C.P.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.P.M. Consult
Largest movements
- Tangible fixed assets +€128,330
new in 2025: €128,330
- Cash -€30,761
down €30,761 (-14.8%), from €207,324 to €176,564
mainly Investment in fixed assets (net) (-€146,102) and Other debts (-€138,922)
- Receivables within one year -€18,427
down €18,427 (-5.3%), from €350,568 to €332,141
of which Trade receivables: -€29,040
- Reserves +€188,202
up €188,202 (+53.5%), from €351,748 to €539,950
- Other debts -€138,922
down €138,922 (-70.0%), from €198,320 to €59,399
- Tax, wage and social debts +€35,492
up €35,492 (+235%), from €15,120 to €50,612
- Gross operating margin +€27,002
up €27,002 (+10.6%), from €253,884 to €280,887
- Taxes +€22,706
up €22,706 (+38.7%), from €58,728 to €81,434
- Depreciation +€17,772
new in 2025: €17,772
- Financial income +€7,275
new in 2025: €7,275
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 | €567,893 | €653,059 | +€85,166 | +15.0% |
| Fixed assets | 21/28 | - | €128,330 | +€128,330 | |
| Tangible fixed assets | 22/27 | - | €128,330 | +€128,330 | |
| Furniture and vehicles | 24 | - | €128,330 | +€128,330 | |
| Current assets | 29/58 | €567,893 | €524,730 | -€43,163 | -7.6% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €350,568 | €332,141 | -€18,427 | -5.3% |
| Trade receivables | 40 | €29,040 | - | -€29,040 | |
| Other amounts receivable | 41 | €321,528 | €332,141 | +€10,613 | +3.3% |
| Cash at bank and in hand | 54/58 | €207,324 | €176,564 | -€30,761 | -14.8% |
| Deferred charges and accrued income | 490/1 | - | €6,025 | +€6,025 | |
| Total equity and liabilities | 10/49 | €567,893 | €653,059 | +€85,166 | +15.0% |
| Equity | 10/15 | €354,248 | €542,450 | +€188,202 | +53.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €351,748 | €539,950 | +€188,202 | +53.5% |
| Distributable reserves | 133 | €351,748 | €539,950 | +€188,202 | +53.5% |
| Amounts payable | 17/49 | €213,645 | €110,609 | -€103,036 | -48.2% |
| Amounts payable within one year | 42/48 | €213,645 | €110,609 | -€103,036 | -48.2% |
| Trade debts | 44 | €205 | €599 | +€394 | +193% |
| Suppliers | 440/4 | €205 | €599 | +€394 | +193% |
| Taxes, remuneration and social security | 45 | €15,120 | €50,612 | +€35,492 | +235% |
| Taxes | 450/3 | €15,120 | €50,612 | +€35,492 | +235% |
| Other amounts payable | 47/48 | €198,320 | €59,399 | -€138,922 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €17,772 | +€17,772 | |
| Other operating charges | 640/8 | €594 | €611 | +€17 | +2.9% |
| Gross operating margin | 9900 | €253,884 | €280,887 | +€27,002 | +10.6% |
| Operating profit (loss) | 9901 | €253,291 | €262,503 | +€9,212 | +3.6% |
| Financial income | 75/76B | - | €7,275 | +€7,275 | |
| Recurring financial income | 75 | - | €7,275 | +€7,275 | |
| Financial charges | 65/66B | €445 | €142 | -€302 | -68.0% |
| Recurring financial charges | 65 | €445 | €142 | -€302 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | €252,846 | €269,636 | +€16,790 | +6.6% |
| Income taxes | 67/77 | €58,728 | €81,434 | +€22,706 | +38.7% |
| Profit (loss) for the period | 9904 | €194,119 | €188,202 | -€5,916 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €194,119 | €188,202 | -€5,916 | -3.0% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.