CIMA Consultancy: 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.
CIMA Consultancy
Largest movements
- Cash +€60,069
up €60,069 (+140%), from €42,877 to €102,946
mainly Net result for the year (+€199,170) and Depreciation (+€61,427)
- Receivables within one year -€53,056
down €53,056 (-62.2%), from €85,300 to €32,244
of which Other amounts receivable: -€51,725
- Tangible fixed assets -€41,363
down €41,363 (-2.4%), from €1.7m to €1.7m
of which Land and buildings: -€48,676
- Debts after one year -€85,700
down €85,700 (-13.7%), from €624,433 to €538,733
- Financial income -€39,486
down €39,486 (-19.1%), from €207,155 to €167,669
- Other operating charges -€24,317
down €24,317 (-85.9%), from €28,303 to €3,987
- Financial charges +€6,352
up €6,352 (+29.3%), from €21,692 to €28,044
- Taxes -€5,373
down €5,373 (-13.1%), from €41,156 to €35,783
- Gross operating margin +€2,005
up €2,005 (+1.3%), from €158,736 to €160,741
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 | €3,000,407 | €2,964,446 | -€35,961 | -1.2% |
| Fixed assets | 21/28 | €2,869,640 | €2,828,277 | -€41,363 | -1.4% |
| Tangible fixed assets | 22/27 | €1,747,690 | €1,706,327 | -€41,363 | -2.4% |
| Land and buildings | 22 | €1,724,743 | €1,676,067 | -€48,676 | -2.8% |
| Plant, machinery and equipment | 23 | €10,277 | €11,340 | +€1,063 | +10.3% |
| Furniture and vehicles | 24 | €12,670 | €18,920 | +€6,250 | +49.3% |
| Financial fixed assets | 28 | €1,121,950 | €1,121,950 | = | 0.0% |
| Current assets | 29/58 | €130,767 | €136,169 | +€5,402 | +4.1% |
| Amounts receivable within one year | 40/41 | €85,300 | €32,244 | -€53,056 | -62.2% |
| Trade receivables | 40 | €33,566 | €32,235 | -€1,331 | -4.0% |
| Other amounts receivable | 41 | €51,733 | €8 | -€51,725 | -100.0% |
| Cash at bank and in hand | 54/58 | €42,877 | €102,946 | +€60,069 | +140% |
| Deferred charges and accrued income | 490/1 | €2,590 | €979 | -€1,611 | -62.2% |
| Total equity and liabilities | 10/49 | €3,000,407 | €2,964,446 | -€35,961 | -1.2% |
| Equity | 10/15 | €2,242,277 | €2,271,447 | +€29,170 | +1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,229,877 | €2,259,047 | +€29,170 | +1.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €77,164 | €77,164 | = | 0.0% |
| Distributable reserves | 133 | €2,150,858 | €2,180,028 | +€29,170 | +1.4% |
| Amounts payable | 17/49 | €758,129 | €692,999 | -€65,131 | -8.6% |
| Amounts payable after more than one year | 17 | €624,433 | €538,733 | -€85,700 | -13.7% |
| Financial debts | 170/4 | €624,433 | €538,733 | -€85,700 | -13.7% |
| Amounts payable within one year | 42/48 | €122,387 | €139,564 | +€17,177 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €92,462 | €85,700 | -€6,761 | -7.3% |
| Trade debts | 44 | €11,001 | €5,856 | -€5,146 | -46.8% |
| Suppliers | 440/4 | €11,001 | €5,856 | -€5,146 | -46.8% |
| Taxes, remuneration and social security | 45 | €18,924 | €27,178 | +€8,254 | +43.6% |
| Taxes | 450/3 | €18,924 | €27,178 | +€8,254 | +43.6% |
| Other amounts payable | 47/48 | - | €20,830 | +€20,830 | |
| Accrued charges and deferred income | 492/3 | €11,309 | €14,701 | +€3,393 | +30.0% |
| Non-recurring operating income | 76A | €5,174 | - | -€5,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,241 | €61,427 | +€1,185 | +2.0% |
| Other operating charges | 640/8 | €28,303 | €3,987 | -€24,317 | -85.9% |
| Gross operating margin | 9900 | €158,736 | €160,741 | +€2,005 | +1.3% |
| Operating profit (loss) | 9901 | €70,191 | €95,328 | +€25,136 | +35.8% |
| Financial income | 75/76B | €207,155 | €167,669 | -€39,486 | -19.1% |
| Recurring financial income | 75 | €207,155 | €167,669 | -€39,486 | -19.1% |
| Financial charges | 65/66B | €21,692 | €28,044 | +€6,352 | +29.3% |
| Recurring financial charges | 65 | €21,692 | €28,044 | +€6,352 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €255,655 | €234,953 | -€20,701 | -8.1% |
| Income taxes | 67/77 | €41,156 | €35,783 | -€5,373 | -13.1% |
| Profit (loss) for the period | 9904 | €214,499 | €199,170 | -€15,329 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €214,499 | €199,170 | -€15,329 | -7.1% |
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 16 October 2026 via checked.be.