CESMOZ CONSULTING: 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.
CESMOZ CONSULTING
Largest movements
- Tangible fixed assets +€19,178
up €19,178 (+617%), from €3,110 to €22,288
of which Furniture and vehicles: +€15,961
- Cash -€13,402
down €13,402 (-31.7%), from €42,210 to €28,809
mainly Investment in fixed assets (net) (-€23,131) and Contributions, distributions and other (-€8,600)
- Receivables within one year +€8,139
up €8,139 (+45.4%), from €17,915 to €26,054
of which Other amounts receivable: +€10,131
- Current portion of long-term debt +€12,324
new in 2025: €12,324
- Other debts +€7,676
up €7,676 (+831%), from €924 to €8,600
- Tax, wage and social debts -€4,805
down €4,805 (-42.8%), from €11,216 to €6,411
- Profit (loss) carried forward -€1,888
down €1,888 (-97.4%), from €1,938 to €50
- Gross operating margin -€9,518
down €9,518 (-35.4%), from €26,879 to €17,361
- Depreciation +€3,849
up €3,849 (+3,671%), from €105 to €3,953
- Taxes -€2,720
down €2,720 (-41.0%), from €6,636 to €3,916
- Staff costs +€2,417
new in 2025: €2,417
- Financial income +€1,454
up €1,454 (+14,541,500%), from €0 to €1,454
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 | €65,791 | €79,056 | +€13,265 | +20.2% |
| Fixed assets | 21/28 | €5,015 | €24,193 | +€19,178 | +382% |
| Tangible fixed assets | 22/27 | €3,110 | €22,288 | +€19,178 | +617% |
| Furniture and vehicles | 24 | €3,110 | €19,071 | +€15,961 | +513% |
| Other tangible fixed assets | 26 | - | €3,217 | +€3,217 | |
| Financial fixed assets | 28 | €1,905 | €1,905 | = | 0.0% |
| Current assets | 29/58 | €60,776 | €54,863 | -€5,913 | -9.7% |
| Amounts receivable within one year | 40/41 | €17,915 | €26,054 | +€8,139 | +45.4% |
| Trade receivables | 40 | €17,790 | €15,797 | -€1,993 | -11.2% |
| Other amounts receivable | 41 | €126 | €10,257 | +€10,131 | +8,072% |
| Cash at bank and in hand | 54/58 | €42,210 | €28,809 | -€13,402 | -31.7% |
| Deferred charges and accrued income | 490/1 | €650 | - | -€650 | |
| Total equity and liabilities | 10/49 | €65,791 | €79,056 | +€13,265 | +20.2% |
| Equity | 10/15 | €52,118 | €50,229 | -€1,888 | -3.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €179 | €179 | = | 0.0% |
| Tax-exempt reserves | 132 | €179 | €179 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,938 | €50 | -€1,888 | -97.4% |
| Amounts payable | 17/49 | €13,673 | €28,827 | +€15,153 | +111% |
| Amounts payable within one year | 42/48 | €13,673 | €28,827 | +€15,153 | +111% |
| Current portion of amounts payable after more than one year | 42 | - | €12,324 | +€12,324 | |
| Trade debts | 44 | €1,534 | €1,491 | -€42 | -2.8% |
| Suppliers | 440/4 | €1,534 | €1,491 | -€42 | -2.8% |
| Taxes, remuneration and social security | 45 | €11,216 | €6,411 | -€4,805 | -42.8% |
| Taxes | 450/3 | €11,216 | €6,411 | -€4,805 | -42.8% |
| Other amounts payable | 47/48 | €924 | €8,600 | +€7,676 | +831% |
| Non-recurring operating income | 76A | €1,290 | - | -€1,290 | |
| Remuneration, social security and pensions | 62 | - | €2,417 | +€2,417 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105 | €3,953 | +€3,849 | +3,671% |
| Other operating charges | 640/8 | €1,334 | €1,021 | -€313 | -23.5% |
| Non-recurring operating charges | 66A | €321 | - | -€321 | |
| Gross operating margin | 9900 | €26,879 | €17,361 | -€9,518 | -35.4% |
| Operating profit (loss) | 9901 | €25,119 | €9,969 | -€15,150 | -60.3% |
| Financial income | 75/76B | €0 | €1,454 | +€1,454 | +14,541,500% |
| Recurring financial income | 75 | €0 | €1,454 | +€1,454 | +14,541,500% |
| Financial charges | 65/66B | €1,124 | €796 | -€328 | -29.2% |
| Recurring financial charges | 65 | €1,124 | €796 | -€328 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €23,995 | €10,628 | -€13,367 | -55.7% |
| Income taxes | 67/77 | €6,636 | €3,916 | -€2,720 | -41.0% |
| Profit (loss) for the period | 9904 | €17,359 | €6,712 | -€10,647 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,359 | €6,712 | -€10,647 | -61.3% |
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 17 October 2026 via checked.be.