Cémaline 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.
Cémaline Consult
Largest movements
- Cash +€204,240
up €204,240 (+6808.0%), from €3,000 to €207,240
mainly Net result for the year (+€218,827) and Tax, wage and social debts (+€81,894)
- Receivables within one year +€101,418
new in 2025: €101,418
- Tangible fixed assets +€43,835
new in 2025: €43,835
- Reserves +€216,768
new in 2025: €216,768
- Tax, wage and social debts +€81,894
new in 2025: €81,894
- Trade debts +€49,124
up €49,124 (+5151.6%), from €954 to €50,077
- Gross operating margin +€290,833
up €290,833, from -€1,904 to €288,929
- Taxes +€69,873
new in 2025: €69,873
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 | €3,000 | €352,492 | +€349,492 | +11649.7% |
| Fixed assets | 21/28 | - | €43,835 | +€43,835 | |
| Tangible fixed assets | 22/27 | - | €43,835 | +€43,835 | |
| Furniture and vehicles | 24 | - | €43,835 | +€43,835 | |
| Current assets | 29/58 | €3,000 | €308,658 | +€305,658 | +10188.6% |
| Amounts receivable within one year | 40/41 | - | €101,418 | +€101,418 | |
| Trade receivables | 40 | - | €101,418 | +€101,418 | |
| Cash at bank and in hand | 54/58 | €3,000 | €207,240 | +€204,240 | +6808.0% |
| Total equity and liabilities | 10/49 | €3,000 | €352,492 | +€349,492 | +11649.7% |
| Equity | 10/15 | €941 | €219,768 | +€218,827 | +23256.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €216,768 | +€216,768 | |
| Distributable reserves | 133 | - | €216,768 | +€216,768 | |
| Profit (loss) carried forward | 14 | -€2,059 | €0 | +€2,059 | |
| Amounts payable | 17/49 | €2,059 | €132,724 | +€130,665 | +6345.9% |
| Amounts payable within one year | 42/48 | €954 | €132,724 | +€131,771 | +13819.0% |
| Trade debts | 44 | €954 | €50,077 | +€49,124 | +5151.6% |
| Suppliers | 440/4 | €954 | €50,077 | +€49,124 | +5151.6% |
| Taxes, remuneration and social security | 45 | - | €81,894 | +€81,894 | |
| Taxes | 450/3 | - | €81,894 | +€81,894 | |
| Other amounts payable | 47/48 | - | €753 | +€753 | |
| Accrued charges and deferred income | 492/3 | €1,106 | €0 | -€1,106 | -100.0% |
| Other operating charges | 640/8 | €156 | €186 | +€30 | +19.4% |
| Gross operating margin | 9900 | -€1,904 | €288,929 | +€290,833 | |
| Operating profit (loss) | 9901 | -€2,059 | €288,744 | +€290,803 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €43 | +€43 | |
| Recurring financial charges | 65 | - | €43 | +€43 | |
| Profit (loss) for the period before taxes | 9903 | -€2,059 | €288,700 | +€290,759 | |
| Income taxes | 67/77 | - | €69,873 | +€69,873 | |
| Profit (loss) for the period | 9904 | -€2,059 | €218,827 | +€220,886 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,059 | €218,827 | +€220,886 |
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 5 October 2026 via checked.be.