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
- Tangible fixed assets +€20,542
up €20,542 (+67.6%), from €30,393 to €50,934
of which Furniture and vehicles: +€20,682
- Receivables within one year -€10,131
down €10,131 (-3.7%), from €270,320 to €260,190
of which Trade receivables: -€9,884
- Intangible fixed assets +€8,986
up €8,986 (+207%), from €4,351 to €13,338
- Debts after one year +€26,503
up €26,503 (+202%), from €13,125 to €39,628
- Current portion of long-term debt -€13,703
down €13,703 (-9.2%), from €148,607 to €134,904
- Reserves +€6,008
up €6,008 (+11.1%), from €54,272 to €60,280
- Staff costs +€31,496
up €31,496 (+7.1%), from €444,117 to €475,613
- Gross operating margin +€25,574
up €25,574 (+5.4%), from €477,913 to €503,488
- Financial income +€11,817
up €11,817 (+571%), from €2,069 to €13,887
of which Non-recurring financial income: +€13,526
- Provisions -€7,778
down €7,778 (-3,936%), from -€198 to -€7,976
- Taxes +€7,068
up €7,068 (+521%), from €1,356 to €8,424
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 | €360,185 | €380,206 | +€20,021 | +5.6% |
| Fixed assets | 21/28 | €34,744 | €64,272 | +€29,528 | +85.0% |
| Intangible fixed assets | 21 | €4,351 | €13,338 | +€8,986 | +207% |
| Tangible fixed assets | 22/27 | €30,393 | €50,934 | +€20,542 | +67.6% |
| Plant, machinery and equipment | 23 | €140 | - | -€140 | |
| Furniture and vehicles | 24 | €30,252 | €50,934 | +€20,682 | +68.4% |
| Current assets | 29/58 | €325,441 | €315,934 | -€9,507 | -2.9% |
| Amounts receivable within one year | 40/41 | €270,320 | €260,190 | -€10,131 | -3.7% |
| Trade receivables | 40 | €260,874 | €250,990 | -€9,884 | -3.8% |
| Other amounts receivable | 41 | €9,447 | €9,200 | -€247 | -2.6% |
| Cash at bank and in hand | 54/58 | €20,769 | €21,438 | +€668 | +3.2% |
| Deferred charges and accrued income | 490/1 | €34,351 | €34,307 | -€45 | -0.1% |
| Total equity and liabilities | 10/49 | €360,185 | €380,206 | +€20,021 | +5.6% |
| Equity | 10/15 | €71,944 | €78,880 | +€6,937 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,272 | €60,280 | +€6,008 | +11.1% |
| Distributable reserves | 133 | €54,272 | €60,280 | +€6,008 | +11.1% |
| Profit (loss) carried forward | 14 | -€928 | - | +€928 | |
| Amounts payable | 17/49 | €288,241 | €301,326 | +€13,085 | +4.5% |
| Amounts payable after more than one year | 17 | €13,125 | €39,628 | +€26,503 | +202% |
| Financial debts | 170/4 | €13,125 | €39,628 | +€26,503 | +202% |
| Amounts payable within one year | 42/48 | €275,116 | €261,697 | -€13,419 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €148,607 | €134,904 | -€13,703 | -9.2% |
| Trade debts | 44 | €16,970 | €14,935 | -€2,034 | -12.0% |
| Suppliers | 440/4 | €16,970 | €14,935 | -€2,034 | -12.0% |
| Taxes, remuneration and social security | 45 | €109,539 | €111,858 | +€2,319 | +2.1% |
| Taxes | 450/3 | €42,035 | €48,964 | +€6,928 | +16.5% |
| Remuneration and social security | 454/9 | €67,504 | €62,895 | -€4,609 | -6.8% |
| Remuneration, social security and pensions | 62 | €444,117 | €475,613 | +€31,496 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,773 | €18,794 | +€2,021 | +12.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€198 | -€7,976 | -€7,778 | -3,936% |
| Other operating charges | 640/8 | €14,696 | €13,561 | -€1,135 | -7.7% |
| Non-recurring operating charges | 66A | €3,328 | €800 | -€2,528 | -76.0% |
| Gross operating margin | 9900 | €477,913 | €503,488 | +€25,574 | +5.4% |
| Operating profit (loss) | 9901 | -€803 | €2,695 | +€3,498 | |
| Financial income | 75/76B | €2,069 | €13,887 | +€11,817 | +571% |
| Recurring financial income | 75 | €2,069 | €361 | -€1,709 | -82.6% |
| Non-recurring financial income | 76B | - | €13,526 | +€13,526 | |
| Financial charges | 65/66B | €839 | €1,222 | +€383 | +45.6% |
| Recurring financial charges | 65 | €839 | €1,222 | +€383 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €427 | €15,360 | +€14,933 | +3,493% |
| Income taxes | 67/77 | €1,356 | €8,424 | +€7,068 | +521% |
| Profit (loss) for the period | 9904 | -€928 | €6,937 | +€7,865 | |
| Profit (loss) for the period to be appropriated | 9905 | -€928 | €6,937 | +€7,865 |
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 14 October 2026 via checked.be.