CM CONSULTING & MANAGEMENT: what changed
What changed
CM CONSULTING & MANAGEMENT
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€117
2022 · €1,077-€960
Equity
€183,214
2022 · €183,097+€117
Cash
€923,861
2022 · €796,494+€127,367
Balance sheet total
€978,287
2022 · €837,059+€141,228
Largest movements
Assets
- Cash +€127,367
up €127,367 (+16.0%), from €796,494 to €923,861
mainly Trade debts (+€122,631) and Other debts (+€32,300)
- Receivables within one year +€14,093
up €14,093 (+35.4%), from €39,762 to €53,855
Equity and liabilities
- Trade debts +€122,631
up €122,631 (+20.7%), from €593,677 to €716,308
- Other debts +€32,300
up €32,300 (+71.7%), from €45,068 to €77,368
- Tax, wage and social debts -€13,820
down €13,820 (-90.8%), from €15,217 to €1,397
Income statement
- Taxes +€834
new in 2023: €834
- Gross operating margin -€209
down €209 (-10.0%), from €2,084 to €1,875
- Other operating charges -€89
down €89 (-13.3%), from €667 to €578
Change in the result, 2022 to 2023
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 2022
€1,077
Gross operating margin
-€209
Other operating charges
+€89
Financial income
+€5
Financial charges
-€11
Taxes
-€834
Result 2023
€117
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€127,367
Investment
€0
Financing
€0
Cash 2022
€796,494
From operations (derived)
+€127,367
Net result for the year
+€117
Depreciation
+€232
Receivables within one year
-€14,093
Trade debts
+€122,631
Tax, wage and social debts
-€13,820
Other debts
+€32,300
Cash 2023
€923,861
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €837,059 | €978,287 | +€141,228 | +16.9% |
| Fixed assets | 21/28 | €803 | €571 | -€232 | -28.9% |
| Tangible fixed assets | 22/27 | €803 | €571 | -€232 | -28.9% |
| Plant, machinery and equipment | 23 | €427 | €320 | -€107 | -25.1% |
| Furniture and vehicles | 24 | €376 | €251 | -€125 | -33.2% |
| Current assets | 29/58 | €836,256 | €977,716 | +€141,460 | +16.9% |
| Amounts receivable within one year | 40/41 | €39,762 | €53,855 | +€14,093 | +35.4% |
| Trade receivables | 40 | €39,762 | €53,855 | +€14,093 | +35.4% |
| Cash at bank and in hand | 54/58 | €796,494 | €923,861 | +€127,367 | +16.0% |
| Total equity and liabilities | 10/49 | €837,059 | €978,287 | +€141,228 | +16.9% |
| Equity | 10/15 | €183,097 | €183,214 | +€117 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €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% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,837 | €168,954 | +€117 | +0.1% |
| Amounts payable | 17/49 | €653,962 | €795,073 | +€141,111 | +21.6% |
| Amounts payable within one year | 42/48 | €653,962 | €795,073 | +€141,111 | +21.6% |
| Trade debts | 44 | €593,677 | €716,308 | +€122,631 | +20.7% |
| Suppliers | 440/4 | €593,677 | €716,308 | +€122,631 | +20.7% |
| Taxes, remuneration and social security | 45 | €15,217 | €1,397 | -€13,820 | -90.8% |
| Taxes | 450/3 | €15,217 | €1,397 | -€13,820 | -90.8% |
| Other amounts payable | 47/48 | €45,068 | €77,368 | +€32,300 | +71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €232 | = | 0.0% |
| Other operating charges | 640/8 | €667 | €578 | -€89 | -13.3% |
| Gross operating margin | 9900 | €2,084 | €1,875 | -€209 | -10.0% |
| Operating profit (loss) | 9901 | €1,185 | €1,065 | -€120 | -10.1% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €108 | €119 | +€11 | +10.2% |
| Recurring financial charges | 65 | €108 | €119 | +€11 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €1,077 | €951 | -€126 | -11.7% |
| Income taxes | 67/77 | - | €834 | +€834 | |
| Profit (loss) for the period | 9904 | €1,077 | €117 | -€960 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,077 | €117 | -€960 | -89.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.