CESAM 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.
CESAM CONSULT
Largest movements
- Receivables after one year -€19,496
down €19,496 (-16.6%), from €117,485 to €97,989
- Receivables within one year -€2,305
down €2,305 (-88.4%), from €2,608 to €303
- Tax, wage and social debts -€21,129
down €21,129 (-80.7%), from €26,179 to €5,051
- Gross operating margin +€854
up €854 (+62.6%), from -€1,365 to -€511
- Taxes -€106
no longer reported in 2025 (was €106)
- Financial charges -€28
no longer reported in 2025 (was €28)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,093 | €98,292 | -€21,801 | -18.2% |
| Current assets | 29/58 | €120,093 | €98,292 | -€21,801 | -18.2% |
| Amounts receivable after more than one year | 29 | €117,485 | €97,989 | -€19,496 | -16.6% |
| Other amounts receivable | 291 | €117,485 | €97,989 | -€19,496 | -16.6% |
| Amounts receivable within one year | 40/41 | €2,608 | €303 | -€2,305 | -88.4% |
| Other amounts receivable | 41 | €2,608 | €303 | -€2,305 | -88.4% |
| Total equity and liabilities | 10/49 | €120,093 | €98,292 | -€21,801 | -18.2% |
| Equity | 10/15 | €92,213 | €91,703 | -€511 | -0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,998 | €88,998 | = | 0.0% |
| Distributable reserves | 133 | €88,998 | €88,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,985 | -€3,495 | -€511 | -17.1% |
| Amounts payable | 17/49 | €27,879 | €6,589 | -€21,290 | -76.4% |
| Amounts payable within one year | 42/48 | €27,879 | €6,589 | -€21,290 | -76.4% |
| Trade debts | 44 | €1,700 | €1,539 | -€162 | -9.5% |
| Suppliers | 440/4 | €1,700 | €1,539 | -€162 | -9.5% |
| Taxes, remuneration and social security | 45 | €26,179 | €5,051 | -€21,129 | -80.7% |
| Taxes | 450/3 | €26,179 | €5,051 | -€21,129 | -80.7% |
| Gross operating margin | 9900 | -€1,365 | -€511 | +€854 | +62.6% |
| Operating profit (loss) | 9901 | -€1,365 | -€511 | +€854 | +62.6% |
| Financial charges | 65/66B | €28 | - | -€28 | |
| Recurring financial charges | 65 | €28 | - | -€28 | |
| Profit (loss) for the period before taxes | 9903 | -€1,393 | -€511 | +€883 | +63.3% |
| Income taxes | 67/77 | €106 | - | -€106 | |
| Profit (loss) for the period | 9904 | -€1,499 | -€511 | +€988 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,499 | -€511 | +€988 | +65.9% |
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 9 October 2026 via checked.be.