CIM 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.
CIM CONSULT
Largest movements
- Receivables within one year +€7,076
up €7,076 (+26.7%), from €26,469 to €33,545
of which Other amounts receivable: +€9,496
- Other debts +€4,863
new in 2025: €4,863
- Profit (loss) carried forward +€2,616
up €2,616 (+38.5%), from €6,795 to €9,411
- Trade debts -€536
down €536 (-52.5%), from €1,021 to €485
- Gross operating margin -€887
down €887 (-20.4%), from €4,353 to €3,466
- Other operating charges -€366
down €366 (-40.2%), from €910 to €544
- Financial charges -€57
down €57 (-15.8%), from €364 to €307
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 | €26,593 | €33,545 | +€6,952 | +26.1% |
| Current assets | 29/58 | €26,593 | €33,545 | +€6,952 | +26.1% |
| Amounts receivable within one year | 40/41 | €26,469 | €33,545 | +€7,076 | +26.7% |
| Trade receivables | 40 | €2,420 | €0 | -€2,420 | -100.0% |
| Other amounts receivable | 41 | €24,049 | €33,545 | +€9,496 | +39.5% |
| Cash at bank and in hand | 54/58 | €125 | - | -€125 | |
| Total equity and liabilities | 10/49 | €26,593 | €33,545 | +€6,952 | +26.1% |
| Equity | 10/15 | €25,345 | €27,961 | +€2,616 | +10.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,795 | €9,411 | +€2,616 | +38.5% |
| Amounts payable | 17/49 | €1,248 | €5,584 | +€4,336 | +347.5% |
| Amounts payable within one year | 42/48 | €1,248 | €5,348 | +€4,101 | +328.6% |
| Trade debts | 44 | €1,021 | €485 | -€536 | -52.5% |
| Suppliers | 440/4 | €1,021 | €485 | -€536 | -52.5% |
| Taxes, remuneration and social security | 45 | €226 | - | -€226 | |
| Taxes | 450/3 | €226 | - | -€226 | |
| Other amounts payable | 47/48 | - | €4,863 | +€4,863 | |
| Accrued charges and deferred income | 492/3 | - | €235 | +€235 | |
| Other operating charges | 640/8 | €910 | €544 | -€366 | -40.2% |
| Gross operating margin | 9900 | €4,353 | €3,466 | -€887 | -20.4% |
| Operating profit (loss) | 9901 | €3,443 | €2,922 | -€521 | -15.1% |
| Financial charges | 65/66B | €364 | €307 | -€57 | -15.8% |
| Recurring financial charges | 65 | €364 | €307 | -€57 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €3,079 | €2,616 | -€464 | -15.1% |
| Profit (loss) for the period | 9904 | €3,079 | €2,616 | -€464 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,079 | €2,616 | -€464 | -15.1% |
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 12 October 2026 via checked.be.