C-MINE CRIB: 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.
What changed
C-MINE CRIB
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€60,108
2024 · -€21,759-€38,349
Equity
€156,699
2024 · €217,390-€60,691
Cash
€181,256
2024 · €248,205-€66,949
Balance sheet total
€369,389
2024 · €452,902-€83,513
Largest movements
Assets
- Cash -€66,949
down €66,949 (-27.0%), from €248,205 to €181,256
mainly Net result for the year (-€60,108) and Trade debts (-€29,499)
- Tangible fixed assets -€16,563
down €16,563 (-19.6%), from €84,720 to €68,156
Equity and liabilities
- Profit (loss) carried forward -€60,108
down €60,108 (-15.7%), from -€382,370 to -€442,479
- Trade debts -€29,499
down €29,499 (-21.2%), from €139,349 to €109,850
- Tax, wage and social debts +€8,934
up €8,934 (+33.0%), from €27,089 to €36,023
of which Taxes: +€6,708
Income statement
- Staff costs +€22,877
up €22,877 (+22.3%), from €102,786 to €125,663
- Services and other goods -€16,209
down €16,209 (-2.6%), from €631,721 to €615,513
- Turnover -€13,660
down €13,660 (-1.8%), from €780,053 to €766,393
- Other operating charges +€10,644
up €10,644 (+58.2%), from €18,282 to €28,927
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.
Result 2024
-€21,759
Turnover
-€13,660
Other operating income
+€394
Goods and materials
+€1,768
Services and other goods
+€16,209
Staff costs
-€22,877
Depreciation
-€2,642
Write-downs
-€6,330
Other operating charges
-€10,644
Financial income
-€806
Financial charges
-€8
Taxes
+€247
Result 2025
-€60,108
raises the resultlowers the result
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.
From operations
-€58,468
Investment
-€7,898
Financing
-€583
Cash 2024
€248,205
From operations (derived)
-€58,468
Net result for the year
-€60,108
Depreciation
+€28,700
Receivables within one year
-€3,484
Deferred charges and accrued income
-€754
Trade debts
-€29,499
Tax, wage and social debts
+€8,934
Accrued charges and deferred income
-€2,257
Investment (derived)
-€7,898
Investment in fixed assets (net)
-€7,898
Financing
-€583
Contributions, distributions and other
-€583
Cash 2025
€181,256
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €452,902 | €369,389 | -€83,513 | -18.4% |
| Fixed assets | 21/28 | €163,039 | €142,238 | -€20,801 | -12.8% |
| Intangible fixed assets | 21 | €27,692 | €23,282 | -€4,409 | -15.9% |
| Tangible fixed assets | 22/27 | €84,720 | €68,156 | -€16,563 | -19.6% |
| Plant, machinery and equipment | 23 | €14,632 | €10,218 | -€4,414 | -30.2% |
| Furniture and vehicles | 24 | €56,753 | €49,721 | -€7,032 | -12.4% |
| Leasing and similar rights | 25 | €13,335 | €8,217 | -€5,118 | -38.4% |
| Financial fixed assets | 28 | €50,628 | €50,799 | +€171 | +0.3% |
| Other financial fixed assets | 284/8 | €50,628 | €50,799 | +€171 | +0.3% |
| Amounts receivable and cash guarantees | 285/8 | €50,628 | €50,799 | +€171 | +0.3% |
| Current assets | 29/58 | €289,863 | €227,151 | -€62,711 | -21.6% |
| Amounts receivable within one year | 40/41 | €40,353 | €43,837 | +€3,484 | +8.6% |
| Trade receivables | 40 | €40,353 | €43,745 | +€3,392 | +8.4% |
| Other amounts receivable | 41 | - | €92 | +€92 | |
| Cash at bank and in hand | 54/58 | €248,205 | €181,256 | -€66,949 | -27.0% |
| Deferred charges and accrued income | 490/1 | €1,305 | €2,059 | +€754 | +57.7% |
| Total equity and liabilities | 10/49 | €452,902 | €369,389 | -€83,513 | -18.4% |
| Equity | 10/15 | €217,390 | €156,699 | -€60,691 | -27.9% |
| Contributions | 10/11 | €599,000 | €599,000 | = | 0.0% |
| Capital | 10 | €599,000 | €599,000 | = | 0.0% |
| Issued capital | 100 | €599,000 | €599,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€382,370 | -€442,479 | -€60,108 | -15.7% |
| Investment grants | 15 | €761 | €178 | -€583 | -76.6% |
| Amounts payable | 17/49 | €235,512 | €212,690 | -€22,822 | -9.7% |
| Amounts payable within one year | 42/48 | €209,195 | €188,630 | -€20,565 | -9.8% |
| Trade debts | 44 | €139,349 | €109,850 | -€29,499 | -21.2% |
| Suppliers | 440/4 | €139,349 | €109,850 | -€29,499 | -21.2% |
| Taxes, remuneration and social security | 45 | €27,089 | €36,023 | +€8,934 | +33.0% |
| Taxes | 450/3 | €16,178 | €22,886 | +€6,708 | +41.5% |
| Remuneration and social security | 454/9 | €10,911 | €13,138 | +€2,226 | +20.4% |
| Other amounts payable | 47/48 | €42,757 | €42,757 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €26,317 | €24,060 | -€2,257 | -8.6% |
| Operating income | 70/76A | €780,506 | €767,241 | -€13,266 | -1.7% |
| Turnover | 70 | €780,053 | €766,393 | -€13,660 | -1.8% |
| Other operating income | 74 | €453 | €848 | +€394 | +87.0% |
| Operating charges | 60/66A | €801,925 | €826,442 | +€24,517 | +3.1% |
| Goods for resale, raw materials and consumables | 60 | €23,077 | €21,309 | -€1,768 | -7.7% |
| Purchases | 600/8 | €23,077 | €21,309 | -€1,768 | -7.7% |
| Services and other goods | 61 | €631,721 | €615,513 | -€16,209 | -2.6% |
| Remuneration, social security and pensions | 62 | €102,786 | €125,663 | +€22,877 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,058 | €28,700 | +€2,642 | +10.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,330 | +€6,330 | |
| Other operating charges | 640/8 | €18,282 | €28,927 | +€10,644 | +58.2% |
| Operating profit (loss) | 9901 | -€21,418 | -€59,201 | -€37,783 | -176% |
| Financial income | 75/76B | €2,169 | €1,363 | -€806 | -37.2% |
| Recurring financial income | 75 | €2,169 | €1,363 | -€806 | -37.2% |
| Income from current assets | 751 | €1,054 | €306 | -€748 | -70.9% |
| Other financial income | 752/9 | €1,115 | €1,056 | -€59 | -5.3% |
| Financial charges | 65/66B | €2,049 | €2,057 | +€8 | +0.4% |
| Recurring financial charges | 65 | €2,049 | €2,057 | +€8 | +0.4% |
| Debt charges | 650 | €1,485 | €1,573 | +€88 | +5.9% |
| Other financial charges | 652/9 | €564 | €484 | -€80 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,299 | -€59,895 | -€38,597 | -181% |
| Income taxes | 67/77 | €460 | €213 | -€247 | -53.7% |
| Taxes | 670/3 | €460 | €213 | -€247 | -53.7% |
| Profit (loss) for the period | 9904 | -€21,759 | -€60,108 | -€38,349 | -176% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,759 | -€60,108 | -€38,349 | -176% |
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 26 October 2026 via checked.be.