CLM Consulting: 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.
CLM Consulting
Largest movements
- Receivables within one year +€4,400
up €4,400 (+41.9%), from €10,510 to €14,910
of which Trade receivables: +€3,248
- Tangible fixed assets -€1,296
down €1,296 (-9.8%), from €13,269 to €11,973
of which Plant, machinery and equipment: -€846
- Deferred charges and accrued income +€780
up €780 (+45.4%), from €1,719 to €2,499
- Cash +€555
up €555 (+3.8%), from €14,480 to €15,035
mainly Tax, wage and social debts (+€3,183) and Depreciation (+€2,598)
- Tax, wage and social debts +€3,183
up €3,183 (+33.8%), from €9,414 to €12,597
- Profit (loss) carried forward +€1,893
up €1,893 (+8.1%), from €23,445 to €25,338
- Trade debts -€637
down €637 (-30.1%), from €2,119 to €1,482
- Gross operating margin -€12,536
down €12,536 (-59.4%), from €21,106 to €8,570
- Taxes -€2,572
down €2,572 (-56.3%), from €4,572 to €2,000
- Depreciation +€1,021
up €1,021 (+64.7%), from €1,577 to €2,598
- Financial charges -€585
down €585 (-25.0%), from €2,337 to €1,752
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 | €39,978 | €44,417 | +€4,439 | +11.1% |
| Fixed assets | 21/28 | €13,269 | €11,973 | -€1,296 | -9.8% |
| Tangible fixed assets | 22/27 | €13,269 | €11,973 | -€1,296 | -9.8% |
| Land and buildings | 22 | €4,211 | €3,725 | -€486 | -11.5% |
| Plant, machinery and equipment | 23 | €4,188 | €3,342 | -€846 | -20.2% |
| Furniture and vehicles | 24 | €4,870 | €4,906 | +€36 | +0.7% |
| Current assets | 29/58 | €26,709 | €32,444 | +€5,735 | +21.5% |
| Amounts receivable within one year | 40/41 | €10,510 | €14,910 | +€4,400 | +41.9% |
| Trade receivables | 40 | €9,330 | €12,578 | +€3,248 | +34.8% |
| Other amounts receivable | 41 | €1,180 | €2,332 | +€1,152 | +97.6% |
| Cash at bank and in hand | 54/58 | €14,480 | €15,035 | +€555 | +3.8% |
| Deferred charges and accrued income | 490/1 | €1,719 | €2,499 | +€780 | +45.4% |
| Total equity and liabilities | 10/49 | €39,978 | €44,417 | +€4,439 | +11.1% |
| Equity | 10/15 | €28,445 | €30,338 | +€1,893 | +6.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,445 | €25,338 | +€1,893 | +8.1% |
| Amounts payable | 17/49 | €11,533 | €14,079 | +€2,546 | +22.1% |
| Amounts payable within one year | 42/48 | €11,533 | €14,079 | +€2,546 | +22.1% |
| Trade debts | 44 | €2,119 | €1,482 | -€637 | -30.1% |
| Suppliers | 440/4 | €2,119 | €1,482 | -€637 | -30.1% |
| Taxes, remuneration and social security | 45 | €9,414 | €12,597 | +€3,183 | +33.8% |
| Taxes | 450/3 | €9,414 | €12,597 | +€3,183 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,577 | €2,598 | +€1,021 | +64.7% |
| Other operating charges | 640/8 | €325 | €328 | +€3 | +0.9% |
| Gross operating margin | 9900 | €21,106 | €8,570 | -€12,536 | -59.4% |
| Operating profit (loss) | 9901 | €19,204 | €5,644 | -€13,560 | -70.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,337 | €1,752 | -€585 | -25.0% |
| Recurring financial charges | 65 | €2,337 | €1,752 | -€585 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €16,867 | €3,893 | -€12,974 | -76.9% |
| Income taxes | 67/77 | €4,572 | €2,000 | -€2,572 | -56.3% |
| Profit (loss) for the period | 9904 | €12,295 | €1,893 | -€10,402 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,295 | €1,893 | -€10,402 | -84.6% |
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 14 October 2026 via checked.be.