C.M. 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. CONSULTING
Largest movements
- Cash -€80,031
down €80,031 (-51.9%), from €154,175 to €74,144
mainly Current portion of long-term debt (-€60,380) and Investment in fixed assets (net) (-€46,338)
- Receivables after one year -€25,000
down €25,000 (-17.0%), from €146,665 to €121,665
- Tangible fixed assets -€12,944
down €12,944 (-1.9%), from €680,969 to €668,025
of which Land and buildings: -€45,696
- Current portion of long-term debt -€60,380
down €60,380 (-73.5%), from €82,136 to €21,756
- Reserves -€37,000
down €37,000 (-12.0%), from €307,090 to €270,090
of which Distributable reserves: -€37,000
- Debts after one year -€21,756
no longer reported in 2025 (was €21,756)
- Gross operating margin -€19,085
down €19,085 (-18.7%), from €101,814 to €82,729
- Taxes -€3,497
down €3,497 (-48.1%), from €7,266 to €3,769
- Financial income -€2,517
down €2,517 (-41.5%), from €6,067 to €3,550
- Financial charges -€2,165
down €2,165 (-56.6%), from €3,828 to €1,663
- Other operating charges +€1,043
up €1,043 (+6.9%), from €15,216 to €16,259
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 | €1,265,258 | €1,140,082 | -€125,176 | -9.9% |
| Fixed assets | 21/28 | €939,526 | €926,582 | -€12,944 | -1.4% |
| Tangible fixed assets | 22/27 | €680,969 | €668,025 | -€12,944 | -1.9% |
| Land and buildings | 22 | €631,278 | €585,582 | -€45,696 | -7.2% |
| Furniture and vehicles | 24 | €2 | €2 | = | 0.0% |
| Other tangible fixed assets | 26 | €49,689 | €82,441 | +€32,752 | +65.9% |
| Financial fixed assets | 28 | €258,557 | €258,557 | +€0 | 0.0% |
| Current assets | 29/58 | €325,733 | €213,500 | -€112,233 | -34.5% |
| Amounts receivable after more than one year | 29 | €146,665 | €121,665 | -€25,000 | -17.0% |
| Other amounts receivable | 291 | €146,665 | €121,665 | -€25,000 | -17.0% |
| Amounts receivable within one year | 40/41 | €17,278 | €11,908 | -€5,370 | -31.1% |
| Trade receivables | 40 | €10,675 | - | -€10,675 | |
| Other amounts receivable | 41 | €6,603 | €11,908 | +€5,305 | +80.3% |
| Current investments | 50/53 | €4,343 | - | -€4,343 | |
| Cash at bank and in hand | 54/58 | €154,175 | €74,144 | -€80,031 | -51.9% |
| Deferred charges and accrued income | 490/1 | €3,272 | €5,783 | +€2,511 | +76.8% |
| Total equity and liabilities | 10/49 | €1,265,258 | €1,140,082 | -€125,176 | -9.9% |
| Equity | 10/15 | €1,149,105 | €1,112,411 | -€36,694 | -3.2% |
| Contributions | 10/11 | €821,127 | €821,127 | = | 0.0% |
| Capital | 10 | €821,127 | €821,127 | = | 0.0% |
| Issued capital | 100 | €821,127 | €821,127 | = | 0.0% |
| Reserves | 13 | €307,090 | €270,090 | -€37,000 | -12.0% |
| Non-distributable reserves | 130/1 | €43,757 | €43,757 | +€0 | 0.0% |
| Legal reserve | 130 | - | €43,757 | +€43,757 | |
| Other | 1319 | €43,757 | - | -€43,757 | |
| Tax-exempt reserves | 132 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €261,533 | €224,533 | -€37,000 | -14.1% |
| Profit (loss) carried forward | 14 | €20,888 | €21,194 | +€306 | +1.5% |
| Amounts payable | 17/49 | €116,154 | €27,671 | -€88,483 | -76.2% |
| Amounts payable after more than one year | 17 | €21,756 | - | -€21,756 | |
| Financial debts | 170/4 | €21,756 | - | -€21,756 | |
| Amounts payable within one year | 42/48 | €93,718 | €27,671 | -€66,047 | -70.5% |
| Current portion of amounts payable after more than one year | 42 | €82,136 | €21,756 | -€60,380 | -73.5% |
| Trade debts | 44 | €6,917 | €646 | -€6,271 | -90.7% |
| Suppliers | 440/4 | €6,917 | €646 | -€6,271 | -90.7% |
| Taxes, remuneration and social security | 45 | €4,229 | €4,816 | +€587 | +13.9% |
| Taxes | 450/3 | €4,229 | €4,816 | +€587 | +13.9% |
| Other amounts payable | 47/48 | €436 | €453 | +€17 | +3.9% |
| Accrued charges and deferred income | 492/3 | €679 | - | -€679 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,335 | €59,282 | -€53 | -0.1% |
| Other operating charges | 640/8 | €15,216 | €16,259 | +€1,043 | +6.9% |
| Gross operating margin | 9900 | €101,814 | €82,729 | -€19,085 | -18.7% |
| Operating profit (loss) | 9901 | €27,264 | €7,188 | -€20,076 | -73.6% |
| Financial income | 75/76B | €6,067 | €3,550 | -€2,517 | -41.5% |
| Recurring financial income | 75 | €6,067 | €3,550 | -€2,517 | -41.5% |
| Financial charges | 65/66B | €3,828 | €1,663 | -€2,165 | -56.6% |
| Recurring financial charges | 65 | €3,828 | €1,663 | -€2,165 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €29,503 | €9,075 | -€20,428 | -69.2% |
| Income taxes | 67/77 | €7,266 | €3,769 | -€3,497 | -48.1% |
| Profit (loss) for the period | 9904 | €22,237 | €5,306 | -€16,931 | -76.1% |
| Transfer from tax-exempt reserves | 789 | - | €42,000 | +€42,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,237 | €47,306 | +€25,069 | +113% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.