C-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.
C-Consult
Largest movements
- Receivables within one year +€67,698
up €67,698 (+22.7%), from €297,899 to €365,596
of which Trade receivables: +€252,322
- Cash +€64,070
up €64,070 (+57.9%), from €110,723 to €174,793
mainly Trade debts (+€82,609) and Depreciation (+€51,957)
- Trade debts +€82,609
up €82,609 (+40.5%), from €204,213 to €286,822
- Profit (loss) carried forward +€38,241
up €38,241 (+17.6%), from €217,155 to €255,396
- Staff costs -€30,065
down €30,065 (-16.3%), from €184,621 to €154,557
- Taxes +€29,566
up €29,566 (+153%), from €19,295 to €48,861
- Gross operating margin -€14,421
down €14,421 (-4.3%), from €337,103 to €322,683
- Depreciation -€9,366
down €9,366 (-15.3%), from €61,323 to €51,957
- Other operating charges +€3,533
up €3,533 (+13.0%), from €27,201 to €30,734
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,937 | €598,091 | +€126,154 | +26.7% |
| Fixed assets | 21/28 | €63,315 | €57,702 | -€5,614 | -8.9% |
| Tangible fixed assets | 22/27 | €52,315 | €46,702 | -€5,614 | -10.7% |
| Plant, machinery and equipment | 23 | €1,255 | €1,158 | -€96 | -7.7% |
| Furniture and vehicles | 24 | €51,061 | €45,543 | -€5,518 | -10.8% |
| Financial fixed assets | 28 | €11,000 | €11,000 | = | 0.0% |
| Current assets | 29/58 | €408,622 | €540,390 | +€131,768 | +32.2% |
| Amounts receivable within one year | 40/41 | €297,899 | €365,596 | +€67,698 | +22.7% |
| Trade receivables | 40 | €62,099 | €314,422 | +€252,322 | +406% |
| Other amounts receivable | 41 | €235,799 | €51,175 | -€184,625 | -78.3% |
| Cash at bank and in hand | 54/58 | €110,723 | €174,793 | +€64,070 | +57.9% |
| Total equity and liabilities | 10/49 | €471,937 | €598,091 | +€126,154 | +26.7% |
| Equity | 10/15 | €229,699 | €267,940 | +€38,241 | +16.6% |
| Contributions | 10/11 | €12,534 | €12,534 | = | 0.0% |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,155 | €255,396 | +€38,241 | +17.6% |
| Amounts payable | 17/49 | €242,238 | €330,151 | +€87,913 | +36.3% |
| Amounts payable within one year | 42/48 | €242,238 | €330,151 | +€87,913 | +36.3% |
| Trade debts | 44 | €204,213 | €286,822 | +€82,609 | +40.5% |
| Suppliers | 440/4 | €204,213 | €286,822 | +€82,609 | +40.5% |
| Taxes, remuneration and social security | 45 | €38,025 | €43,329 | +€5,304 | +13.9% |
| Taxes | 450/3 | €30,288 | €43,329 | +€13,040 | +43.1% |
| Remuneration and social security | 454/9 | €7,736 | €0 | -€7,736 | -100% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €184,621 | €154,557 | -€30,065 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,323 | €51,957 | -€9,366 | -15.3% |
| Other operating charges | 640/8 | €27,201 | €30,734 | +€3,533 | +13.0% |
| Gross operating margin | 9900 | €337,103 | €322,683 | -€14,421 | -4.3% |
| Operating profit (loss) | 9901 | €63,957 | €85,434 | +€21,477 | +33.6% |
| Financial income | 75/76B | €2,515 | €3,247 | +€732 | +29.1% |
| Recurring financial income | 75 | €2,515 | €3,247 | +€732 | +29.1% |
| Financial charges | 65/66B | €653 | €1,579 | +€927 | +142% |
| Recurring financial charges | 65 | €653 | €1,579 | +€927 | +142% |
| Profit (loss) for the period before taxes | 9903 | €65,820 | €87,102 | +€21,282 | +32.3% |
| Income taxes | 67/77 | €19,295 | €48,861 | +€29,566 | +153% |
| Profit (loss) for the period | 9904 | €46,525 | €38,241 | -€8,285 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,525 | €38,241 | -€8,285 | -17.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.