CM 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.
CM CONSULT
Largest movements
- Current investments -€7,050
down €7,050 (-99.9%), from €7,054 to €4
- Tax, wage and social debts -€19,495
down €19,495 (-87.8%), from €22,212 to €2,717
- Trade debts +€4,986
up €4,986 (+107%), from €4,670 to €9,656
- Profit (loss) carried forward +€4,678
up €4,678 (+6.2%), from €74,957 to €79,636
- Gross operating margin -€20,031
down €20,031 (-36.9%), from €54,310 to €34,278
- Financial income +€6,149
up €6,149 (+11,378%), from €54 to €6,203
- Taxes +€4,166
up €4,166 (+25,698%), from €16 to €4,182
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 | €127,487 | €118,857 | -€8,630 | -6.8% |
| Fixed assets | 21/28 | €2,825 | €1,938 | -€887 | -31.4% |
| Tangible fixed assets | 22/27 | €2,825 | €1,938 | -€887 | -31.4% |
| Furniture and vehicles | 24 | €2,825 | €1,938 | -€887 | -31.4% |
| Current assets | 29/58 | €124,662 | €116,920 | -€7,742 | -6.2% |
| Amounts receivable within one year | 40/41 | €117,608 | €116,904 | -€704 | -0.6% |
| Trade receivables | 40 | €11,488 | €6,917 | -€4,571 | -39.8% |
| Other amounts receivable | 41 | €106,120 | €109,987 | +€3,867 | +3.6% |
| Current investments | 50/53 | €7,054 | €4 | -€7,050 | -99.9% |
| Cash at bank and in hand | 54/58 | - | €12 | +€12 | |
| Total equity and liabilities | 10/49 | €127,487 | €118,857 | -€8,630 | -6.8% |
| Equity | 10/15 | €83,017 | €87,696 | +€4,678 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,957 | €79,636 | +€4,678 | +6.2% |
| Amounts payable | 17/49 | €44,470 | €31,162 | -€13,308 | -29.9% |
| Amounts payable within one year | 42/48 | €44,470 | €31,162 | -€13,308 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €17,259 | €17,500 | +€241 | +1.4% |
| Financial debts | 43 | €329 | €1,290 | +€960 | +292% |
| Credit institutions | 430/8 | €329 | €1,290 | +€960 | +292% |
| Trade debts | 44 | €4,670 | €9,656 | +€4,986 | +107% |
| Suppliers | 440/4 | €4,670 | €9,656 | +€4,986 | +107% |
| Taxes, remuneration and social security | 45 | €22,212 | €2,717 | -€19,495 | -87.8% |
| Taxes | 450/3 | €22,212 | €2,717 | -€19,495 | -87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €610 | €887 | +€278 | +45.5% |
| Other operating charges | 640/8 | €1,065 | €1,376 | +€312 | +29.3% |
| Non-recurring operating charges | 66A | €315 | - | -€315 | |
| Gross operating margin | 9900 | €54,310 | €34,278 | -€20,031 | -36.9% |
| Operating profit (loss) | 9901 | €52,320 | €32,015 | -€20,305 | -38.8% |
| Financial income | 75/76B | €54 | €6,203 | +€6,149 | +11,378% |
| Recurring financial income | 75 | €54 | €6,203 | +€6,149 | +11,378% |
| Financial charges | 65/66B | €4,689 | €4,357 | -€331 | -7.1% |
| Recurring financial charges | 65 | €4,689 | €4,357 | -€331 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €47,686 | €33,860 | -€13,825 | -29.0% |
| Income taxes | 67/77 | €16 | €4,182 | +€4,166 | +25,698% |
| Profit (loss) for the period | 9904 | €47,669 | €29,678 | -€17,991 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,669 | €29,678 | -€17,991 | -37.7% |
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 18 October 2026 via checked.be.