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 +€14,178
up €14,178 (+76.1%), from €18,629 to €32,807
mainly Net result for the year (+€8,037) and Current investments (+€3,048)
- Current investments -€3,048
no longer reported in 2025 (was €3,048)
- Tangible fixed assets -€2,521
down €2,521 (-1.5%), from €163,502 to €160,981
- Reserves +€8,037
up €8,037 (+10.2%), from €78,915 to €86,952
of which Distributable reserves: +€8,037
- Financial charges +€3,600
up €3,600 (+12,000%), from €30 to €3,630
- Financial income +€727
up €727 (+161%), from €450 to €1,177
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 | €185,889 | €193,925 | +€8,037 | +4.3% |
| Fixed assets | 21/28 | €163,504 | €160,983 | -€2,521 | -1.5% |
| Tangible fixed assets | 22/27 | €163,502 | €160,981 | -€2,521 | -1.5% |
| Land and buildings | 22 | €163,502 | €160,981 | -€2,521 | -1.5% |
| Financial fixed assets | 28 | €2 | €2 | = | 0.0% |
| Current assets | 29/58 | €22,384 | €32,942 | +€10,558 | +47.2% |
| Amounts receivable within one year | 40/41 | €707 | €135 | -€572 | -80.9% |
| Other amounts receivable | 41 | €707 | €135 | -€572 | -80.9% |
| Current investments | 50/53 | €3,048 | - | -€3,048 | |
| Cash at bank and in hand | 54/58 | €18,629 | €32,807 | +€14,178 | +76.1% |
| Total equity and liabilities | 10/49 | €185,889 | €193,925 | +€8,037 | +4.3% |
| Equity | 10/15 | €140,889 | €148,925 | +€8,037 | +5.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €78,915 | €86,952 | +€8,037 | +10.2% |
| Non-distributable reserves | 130/1 | €8,355 | €8,355 | = | 0.0% |
| Legal reserve | 130 | €8,355 | €8,355 | = | 0.0% |
| Distributable reserves | 133 | €70,560 | €78,597 | +€8,037 | +11.4% |
| Amounts payable | 17/49 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 43 | €45,000 | €45,000 | = | 0.0% |
| Other loans | 439 | €45,000 | €45,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,521 | €2,521 | = | 0.0% |
| Other operating charges | 640/8 | €2,518 | €2,596 | +€78 | +3.1% |
| Gross operating margin | 9900 | €15,755 | €15,607 | -€148 | -0.9% |
| Operating profit (loss) | 9901 | €10,715 | €10,490 | -€225 | -2.1% |
| Financial income | 75/76B | €450 | €1,177 | +€727 | +161% |
| Recurring financial income | 75 | €450 | €1,177 | +€727 | +161% |
| Financial charges | 65/66B | €30 | €3,630 | +€3,600 | +12,000% |
| Recurring financial charges | 65 | €30 | €3,630 | +€3,600 | +12,000% |
| Profit (loss) for the period before taxes | 9903 | €11,135 | €8,037 | -€3,099 | -27.8% |
| Profit (loss) for the period | 9904 | €11,135 | €8,037 | -€3,099 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,135 | €8,037 | -€3,099 | -27.8% |
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 21 October 2026 via checked.be.