C & M Financial Consulting: what changed
C & M Financial Consulting
Largest movements
- Tangible fixed assets +€378,075
up €378,075 (+1,133%), from €33,367 to €411,442
of which Land and buildings: +€379,129
- Cash +€146,759
up €146,759 (+48.6%), from €302,016 to €448,775
mainly Other debts (+€496,792) and Debts after one year (+€402,890)
- Current investments -€58,000
no longer reported in 2025 (was €58,000)
- Receivables after one year -€43,287
down €43,287 (-37.1%), from €116,718 to €73,432
- Receivables within one year -€42,903
down €42,903 (-45.8%), from €93,714 to €50,811
of which Other amounts receivable: -€24,517
- Profit (loss) carried forward -€503,743
down €503,743 (-99.8%), from €504,555 to €811
- Other debts +€496,792
new in 2025: €496,792
- Debts after one year +€402,890
up €402,890 (+2,014%), from €20,003 to €422,894
- Accrued charges and deferred income -€27,000
no longer reported in 2025 (was €27,000)
- Other operating charges +€47,791
up €47,791 (+3,936%), from €1,214 to €49,006
- Gross operating margin +€29,532
up €29,532 (+12.1%), from €244,991 to €274,524
- Financial charges -€11,521
down €11,521 (-85.4%), from €13,497 to €1,976
- Taxes -€6,284
down €6,284 (-16.8%), from €37,382 to €31,098
- Depreciation +€3,453
up €3,453 (+27.1%), from €12,720 to €16,174
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €611,609 | €990,529 | +€378,919 | +62.0% |
| Fixed assets | 21/28 | €33,367 | €411,442 | +€378,075 | +1,133% |
| Tangible fixed assets | 22/27 | €33,367 | €411,442 | +€378,075 | +1,133% |
| Land and buildings | 22 | - | €379,129 | +€379,129 | |
| Plant, machinery and equipment | 23 | €2,001 | €1,535 | -€466 | -23.3% |
| Furniture and vehicles | 24 | €31,366 | €30,778 | -€589 | -1.9% |
| Current assets | 29/58 | €578,242 | €579,086 | +€844 | +0.1% |
| Amounts receivable after more than one year | 29 | €116,718 | €73,432 | -€43,287 | -37.1% |
| Other amounts receivable | 291 | €116,718 | €73,432 | -€43,287 | -37.1% |
| Amounts receivable within one year | 40/41 | €93,714 | €50,811 | -€42,903 | -45.8% |
| Trade receivables | 40 | €58,738 | €40,352 | -€18,386 | -31.3% |
| Other amounts receivable | 41 | €34,977 | €10,460 | -€24,517 | -70.1% |
| Current investments | 50/53 | €58,000 | - | -€58,000 | |
| Cash at bank and in hand | 54/58 | €302,016 | €448,775 | +€146,759 | +48.6% |
| Deferred charges and accrued income | 490/1 | €7,794 | €6,069 | -€1,725 | -22.1% |
| Total equity and liabilities | 10/49 | €611,609 | €990,529 | +€378,919 | +62.0% |
| Equity | 10/15 | €505,555 | €1,811 | -€503,743 | -99.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €504,555 | €811 | -€503,743 | -99.8% |
| Amounts payable | 17/49 | €106,055 | €988,717 | +€882,663 | +832% |
| Amounts payable after more than one year | 17 | €20,003 | €422,894 | +€402,890 | +2,014% |
| Financial debts | 170/4 | €20,003 | €422,894 | +€402,890 | +2,014% |
| Amounts payable within one year | 42/48 | €59,051 | €565,824 | +€506,772 | +858% |
| Current portion of amounts payable after more than one year | 42 | €26,391 | €34,295 | +€7,904 | +29.9% |
| Trade debts | 44 | €5,358 | €5,830 | +€472 | +8.8% |
| Suppliers | 440/4 | €5,358 | €5,830 | +€472 | +8.8% |
| Taxes, remuneration and social security | 45 | €27,302 | €28,906 | +€1,604 | +5.9% |
| Taxes | 450/3 | €17,936 | €16,923 | -€1,014 | -5.7% |
| Remuneration and social security | 454/9 | €9,365 | €11,983 | +€2,618 | +27.9% |
| Other amounts payable | 47/48 | - | €496,792 | +€496,792 | |
| Accrued charges and deferred income | 492/3 | €27,000 | - | -€27,000 | |
| Remuneration, social security and pensions | 62 | €68,968 | €71,156 | +€2,188 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,720 | €16,174 | +€3,453 | +27.1% |
| Other operating charges | 640/8 | €1,214 | €49,006 | +€47,791 | +3,936% |
| Gross operating margin | 9900 | €244,991 | €274,524 | +€29,532 | +12.1% |
| Operating profit (loss) | 9901 | €162,088 | €138,188 | -€23,900 | -14.7% |
| Financial income | 75/76B | €10,705 | €11,142 | +€437 | +4.1% |
| Recurring financial income | 75 | €10,705 | €11,142 | +€437 | +4.1% |
| Financial charges | 65/66B | €13,497 | €1,976 | -€11,521 | -85.4% |
| Recurring financial charges | 65 | €13,497 | €1,976 | -€11,521 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | €159,296 | €147,355 | -€11,941 | -7.5% |
| Income taxes | 67/77 | €37,382 | €31,098 | -€6,284 | -16.8% |
| Profit (loss) for the period | 9904 | €121,914 | €116,257 | -€5,657 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €121,914 | €116,257 | -€5,657 | -4.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.