CIRRUS MANAGEMENT SERVICES: what changed
What changed
CIRRUS MANAGEMENT SERVICES
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€75,741
2024 · €71,362+€4,379
Equity
€253,821
2024 · €178,080+€75,741
Cash
€96,937
2024 · €113,792-€16,855
Balance sheet total
€271,948
2024 · €218,580+€53,367
Largest movements
Assets
- Receivables after one year +€74,801
up €74,801 (+97.5%), from €76,737 to €151,538
- Cash -€16,855
down €16,855 (-14.8%), from €113,792 to €96,937
mainly Receivables after one year (-€74,801) and Trade debts (-€17,513)
Equity and liabilities
- Reserves +€75,741
up €75,741 (+44.1%), from €171,880 to €247,621
- Trade debts -€17,513
down €17,513 (-99.2%), from €17,655 to €142
- Tax, wage and social debts -€4,023
down €4,023 (-18.9%), from €21,298 to €17,274
Income statement
- Financial income +€9,788
up €9,788 (+6,732%), from €145 to €9,933
- Taxes +€2,930
up €2,930 (+10.4%), from €28,158 to €31,088
- Gross operating margin -€1,971
down €1,971 (-2.0%), from €100,901 to €98,930
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.
Result 2024
€71,362
Gross operating margin
-€1,971
Depreciation
-€309
Other operating charges
-€148
Financial income
+€9,788
Financial charges
-€51
Taxes
-€2,930
Result 2025
€75,741
raises the resultlowers the result
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.
From operations
-€16,018
Investment
€0
Financing
-€837
Cash 2024
€113,792
From operations (derived)
-€16,018
Net result for the year
+€75,741
Depreciation
+€1,105
Receivables after one year
-€74,801
Receivables within one year
+€1,168
Deferred charges and accrued income
+€2,305
Trade debts
-€17,513
Tax, wage and social debts
-€4,023
Financing
-€837
Short-term financial debts
-€837
Cash 2025
€96,937
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,580 | €271,948 | +€53,367 | +24.4% |
| Fixed assets | 21/28 | €2,828 | €1,723 | -€1,105 | -39.1% |
| Intangible fixed assets | 21 | €1,385 | €847 | -€538 | -38.8% |
| Tangible fixed assets | 22/27 | €1,444 | €876 | -€567 | -39.3% |
| Plant, machinery and equipment | 23 | €1,444 | €876 | -€567 | -39.3% |
| Current assets | 29/58 | €215,752 | €270,224 | +€54,472 | +25.2% |
| Amounts receivable after more than one year | 29 | €76,737 | €151,538 | +€74,801 | +97.5% |
| Other amounts receivable | 291 | €76,737 | €151,538 | +€74,801 | +97.5% |
| Amounts receivable within one year | 40/41 | €21,896 | €20,727 | -€1,168 | -5.3% |
| Trade receivables | 40 | €20,150 | €19,258 | -€892 | -4.4% |
| Other amounts receivable | 41 | €1,746 | €1,469 | -€277 | -15.9% |
| Cash at bank and in hand | 54/58 | €113,792 | €96,937 | -€16,855 | -14.8% |
| Deferred charges and accrued income | 490/1 | €3,328 | €1,023 | -€2,305 | -69.3% |
| Total equity and liabilities | 10/49 | €218,580 | €271,948 | +€53,367 | +24.4% |
| Equity | 10/15 | €178,080 | €253,821 | +€75,741 | +42.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €171,880 | €247,621 | +€75,741 | +44.1% |
| Distributable reserves | 133 | €171,880 | €247,621 | +€75,741 | +44.1% |
| Amounts payable | 17/49 | €40,500 | €18,127 | -€22,374 | -55.2% |
| Amounts payable within one year | 42/48 | €40,500 | €18,127 | -€22,374 | -55.2% |
| Financial debts | 43 | €1,548 | €711 | -€837 | -54.1% |
| Credit institutions | 430/8 | €1,548 | €711 | -€837 | -54.1% |
| Trade debts | 44 | €17,655 | €142 | -€17,513 | -99.2% |
| Suppliers | 440/4 | €17,655 | €142 | -€17,513 | -99.2% |
| Taxes, remuneration and social security | 45 | €21,298 | €17,274 | -€4,023 | -18.9% |
| Taxes | 450/3 | €21,298 | €17,274 | -€4,023 | -18.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €796 | €1,105 | +€309 | +38.9% |
| Other operating charges | 640/8 | €619 | €766 | +€148 | +23.9% |
| Gross operating margin | 9900 | €100,901 | €98,930 | -€1,971 | -2.0% |
| Operating profit (loss) | 9901 | €99,487 | €97,059 | -€2,428 | -2.4% |
| Financial income | 75/76B | €145 | €9,933 | +€9,788 | +6,732% |
| Recurring financial income | 75 | €145 | €9,933 | +€9,788 | +6,732% |
| Financial charges | 65/66B | €112 | €163 | +€51 | +45.4% |
| Recurring financial charges | 65 | €112 | €163 | +€51 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €99,520 | €106,829 | +€7,309 | +7.3% |
| Income taxes | 67/77 | €28,158 | €31,088 | +€2,930 | +10.4% |
| Profit (loss) for the period | 9904 | €71,362 | €75,741 | +€4,379 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,362 | €75,741 | +€4,379 | +6.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.