C.M.A 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.
C.M.A Consulting
Largest movements
- Cash +€15,753
up €15,753 (+39.4%), from €39,937 to €55,690
mainly Net result for the year (+€33,887) and Other debts (+€22,561)
- Receivables after one year -€14,383
no longer reported in 2025 (was €14,383)
- Receivables within one year +€1,916
up €1,916 (+30.5%), from €6,276 to €8,192
of which Other amounts receivable: +€1,228
- Reserves -€31,770
no longer reported in 2025 (was €31,770)
- Other debts +€22,561
up €22,561 (+90.9%), from €24,810 to €47,371
- Tax, wage and social debts +€11,201
up €11,201 (+1,166%), from €960 to €12,161
- Advances received +€1,398
new in 2025: €1,398
- Gross operating margin +€1,112
up €1,112 (+2.4%), from €46,553 to €47,664
- Taxes +€772
up €772 (+6.4%), from €11,979 to €12,751
- Depreciation -€606
down €606 (-78.1%), from €776 to €170
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 | €61,165 | €64,156 | +€2,991 | +4.9% |
| Fixed assets | 21/28 | €170 | - | -€170 | |
| Tangible fixed assets | 22/27 | €170 | - | -€170 | |
| Furniture and vehicles | 24 | €170 | - | -€170 | |
| Current assets | 29/58 | €60,995 | €64,156 | +€3,161 | +5.2% |
| Amounts receivable after more than one year | 29 | €14,383 | - | -€14,383 | |
| Other amounts receivable | 291 | €14,383 | - | -€14,383 | |
| Amounts receivable within one year | 40/41 | €6,276 | €8,192 | +€1,916 | +30.5% |
| Trade receivables | 40 | €6,256 | €6,944 | +€688 | +11.0% |
| Other amounts receivable | 41 | €21 | €1,249 | +€1,228 | +5,976% |
| Cash at bank and in hand | 54/58 | €39,937 | €55,690 | +€15,753 | +39.4% |
| Deferred charges and accrued income | 490/1 | €399 | €274 | -€125 | -31.4% |
| Total equity and liabilities | 10/49 | €61,165 | €64,156 | +€2,991 | +4.9% |
| Equity | 10/15 | €34,817 | €3,000 | -€31,817 | -91.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,770 | - | -€31,770 | |
| Distributable reserves | 133 | €31,770 | - | -€31,770 | |
| Profit (loss) carried forward | 14 | €47 | - | -€47 | |
| Amounts payable | 17/49 | €26,348 | €61,156 | +€34,808 | +132% |
| Amounts payable within one year | 42/48 | €25,770 | €61,156 | +€35,385 | +137% |
| Trade debts | 44 | - | €226 | +€226 | |
| Suppliers | 440/4 | - | €226 | +€226 | |
| Advances received on contracts in progress | 46 | - | €1,398 | +€1,398 | |
| Taxes, remuneration and social security | 45 | €960 | €12,161 | +€11,201 | +1,166% |
| Taxes | 450/3 | €960 | €12,161 | +€11,201 | +1,166% |
| Other amounts payable | 47/48 | €24,810 | €47,371 | +€22,561 | +90.9% |
| Accrued charges and deferred income | 492/3 | €577 | - | -€577 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €776 | €170 | -€606 | -78.1% |
| Other operating charges | 640/8 | €774 | €888 | +€113 | +14.6% |
| Gross operating margin | 9900 | €46,553 | €47,664 | +€1,112 | +2.4% |
| Operating profit (loss) | 9901 | €45,002 | €46,606 | +€1,604 | +3.6% |
| Financial income | 75/76B | €195 | €273 | +€78 | +39.8% |
| Recurring financial income | 75 | €195 | €273 | +€78 | +39.8% |
| Financial charges | 65/66B | €321 | €240 | -€81 | -25.1% |
| Recurring financial charges | 65 | €321 | €240 | -€81 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €44,876 | €46,639 | +€1,763 | +3.9% |
| Income taxes | 67/77 | €11,979 | €12,751 | +€772 | +6.4% |
| Profit (loss) for the period | 9904 | €32,896 | €33,887 | +€991 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,896 | €33,887 | +€991 | +3.0% |
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 26 October 2026 via checked.be.