CBM 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.
CBM CONSULT
Largest movements
- Receivables within one year +€39,683
up €39,683 (+155%), from €25,613 to €65,296
of which Trade receivables: +€36,250
- Cash -€8,763
down €8,763 (-53.8%), from €16,300 to €7,537
mainly Contributions, distributions and other (-€44,500) and Receivables within one year (-€39,683)
- Tangible fixed assets -€4,694
down €4,694 (-57.5%), from €8,165 to €3,471
of which Other tangible fixed assets: -€3,984
- Other debts +€23,500
up €23,500 (+112%), from €21,000 to €44,500
- Trade debts +€2,219
up €2,219 (+184%), from €1,209 to €3,428
- Tax, wage and social debts +€1,091
up €1,091 (+11.8%), from €9,265 to €10,356
- Gross operating margin +€29,502
up €29,502 (+83.6%), from €35,305 to €64,806
- Taxes +€6,029
up €6,029 (+88.0%), from €6,849 to €12,878
- Other operating charges +€1,424
up €1,424 (+199%), from €716 to €2,140
- Depreciation -€656
down €656 (-11.3%), from €5,824 to €5,168
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 | €50,645 | €77,253 | +€26,608 | +52.5% |
| Fixed assets | 21/28 | €8,195 | €3,501 | -€4,694 | -57.3% |
| Tangible fixed assets | 22/27 | €8,165 | €3,471 | -€4,694 | -57.5% |
| Furniture and vehicles | 24 | €3,566 | €2,855 | -€710 | -19.9% |
| Other tangible fixed assets | 26 | €4,600 | €616 | -€3,984 | -86.6% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €42,450 | €73,752 | +€31,302 | +73.7% |
| Amounts receivable within one year | 40/41 | €25,613 | €65,296 | +€39,683 | +155% |
| Trade receivables | 40 | €17,201 | €53,451 | +€36,250 | +211% |
| Other amounts receivable | 41 | €8,412 | €11,845 | +€3,433 | +40.8% |
| Cash at bank and in hand | 54/58 | €16,300 | €7,537 | -€8,763 | -53.8% |
| Deferred charges and accrued income | 490/1 | €536 | €919 | +€382 | +71.3% |
| Total equity and liabilities | 10/49 | €50,645 | €77,253 | +€26,608 | +52.5% |
| Equity | 10/15 | €19,171 | €18,969 | -€203 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €571 | €369 | -€203 | -35.4% |
| Amounts payable | 17/49 | €31,474 | €58,284 | +€26,810 | +85.2% |
| Amounts payable within one year | 42/48 | €31,474 | €58,284 | +€26,810 | +85.2% |
| Trade debts | 44 | €1,209 | €3,428 | +€2,219 | +184% |
| Suppliers | 440/4 | €1,209 | €3,428 | +€2,219 | +184% |
| Taxes, remuneration and social security | 45 | €9,265 | €10,356 | +€1,091 | +11.8% |
| Taxes | 450/3 | €9,265 | €10,356 | +€1,091 | +11.8% |
| Other amounts payable | 47/48 | €21,000 | €44,500 | +€23,500 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,824 | €5,168 | -€656 | -11.3% |
| Other operating charges | 640/8 | €716 | €2,140 | +€1,424 | +199% |
| Gross operating margin | 9900 | €35,305 | €64,806 | +€29,502 | +83.6% |
| Operating profit (loss) | 9901 | €28,765 | €57,499 | +€28,734 | +99.9% |
| Financial income | 75/76B | €20 | €158 | +€138 | +695% |
| Recurring financial income | 75 | €20 | €158 | +€138 | +695% |
| Financial charges | 65/66B | €443 | €481 | +€38 | +8.6% |
| Recurring financial charges | 65 | €443 | €481 | +€38 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €28,341 | €57,176 | +€28,834 | +102% |
| Income taxes | 67/77 | €6,849 | €12,878 | +€6,029 | +88.0% |
| Profit (loss) for the period | 9904 | €21,492 | €44,297 | +€22,805 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €21,492 | €44,297 | +€22,805 | +106% |
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 14 October 2026 via checked.be.