CM CONSULTANTS: 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 CONSULTANTS
Largest movements
- Cash +€19,365
up €19,365 (+60.8%), from €31,828 to €51,193
mainly Other debts (+€63,483) and Trade debts (+€12,996)
- Receivables within one year +€9,589
up €9,589 (+43.0%), from €22,310 to €31,899
of which Trade receivables: +€10,963
- Tangible fixed assets -€982
down €982 (-12.7%), from €7,762 to €6,780
- Other debts +€63,483
new in 2025: €63,483
- Profit (loss) carried forward -€52,144
no longer reported in 2025 (was €52,144)
- Trade debts +€12,996
up €12,996 (+313%), from €4,153 to €17,149
- Tax, wage and social debts +€3,636
up €3,636 (+101%), from €3,604 to €7,241
- Gross operating margin +€13,567
up €13,567 (+355%), from €3,825 to €17,392
- Taxes +€2,907
up €2,907 (+168%), from €1,729 to €4,636
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 | €61,901 | €89,873 | +€27,972 | +45.2% |
| Fixed assets | 21/28 | €7,762 | €6,780 | -€982 | -12.7% |
| Tangible fixed assets | 22/27 | €7,762 | €6,780 | -€982 | -12.7% |
| Land and buildings | 22 | €7,762 | €6,780 | -€982 | -12.7% |
| Current assets | 29/58 | €54,139 | €83,092 | +€28,954 | +53.5% |
| Amounts receivable within one year | 40/41 | €22,310 | €31,899 | +€9,589 | +43.0% |
| Trade receivables | 40 | €17,396 | €28,359 | +€10,963 | +63.0% |
| Other amounts receivable | 41 | €4,915 | €3,540 | -€1,374 | -28.0% |
| Cash at bank and in hand | 54/58 | €31,828 | €51,193 | +€19,365 | +60.8% |
| Total equity and liabilities | 10/49 | €61,901 | €89,873 | +€27,972 | +45.2% |
| Equity | 10/15 | €54,144 | €2,000 | -€52,144 | -96.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,144 | - | -€52,144 | |
| Amounts payable | 17/49 | €7,757 | €87,873 | +€80,115 | +1,033% |
| Amounts payable within one year | 42/48 | €7,757 | €87,873 | +€80,115 | +1,033% |
| Trade debts | 44 | €4,153 | €17,149 | +€12,996 | +313% |
| Suppliers | 440/4 | €4,153 | €17,149 | +€12,996 | +313% |
| Taxes, remuneration and social security | 45 | €3,604 | €7,241 | +€3,636 | +101% |
| Taxes | 450/3 | €3,604 | €7,241 | +€3,636 | +101% |
| Other amounts payable | 47/48 | - | €63,483 | +€63,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,042 | €982 | -€60 | -5.8% |
| Other operating charges | 640/8 | €480 | €400 | -€81 | -16.8% |
| Gross operating margin | 9900 | €3,825 | €17,392 | +€13,567 | +355% |
| Operating profit (loss) | 9901 | €2,303 | €16,010 | +€13,707 | +595% |
| Financial income | 75/76B | - | €89 | +€89 | |
| Recurring financial income | 75 | - | €89 | +€89 | |
| Financial charges | 65/66B | €122 | €123 | +€1 | +0.5% |
| Recurring financial charges | 65 | €122 | €123 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €2,181 | €15,976 | +€13,795 | +633% |
| Income taxes | 67/77 | €1,729 | €4,636 | +€2,907 | +168% |
| Profit (loss) for the period | 9904 | €452 | €11,340 | +€10,888 | +2,411% |
| Profit (loss) for the period to be appropriated | 9905 | €452 | €11,340 | +€10,888 | +2,411% |
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 27 October 2026 via checked.be.