C3M.consult: what changed
Two fiscal 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.
C3M.consult
Largest movements
- Cash +€49,437
up €49,437 (+9.4%), from €524,305 to €573,742
mainly Net result for the year (+€42,989) and Receivables within one year (+€12,075)
- Receivables within one year -€12,075
down €12,075 (-59.2%), from €20,383 to €8,308
of which Trade receivables: -€12,267
- Reserves +€41,271
up €41,271 (+8.0%), from €516,957 to €558,227
- Gross operating margin -€66,988
down €66,988 (-51.1%), from €131,081 to €64,093
- Taxes -€20,540
down €20,540 (-50.5%), from €40,692 to €20,152
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.
Cash bridge derived
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 | €549,443 | €586,081 | +€36,638 | +6.7% |
| Fixed assets | 21/28 | €3,288 | €2,347 | -€941 | -28.6% |
| Tangible fixed assets | 22/27 | €3,288 | €2,347 | -€941 | -28.6% |
| Furniture and vehicles | 24 | €3,288 | - | -€3,288 | |
| Other tangible fixed assets | 26 | - | €2,347 | +€2,347 | |
| Current assets | 29/58 | €546,154 | €583,734 | +€37,580 | +6.9% |
| Amounts receivable within one year | 40/41 | €20,383 | €8,308 | -€12,075 | -59.2% |
| Trade receivables | 40 | €20,383 | €8,116 | -€12,267 | -60.2% |
| Other amounts receivable | 41 | - | €193 | +€193 | |
| Cash at bank and in hand | 54/58 | €524,305 | €573,742 | +€49,437 | +9.4% |
| Deferred charges and accrued income | 490/1 | €1,466 | €1,684 | +€217 | +14.8% |
| Total equity and liabilities | 10/49 | €549,443 | €586,081 | +€36,638 | +6.7% |
| Equity | 10/15 | €529,357 | €570,627 | +€41,271 | +7.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €516,957 | €558,227 | +€41,271 | +8.0% |
| Distributable reserves | 133 | €516,957 | €558,227 | +€41,271 | +8.0% |
| Amounts payable | 17/49 | €20,086 | €15,454 | -€4,632 | -23.1% |
| Amounts payable within one year | 42/48 | €20,086 | €15,454 | -€4,632 | -23.1% |
| Trade debts | 44 | €254 | €254 | = | 0.0% |
| Suppliers | 440/4 | €254 | €254 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,955 | €13,322 | -€4,632 | -25.8% |
| Taxes | 450/3 | €17,955 | €13,322 | -€4,632 | -25.8% |
| Other amounts payable | 47/48 | €1,877 | €1,877 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,017 | €941 | -€75 | -7.4% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | €131,081 | €64,093 | -€66,988 | -51.1% |
| Operating profit (loss) | 9901 | €129,166 | €62,224 | -€66,942 | -51.8% |
| Financial income | 75/76B | €1,368 | €1,148 | -€220 | -16.1% |
| Recurring financial income | 75 | €1,368 | €1,148 | -€220 | -16.1% |
| Financial charges | 65/66B | €147 | €232 | +€85 | +57.6% |
| Recurring financial charges | 65 | €147 | €232 | +€85 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | €130,387 | €63,140 | -€67,247 | -51.6% |
| Income taxes | 67/77 | €40,692 | €20,152 | -€20,540 | -50.5% |
| Profit (loss) for the period | 9904 | €89,695 | €42,989 | -€46,707 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,695 | €42,989 | -€46,707 | -52.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.