Cx 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.
Cx Consult
Largest movements
- Cash -€44,164
down €44,164 (-45.3%), from €97,489 to €53,325
mainly Contributions, distributions and other (-€49,445) and Other debts (-€40,173)
- Current investments -€41,296
down €41,296 (-27.8%), from €148,486 to €107,191
- Receivables within one year +€12,115
up €12,115 (+51.1%), from €23,722 to €35,837
of which Other amounts receivable: +€8,401
- Tangible fixed assets -€3,739
down €3,739 (-49.9%), from €7,498 to €3,759
of which Furniture and vehicles: -€2,896
- Other debts -€40,173
down €40,173 (-49.2%), from €81,574 to €41,401
- Tax, wage and social debts -€34,539
down €34,539 (-73.9%), from €46,749 to €12,210
of which Taxes: -€34,539
- Contributions -€8,600
down €8,600 (-46.2%), from €18,600 to €10,000
- Trade debts +€4,212
up €4,212 (+819.6%), from €514 to €4,725
- Gross operating margin -€17,680
down €17,680 (-21.7%), from €81,586 to €63,906
- Taxes -€4,358
down €4,358 (-18.7%), from €23,254 to €18,896
- Depreciation -€1,406
down €1,406 (-27.3%), from €5,145 to €3,739
- Other operating charges -€1,059
down €1,059 (-45.6%), from €2,322 to €1,262
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.
Cash bridge derived
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 | €279,012 | €200,643 | -€78,370 | -28.1% |
| Fixed assets | 21/28 | €7,498 | €3,759 | -€3,739 | -49.9% |
| Tangible fixed assets | 22/27 | €7,498 | €3,759 | -€3,739 | -49.9% |
| Plant, machinery and equipment | 23 | €1,180 | €337 | -€843 | -71.4% |
| Furniture and vehicles | 24 | €6,318 | €3,422 | -€2,896 | -45.8% |
| Current assets | 29/58 | €271,514 | €196,884 | -€74,631 | -27.5% |
| Amounts receivable within one year | 40/41 | €23,722 | €35,837 | +€12,115 | +51.1% |
| Trade receivables | 40 | €19,373 | €23,086 | +€3,714 | +19.2% |
| Other amounts receivable | 41 | €4,349 | €12,750 | +€8,401 | +193.2% |
| Current investments | 50/53 | €148,486 | €107,191 | -€41,296 | -27.8% |
| Cash at bank and in hand | 54/58 | €97,489 | €53,325 | -€44,164 | -45.3% |
| Deferred charges and accrued income | 490/1 | €1,818 | €532 | -€1,286 | -70.8% |
| Total equity and liabilities | 10/49 | €279,012 | €200,643 | -€78,370 | -28.1% |
| Equity | 10/15 | €147,753 | €138,863 | -€8,890 | -6.0% |
| Contributions | 10/11 | €18,600 | €10,000 | -€8,600 | -46.2% |
| Reserves | 13 | €129,153 | €128,863 | -€290 | -0.2% |
| Distributable reserves | 133 | €129,153 | €128,863 | -€290 | -0.2% |
| Amounts payable | 17/49 | €131,260 | €61,780 | -€69,480 | -52.9% |
| Amounts payable within one year | 42/48 | €131,260 | €61,780 | -€69,480 | -52.9% |
| Current portion of amounts payable after more than one year | 42 | €2,032 | €3,390 | +€1,358 | +66.8% |
| Financial debts | 43 | €390 | €53 | -€337 | -86.3% |
| Credit institutions | 430/8 | €390 | €53 | -€337 | -86.3% |
| Trade debts | 44 | €514 | €4,725 | +€4,212 | +819.6% |
| Suppliers | 440/4 | €514 | €4,725 | +€4,212 | +819.6% |
| Taxes, remuneration and social security | 45 | €46,749 | €12,210 | -€34,539 | -73.9% |
| Taxes | 450/3 | €44,749 | €10,210 | -€34,539 | -77.2% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €81,574 | €41,401 | -€40,173 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,145 | €3,739 | -€1,406 | -27.3% |
| Other operating charges | 640/8 | €2,322 | €1,262 | -€1,059 | -45.6% |
| Gross operating margin | 9900 | €81,586 | €63,906 | -€17,680 | -21.7% |
| Operating profit (loss) | 9901 | €74,119 | €58,905 | -€15,215 | -20.5% |
| Financial income | 75/76B | €1,196 | €1,261 | +€65 | +5.4% |
| Recurring financial income | 75 | €1,196 | €1,261 | +€65 | +5.4% |
| Financial charges | 65/66B | €527 | €715 | +€188 | +35.6% |
| Recurring financial charges | 65 | €527 | €715 | +€188 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €74,788 | €59,451 | -€15,337 | -20.5% |
| Income taxes | 67/77 | €23,254 | €18,896 | -€4,358 | -18.7% |
| Profit (loss) for the period | 9904 | €51,534 | €40,555 | -€10,979 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,534 | €40,555 | -€10,979 | -21.3% |
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 10 October 2026 via checked.be.