C & M 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 & M CONSULT
Largest movements
- Cash -€1,086
down €1,086 (-10.9%), from €9,937 to €8,851
mainly Net result for the year (-€1,382)
- Profit (loss) carried forward -€1,382
down €1,382 (-5.9%), from €23,577 to €22,195
- Financial charges +€138
up €138 (+1081.9%), from €13 to €151
- Gross operating margin +€92
up €92 (+9.2%), from -€1,000 to -€908
- Other operating charges +€27
new in 2024: €27
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.
Cash bridge derived
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 | €42,931 | €41,549 | -€1,382 | -3.2% |
| Formation expenses | 20 | €1,776 | €1,480 | -€296 | -16.7% |
| Fixed assets | 21/28 | €9,200 | €9,200 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €9,200 | €9,200 | = | 0.0% |
| Current assets | 29/58 | €31,955 | €30,869 | -€1,086 | -3.4% |
| Amounts receivable within one year | 40/41 | €22,017 | €22,017 | = | 0.0% |
| Trade receivables | 40 | €75 | €75 | = | 0.0% |
| Other amounts receivable | 41 | €21,942 | €21,942 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,937 | €8,851 | -€1,086 | -10.9% |
| Total equity and liabilities | 10/49 | €42,931 | €41,549 | -€1,382 | -3.2% |
| Equity | 10/15 | €31,961 | €30,579 | -€1,382 | -4.3% |
| Contributions | 10/11 | €6,524 | €6,524 | = | 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 | €23,577 | €22,195 | -€1,382 | -5.9% |
| Amounts payable | 17/49 | €10,970 | €10,970 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,970 | €10,970 | = | 0.0% |
| Trade debts | 44 | €970 | €970 | = | 0.0% |
| Suppliers | 440/4 | €970 | €970 | = | 0.0% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €296 | = | 0.0% |
| Other operating charges | 640/8 | - | €27 | +€27 | |
| Non-recurring operating charges | 66A | €10,000 | - | -€10,000 | |
| Gross operating margin | 9900 | -€1,000 | -€908 | +€92 | +9.2% |
| Operating profit (loss) | 9901 | -€11,296 | -€1,231 | +€10,065 | +89.1% |
| Financial charges | 65/66B | €13 | €151 | +€138 | +1081.9% |
| Recurring financial charges | 65 | €13 | €151 | +€138 | +1081.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,309 | -€1,382 | +€9,927 | +87.8% |
| Profit (loss) for the period | 9904 | -€11,309 | -€1,382 | +€9,927 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,309 | -€1,382 | +€9,927 | +87.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.