CFM Consulting & Management: what changed
CFM Consulting & Management
Largest movements
- Tangible fixed assets +€43,386
up €43,386 (+3,683%), from €1,178 to €44,564
of which Other tangible fixed assets: +€43,711
- Current investments +€12,058
up €12,058 (+301%), from €4,000 to €16,058
- Cash +€7,378
up €7,378 (+90.1%), from €8,186 to €15,564
mainly Debts after one year (+€35,710) and Trade debts (+€20,408)
- Receivables within one year +€4,406
up €4,406 (+33.7%), from €13,085 to €17,491
of which Trade receivables: +€3,261
- Debts after one year +€35,710
new in 2025: €35,710
- Trade debts +€20,408
up €20,408 (+2,694%), from €758 to €21,166
- Current portion of long-term debt +€8,290
new in 2025: €8,290
- Profit (loss) carried forward +€3,066
up €3,066 (+415%), from €739 to €3,804
- Gross operating margin -€11,869
down €11,869 (-51.3%), from €23,124 to €11,255
- Taxes -€1,656
down €1,656 (-33.0%), from €5,011 to €3,355
- Financial charges +€956
up €956 (+31.8%), from €3,004 to €3,960
- Depreciation +€492
up €492 (+404%), from €122 to €614
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,104 | €94,168 | +€67,064 | +247% |
| Fixed assets | 21/28 | €1,178 | €44,564 | +€43,386 | +3,683% |
| Tangible fixed assets | 22/27 | €1,178 | €44,564 | +€43,386 | +3,683% |
| Furniture and vehicles | 24 | €1,178 | €853 | -€325 | -27.6% |
| Other tangible fixed assets | 26 | - | €43,711 | +€43,711 | |
| Current assets | 29/58 | €25,926 | €49,604 | +€23,678 | +91.3% |
| Amounts receivable within one year | 40/41 | €13,085 | €17,491 | +€4,406 | +33.7% |
| Trade receivables | 40 | €11,596 | €14,857 | +€3,261 | +28.1% |
| Other amounts receivable | 41 | €1,489 | €2,634 | +€1,145 | +76.9% |
| Current investments | 50/53 | €4,000 | €16,058 | +€12,058 | +301% |
| Cash at bank and in hand | 54/58 | €8,186 | €15,564 | +€7,378 | +90.1% |
| Deferred charges and accrued income | 490/1 | €656 | €492 | -€164 | -25.0% |
| Total equity and liabilities | 10/49 | €27,104 | €94,168 | +€67,064 | +247% |
| Equity | 10/15 | €17,739 | €20,804 | +€3,066 | +17.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €739 | €3,804 | +€3,066 | +415% |
| Amounts payable | 17/49 | €9,365 | €73,363 | +€63,998 | +683% |
| Amounts payable after more than one year | 17 | - | €35,710 | +€35,710 | |
| Financial debts | 170/4 | - | €35,710 | +€35,710 | |
| Amounts payable within one year | 42/48 | €9,365 | €37,654 | +€28,288 | +302% |
| Current portion of amounts payable after more than one year | 42 | - | €8,290 | +€8,290 | |
| Trade debts | 44 | €758 | €21,166 | +€20,408 | +2,694% |
| Suppliers | 440/4 | €758 | €21,166 | +€20,408 | +2,694% |
| Taxes, remuneration and social security | 45 | €6,731 | €5,793 | -€938 | -13.9% |
| Taxes | 450/3 | €6,695 | €5,793 | -€902 | -13.5% |
| Remuneration and social security | 454/9 | €36 | - | -€36 | |
| Other amounts payable | 47/48 | €1,877 | €2,404 | +€527 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122 | €614 | +€492 | +404% |
| Other operating charges | 640/8 | €295 | €317 | +€22 | +7.5% |
| Gross operating margin | 9900 | €23,124 | €11,255 | -€11,869 | -51.3% |
| Operating profit (loss) | 9901 | €22,707 | €10,323 | -€12,384 | -54.5% |
| Financial income | 75/76B | €47 | €58 | +€11 | +22.6% |
| Recurring financial income | 75 | €47 | €58 | +€11 | +22.6% |
| Financial charges | 65/66B | €3,004 | €3,960 | +€956 | +31.8% |
| Recurring financial charges | 65 | €3,004 | €3,960 | +€956 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €19,750 | €6,421 | -€13,329 | -67.5% |
| Income taxes | 67/77 | €5,011 | €3,355 | -€1,656 | -33.0% |
| Profit (loss) for the period | 9904 | €14,739 | €3,066 | -€11,673 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,739 | €3,066 | -€11,673 | -79.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.