CTPO 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.
CTPO Consult
Largest movements
- Tangible fixed assets +€796
up €796 (+1,323%), from €60 to €856
- Receivables within one year +€709
up €709 (+6.8%), from €10,465 to €11,175
of which Trade receivables: +€445
- Cash -€383
down €383 (-27.3%), from €1,404 to €1,021
mainly Other debts (-€1,888) and Investment in fixed assets (net) (-€1,179)
- Profit (loss) carried forward +€5,032
up €5,032 (+16.1%), from -€31,326 to -€26,294
- Other debts -€1,888
down €1,888 (-10.7%), from €17,713 to €15,825
- Tax, wage and social debts -€1,026
down €1,026 (-83.2%), from €1,233 to €207
- Trade debts -€996
down €996 (-25.9%), from €3,851 to €2,855
- Gross operating margin +€1,168
up €1,168 (+24.4%), from €4,782 to €5,950
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 | €11,930 | €13,052 | +€1,122 | +9.4% |
| Fixed assets | 21/28 | €60 | €856 | +€796 | +1,323% |
| Tangible fixed assets | 22/27 | €60 | €856 | +€796 | +1,323% |
| Furniture and vehicles | 24 | €60 | €856 | +€796 | +1,323% |
| Current assets | 29/58 | €11,870 | €12,196 | +€326 | +2.7% |
| Amounts receivable within one year | 40/41 | €10,465 | €11,175 | +€709 | +6.8% |
| Trade receivables | 40 | €10,465 | €10,910 | +€445 | +4.2% |
| Other amounts receivable | 41 | €0 | €265 | +€265 | |
| Cash at bank and in hand | 54/58 | €1,404 | €1,021 | -€383 | -27.3% |
| Total equity and liabilities | 10/49 | €11,930 | €13,052 | +€1,122 | +9.4% |
| Equity | 10/15 | -€10,866 | -€5,834 | +€5,032 | +46.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,326 | -€26,294 | +€5,032 | +16.1% |
| Amounts payable | 17/49 | €22,796 | €18,887 | -€3,910 | -17.2% |
| Amounts payable within one year | 42/48 | €22,796 | €18,887 | -€3,910 | -17.2% |
| Trade debts | 44 | €3,851 | €2,855 | -€996 | -25.9% |
| Suppliers | 440/4 | €3,851 | €2,855 | -€996 | -25.9% |
| Taxes, remuneration and social security | 45 | €1,233 | €207 | -€1,026 | -83.2% |
| Taxes | 450/3 | €1,233 | €207 | -€1,026 | -83.2% |
| Other amounts payable | 47/48 | €17,713 | €15,825 | -€1,888 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €430 | €383 | -€47 | -10.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,782 | €5,950 | +€1,168 | +24.4% |
| Operating profit (loss) | 9901 | €3,965 | €5,167 | +€1,202 | +30.3% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.3% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.3% |
| Financial charges | 65/66B | €137 | €135 | -€2 | -1.4% |
| Recurring financial charges | 65 | €137 | €135 | -€2 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €3,831 | €5,032 | +€1,201 | +31.4% |
| Profit (loss) for the period | 9904 | €3,831 | €5,032 | +€1,201 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,831 | €5,032 | +€1,201 | +31.4% |
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 19 October 2026 via checked.be.