CMA Consult: what changed
Two fiscal 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.
CMA Consult
Largest movements
- Receivables within one year +€17,470
up €17,470 (+33.7%), from €51,828 to €69,298
of which Other amounts receivable: +€14,886
- Cash +€12,911
up €12,911 (+71.3%), from €18,117 to €31,028
mainly Net result for the year (+€32,820) and Tax, wage and social debts (+€9,377)
- Tangible fixed assets -€1,713
down €1,713 (-67.7%), from €2,530 to €817
of which Furniture and vehicles: -€1,100
- Reserves +€32,820
up €32,820 (+113.3%), from €28,956 to €61,776
- Accrued charges and deferred income -€15,462
down €15,462 (-78.0%), from €19,834 to €4,372
- Tax, wage and social debts +€9,377
up €9,377 (+43.7%), from €21,458 to €30,835
of which Taxes: +€9,369
- Trade debts +€1,934
up €1,934 (+855.7%), from €226 to €2,160
- Gross operating margin +€29,843
up €29,843 (+90.5%), from €32,971 to €62,814
- Taxes +€23,770
new in 2025: €23,770
- Other operating charges -€22,418
down €22,418 (-97.2%), from €23,067 to €649
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.
Cash bridge derived
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 | €72,474 | €101,143 | +€28,669 | +39.6% |
| Fixed assets | 21/28 | €2,530 | €817 | -€1,713 | -67.7% |
| Tangible fixed assets | 22/27 | €2,530 | €817 | -€1,713 | -67.7% |
| Plant, machinery and equipment | 23 | €1,430 | €817 | -€612 | -42.8% |
| Furniture and vehicles | 24 | €1,100 | €0 | -€1,100 | -100.0% |
| Current assets | 29/58 | €69,944 | €100,325 | +€30,381 | +43.4% |
| Amounts receivable within one year | 40/41 | €51,828 | €69,298 | +€17,470 | +33.7% |
| Trade receivables | 40 | - | €2,584 | +€2,584 | |
| Other amounts receivable | 41 | €51,828 | €66,714 | +€14,886 | +28.7% |
| Cash at bank and in hand | 54/58 | €18,117 | €31,028 | +€12,911 | +71.3% |
| Total equity and liabilities | 10/49 | €72,474 | €101,143 | +€28,669 | +39.6% |
| Equity | 10/15 | €30,956 | €63,776 | +€32,820 | +106.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,956 | €61,776 | +€32,820 | +113.3% |
| Distributable reserves | 133 | €28,956 | €61,776 | +€32,820 | +113.3% |
| Amounts payable | 17/49 | €41,518 | €37,367 | -€4,151 | -10.0% |
| Amounts payable within one year | 42/48 | €21,684 | €32,995 | +€11,311 | +52.2% |
| Trade debts | 44 | €226 | €2,160 | +€1,934 | +855.7% |
| Suppliers | 440/4 | €226 | €2,160 | +€1,934 | +855.7% |
| Taxes, remuneration and social security | 45 | €21,458 | €30,835 | +€9,377 | +43.7% |
| Taxes | 450/3 | €17,341 | €26,710 | +€9,369 | +54.0% |
| Remuneration and social security | 454/9 | €4,118 | €4,125 | +€8 | +0.2% |
| Accrued charges and deferred income | 492/3 | €19,834 | €4,372 | -€15,462 | -78.0% |
| Remuneration, social security and pensions | 62 | - | €320 | +€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,712 | €1,713 | +€0 | 0.0% |
| Other operating charges | 640/8 | €23,067 | €649 | -€22,418 | -97.2% |
| Gross operating margin | 9900 | €32,971 | €62,814 | +€29,843 | +90.5% |
| Operating profit (loss) | 9901 | €8,191 | €60,132 | +€51,941 | +634.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €3,433 | €3,545 | +€111 | +3.2% |
| Recurring financial charges | 65 | €3,433 | €3,545 | +€111 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €4,758 | €56,590 | +€51,832 | +1089.4% |
| Income taxes | 67/77 | - | €23,770 | +€23,770 | |
| Profit (loss) for the period | 9904 | €4,758 | €32,820 | +€28,062 | +589.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,758 | €32,820 | +€28,062 | +589.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.