CIMA 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.
CIMA CONSULT
Largest movements
- Receivables within one year +€10,164
up €10,164 (+64.9%), from €15,662 to €25,826
of which Trade receivables: +€8,470
- Cash -€1,577
down €1,577 (-20.0%), from €7,870 to €6,292
mainly Investment in fixed assets (net) (-€15,034) and Receivables within one year (-€10,164)
- Tangible fixed assets +€1,279
up €1,279 (+2.7%), from €47,227 to €48,506
of which Furniture and vehicles: +€1,446
- Reserves +€5,694
up €5,694 (+43.7%), from €13,027 to €18,722
- Profit (loss) carried forward +€4,957
no longer reported in 2025 (was -€4,957)
- Debts after one year -€4,024
down €4,024 (-13.8%), from €29,248 to €25,224
- Current portion of long-term debt +€1,639
up €1,639 (+13.5%), from €12,158 to €13,797
- Trade debts +€1,391
up €1,391 (+106.4%), from €1,307 to €2,698
- Gross operating margin +€16,014
up €16,014 (+124.3%), from €12,882 to €28,895
- Depreciation -€2,777
down €2,777 (-16.8%), from €16,533 to €13,755
- Taxes +€2,152
up €2,152 (+1191.3%), from €181 to €2,332
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 | €71,040 | €81,040 | +€10,000 | +14.1% |
| Fixed assets | 21/28 | €47,227 | €48,506 | +€1,279 | +2.7% |
| Tangible fixed assets | 22/27 | €47,227 | €48,506 | +€1,279 | +2.7% |
| Plant, machinery and equipment | 23 | €855 | €689 | -€166 | -19.5% |
| Furniture and vehicles | 24 | €46,372 | €47,817 | +€1,446 | +3.1% |
| Current assets | 29/58 | €23,814 | €32,534 | +€8,721 | +36.6% |
| Amounts receivable within one year | 40/41 | €15,662 | €25,826 | +€10,164 | +64.9% |
| Trade receivables | 40 | €10,144 | €18,614 | +€8,470 | +83.5% |
| Other amounts receivable | 41 | €5,518 | €7,213 | +€1,694 | +30.7% |
| Cash at bank and in hand | 54/58 | €7,870 | €6,292 | -€1,577 | -20.0% |
| Deferred charges and accrued income | 490/1 | €282 | €416 | +€133 | +47.3% |
| Total equity and liabilities | 10/49 | €71,040 | €81,040 | +€10,000 | +14.1% |
| Equity | 10/15 | €26,670 | €37,322 | +€10,651 | +39.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,027 | €18,722 | +€5,694 | +43.7% |
| Distributable reserves | 133 | €13,027 | €18,722 | +€5,694 | +43.7% |
| Profit (loss) carried forward | 14 | -€4,957 | - | +€4,957 | |
| Amounts payable | 17/49 | €44,370 | €43,719 | -€652 | -1.5% |
| Amounts payable after more than one year | 17 | €29,248 | €25,224 | -€4,024 | -13.8% |
| Financial debts | 170/4 | €29,248 | €25,224 | -€4,024 | -13.8% |
| Amounts payable within one year | 42/48 | €15,122 | €18,494 | +€3,373 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €12,158 | €13,797 | +€1,639 | +13.5% |
| Trade debts | 44 | €1,307 | €2,698 | +€1,391 | +106.4% |
| Suppliers | 440/4 | €1,307 | €2,698 | +€1,391 | +106.4% |
| Taxes, remuneration and social security | 45 | €1,657 | €2,000 | +€343 | +20.7% |
| Taxes | 450/3 | €1,657 | €2,000 | +€343 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,533 | €13,755 | -€2,777 | -16.8% |
| Other operating charges | 640/8 | €536 | €766 | +€231 | +43.1% |
| Gross operating margin | 9900 | €12,882 | €28,895 | +€16,014 | +124.3% |
| Operating profit (loss) | 9901 | -€4,187 | €14,374 | +€18,560 | |
| Financial income | 75/76B | €506 | €404 | -€102 | -20.1% |
| Recurring financial income | 75 | €506 | €404 | -€102 | -20.1% |
| Financial charges | 65/66B | €2,076 | €1,794 | -€282 | -13.6% |
| Recurring financial charges | 65 | €2,076 | €1,794 | -€282 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,756 | €12,984 | +€18,740 | |
| Income taxes | 67/77 | €181 | €2,332 | +€2,152 | +1191.3% |
| Profit (loss) for the period | 9904 | -€5,937 | €10,651 | +€16,588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,937 | €10,651 | +€16,588 |
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 1 October 2026 via checked.be.