security | 454/9 | €29,410 | €19,530 | -€9,880 | -33.6% |
| Other amounts payable | 47/48 | €3,907 | €8,700 | +€4,793 | +123% |
| Accrued charges and deferred income | 492/3 | €31,784 | €27,476 | -€4,308 | -13.6% |
| Remuneration, social security and pensions | 62 | €184,813 | €144,086 | -€40,727 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,528 | €23,605 | +€7,076 | +42.8% |
| Other operating charges | 640/8 | €545 | €3,328 | +€2,784 | +511% |
| Gross operating margin | 9900 | €182,992 | €184,114 | +€1,122 | +0.6% |
| Operating profit (loss) | 9901 | -€18,893 | €13,095 | +€31,989 | |
| Financial income | 75/76B | €151 | €17 | -€134 | -88.7% |
| Recurring financial income | 75 | €151 | €17 | -€134 | -88.7% |
| Financial charges | 65/66B | €6,211 | €5,104 | -€1,107 | -17.8% |
| Recurring financial charges | 65 | €6,211 | €5,104 | -€1,107 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,954 | €8,008 | +€32,962 | |
| Income taxes | 67/77 | €598 | €447 | -€151 | -25.2% |
| Profit (loss) for the period | 9904 | -€25,551 | €7,561 | +€33,112 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,551 | €7,561 | +€33,112 |
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 20 October 2026 via checked.be.