CIMCO 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.
CIMCO CONSULT
Largest movements
- Receivables after one year +€100,000
up €100,000 (+44.4%), from €225,000 to €325,000
- Cash -€15,720
down €15,720 (-16.1%), from €97,860 to €82,140
mainly Receivables after one year (-€100,000) and Contributions, distributions and other (-€43,565)
- Receivables within one year +€6,108
up €6,108 (+26.0%), from €23,486 to €29,594
of which Trade receivables: +€6,933
- Debts after one year +€53,000
up €53,000 (+60.9%), from €87,000 to €140,000
- Reserves +€29,347
up €29,347 (+13.4%), from €218,801 to €248,148
- Tax, wage and social debts +€25,949
up €25,949 (+687%), from €3,775 to €29,723
- Other debts -€9,912
down €9,912 (-50.5%), from €19,642 to €9,730
- Short-term financial debts -€6,773
down €6,773 (-100%), from €6,773 to €0
- Gross operating margin +€34,079
up €34,079 (+58.0%), from €58,716 to €92,794
- Depreciation -€8,423
down €8,423 (-85.2%), from €9,886 to €1,462
- Taxes +€5,200
up €5,200 (+27.1%), from €19,175 to €24,375
- Financial charges +€4,202
up €4,202 (+49.9%), from €8,421 to €12,623
- Other operating charges -€1,112
down €1,112 (-57.2%), from €1,943 to €831
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 | €354,982 | €442,765 | +€87,783 | +24.7% |
| Fixed assets | 21/28 | €3,754 | €2,292 | -€1,462 | -38.9% |
| Tangible fixed assets | 22/27 | €3,754 | €2,292 | -€1,462 | -38.9% |
| Plant, machinery and equipment | 23 | €2,297 | €1,837 | -€460 | -20.0% |
| Furniture and vehicles | 24 | €1,457 | €455 | -€1,002 | -68.8% |
| Current assets | 29/58 | €351,228 | €440,473 | +€89,245 | +25.4% |
| Amounts receivable after more than one year | 29 | €225,000 | €325,000 | +€100,000 | +44.4% |
| Other amounts receivable | 291 | €225,000 | €325,000 | +€100,000 | +44.4% |
| Amounts receivable within one year | 40/41 | €23,486 | €29,594 | +€6,108 | +26.0% |
| Trade receivables | 40 | €22,661 | €29,594 | +€6,933 | +30.6% |
| Other amounts receivable | 41 | €825 | €0 | -€825 | -100% |
| Cash at bank and in hand | 54/58 | €97,860 | €82,140 | -€15,720 | -16.1% |
| Deferred charges and accrued income | 490/1 | €4,882 | €3,739 | -€1,143 | -23.4% |
| Total equity and liabilities | 10/49 | €354,982 | €442,765 | +€87,783 | +24.7% |
| Equity | 10/15 | €231,201 | €260,548 | +€29,347 | +12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €218,801 | €248,148 | +€29,347 | +13.4% |
| Distributable reserves | 133 | €218,801 | €248,148 | +€29,347 | +13.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €123,781 | €182,217 | +€58,436 | +47.2% |
| Amounts payable after more than one year | 17 | €87,000 | €140,000 | +€53,000 | +60.9% |
| Other amounts payable | 178/9 | €87,000 | €140,000 | +€53,000 | +60.9% |
| Amounts payable within one year | 42/48 | €36,781 | €42,217 | +€5,436 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €6,773 | €0 | -€6,773 | -100% |
| Credit institutions | 430/8 | €6,773 | €0 | -€6,773 | -100% |
| Trade debts | 44 | €6,592 | €2,764 | -€3,828 | -58.1% |
| Suppliers | 440/4 | €6,592 | €2,764 | -€3,828 | -58.1% |
| Taxes, remuneration and social security | 45 | €3,775 | €29,723 | +€25,949 | +687% |
| Taxes | 450/3 | €3,775 | €29,723 | +€25,949 | +687% |
| Other amounts payable | 47/48 | €19,642 | €9,730 | -€9,912 | -50.5% |
| Non-recurring operating income | 76A | - | €46,000 | +€46,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,886 | €1,462 | -€8,423 | -85.2% |
| Other operating charges | 640/8 | €1,943 | €831 | -€1,112 | -57.2% |
| Gross operating margin | 9900 | €58,716 | €92,794 | +€34,079 | +58.0% |
| Operating profit (loss) | 9901 | €46,887 | €90,501 | +€43,614 | +93.0% |
| Financial income | 75/76B | €19,609 | €19,409 | -€200 | -1.0% |
| Recurring financial income | 75 | €19,609 | €19,409 | -€200 | -1.0% |
| Financial charges | 65/66B | €8,421 | €12,623 | +€4,202 | +49.9% |
| Recurring financial charges | 65 | €8,421 | €12,623 | +€4,202 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €58,075 | €97,287 | +€39,212 | +67.5% |
| Income taxes | 67/77 | €19,175 | €24,375 | +€5,200 | +27.1% |
| Profit (loss) for the period | 9904 | €38,900 | €72,912 | +€34,012 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,900 | €72,912 | +€34,012 | +87.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.