BB CFM (Conseils - Formation - Management): what changed
BB CFM (Conseils - Formation - Management)
Largest movements
- Tangible fixed assets -€3,959
down €3,959 (-74.0%), from €5,350 to €1,391
of which Furniture and vehicles: -€3,581
- Receivables within one year -€2,673
down €2,673 (-59.6%), from €4,487 to €1,814
- Cash +€741
up €741 (+17.1%), from €4,340 to €5,081
mainly Depreciation (+€3,959) and Receivables within one year (+€2,673)
- Deferred charges and accrued income +€262
up €262 (+20.7%), from €1,265 to €1,527
- Tax, wage and social debts -€4,479
down €4,479 (-70.7%), from €6,336 to €1,857
- Profit (loss) carried forward -€2,286
down €2,286, from €404 to -€1,882
- Other debts +€1,207
up €1,207 (+24.3%), from €4,961 to €6,168
- Gross operating margin +€3,953
up €3,953, from -€1,460 to €2,493
- Other operating charges +€316
up €316 (+188%), from €168 to €485
- Taxes +€186
new in 2025: €186
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,442 | €9,813 | -€5,629 | -36.5% |
| Fixed assets | 21/28 | €5,350 | €1,391 | -€3,959 | -74.0% |
| Tangible fixed assets | 22/27 | €5,350 | €1,391 | -€3,959 | -74.0% |
| Plant, machinery and equipment | 23 | €179 | €14 | -€165 | -92.3% |
| Furniture and vehicles | 24 | €4,444 | €863 | -€3,581 | -80.6% |
| Other tangible fixed assets | 26 | €727 | €514 | -€213 | -29.3% |
| Current assets | 29/58 | €10,092 | €8,422 | -€1,670 | -16.5% |
| Amounts receivable within one year | 40/41 | €4,487 | €1,814 | -€2,673 | -59.6% |
| Trade receivables | 40 | €4,487 | €1,814 | -€2,673 | -59.6% |
| Cash at bank and in hand | 54/58 | €4,340 | €5,081 | +€741 | +17.1% |
| Deferred charges and accrued income | 490/1 | €1,265 | €1,527 | +€262 | +20.7% |
| Total equity and liabilities | 10/49 | €15,442 | €9,813 | -€5,629 | -36.5% |
| Equity | 10/15 | €3,404 | €1,118 | -€2,286 | -67.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €404 | -€1,882 | -€2,286 | |
| Amounts payable | 17/49 | €12,038 | €8,695 | -€3,343 | -27.8% |
| Amounts payable within one year | 42/48 | €12,038 | €8,695 | -€3,343 | -27.8% |
| Trade debts | 44 | €741 | €670 | -€71 | -9.6% |
| Suppliers | 440/4 | €741 | €670 | -€71 | -9.6% |
| Taxes, remuneration and social security | 45 | €6,336 | €1,857 | -€4,479 | -70.7% |
| Taxes | 450/3 | €6,336 | €1,857 | -€4,479 | -70.7% |
| Other amounts payable | 47/48 | €4,961 | €6,168 | +€1,207 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,959 | €3,959 | = | 0.0% |
| Other operating charges | 640/8 | €168 | €485 | +€316 | +188% |
| Gross operating margin | 9900 | -€1,460 | €2,493 | +€3,953 | |
| Operating profit (loss) | 9901 | -€5,587 | -€1,950 | +€3,637 | +65.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €142 | €151 | +€9 | +6.3% |
| Recurring financial charges | 65 | €142 | €151 | +€9 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,729 | -€2,100 | +€3,630 | +63.4% |
| Income taxes | 67/77 | - | €186 | +€186 | |
| Profit (loss) for the period | 9904 | -€5,729 | -€2,286 | +€3,444 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,729 | -€2,286 | +€3,444 | +60.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.