CMBL 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.
CMBL Consulting
Largest movements
- Receivables after one year -€60,000
no longer reported in 2025 (was €60,000)
- Current investments +€49,000
up €49,000 (+44.3%), from €110,568 to €159,568
- Cash -€25,488
down €25,488 (-48.2%), from €52,854 to €27,366
mainly Other debts (-€49,047) and Current investments (-€49,000)
- Receivables within one year -€11,920
down €11,920 (-65.7%), from €18,150 to €6,230
of which Trade receivables: -€18,150
- Tangible fixed assets +€4,465
up €4,465 (+61.0%), from €7,324 to €11,789
of which Furniture and vehicles: +€5,077
- Other debts -€49,047
down €49,047 (-97.7%), from €50,190 to €1,144
- Reserves +€18,000
up €18,000 (+11.9%), from €151,860 to €169,860
- Tax, wage and social debts -€10,947
down €10,947 (-39.0%), from €28,055 to €17,108
of which Taxes: -€8,597
- Gross operating margin -€15,535
down €15,535 (-29.9%), from €51,977 to €36,442
- Other operating charges +€965
up €965 (+211%), from €457 to €1,423
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 | €251,362 | €208,841 | -€42,521 | -16.9% |
| Fixed assets | 21/28 | €7,324 | €11,789 | +€4,465 | +61.0% |
| Tangible fixed assets | 22/27 | €7,324 | €11,789 | +€4,465 | +61.0% |
| Furniture and vehicles | 24 | €2,369 | €7,446 | +€5,077 | +214% |
| Other tangible fixed assets | 26 | €4,956 | €4,344 | -€612 | -12.3% |
| Current assets | 29/58 | €244,038 | €197,052 | -€46,987 | -19.3% |
| Amounts receivable after more than one year | 29 | €60,000 | - | -€60,000 | |
| Trade receivables | 290 | €60,000 | - | -€60,000 | |
| Amounts receivable within one year | 40/41 | €18,150 | €6,230 | -€11,920 | -65.7% |
| Trade receivables | 40 | €18,150 | - | -€18,150 | |
| Other amounts receivable | 41 | - | €6,230 | +€6,230 | |
| Current investments | 50/53 | €110,568 | €159,568 | +€49,000 | +44.3% |
| Cash at bank and in hand | 54/58 | €52,854 | €27,366 | -€25,488 | -48.2% |
| Deferred charges and accrued income | 490/1 | €2,466 | €3,888 | +€1,422 | +57.7% |
| Total equity and liabilities | 10/49 | €251,362 | €208,841 | -€42,521 | -16.9% |
| Equity | 10/15 | €168,147 | €186,920 | +€18,772 | +11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €151,860 | €169,860 | +€18,000 | +11.9% |
| Distributable reserves | 133 | €151,860 | €169,860 | +€18,000 | +11.9% |
| Profit (loss) carried forward | 14 | €10,087 | €10,860 | +€772 | +7.7% |
| Amounts payable | 17/49 | €83,215 | €21,921 | -€61,294 | -73.7% |
| Amounts payable within one year | 42/48 | €83,215 | €21,921 | -€61,294 | -73.7% |
| Trade debts | 44 | €4,970 | €3,669 | -€1,300 | -26.2% |
| Suppliers | 440/4 | €4,970 | €3,669 | -€1,300 | -26.2% |
| Taxes, remuneration and social security | 45 | €28,055 | €17,108 | -€10,947 | -39.0% |
| Taxes | 450/3 | €25,705 | €17,108 | -€8,597 | -33.4% |
| Remuneration and social security | 454/9 | €2,350 | - | -€2,350 | |
| Other amounts payable | 47/48 | €50,190 | €1,144 | -€49,047 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,607 | €1,884 | +€277 | +17.3% |
| Other operating charges | 640/8 | €457 | €1,423 | +€965 | +211% |
| Gross operating margin | 9900 | €51,977 | €36,442 | -€15,535 | -29.9% |
| Operating profit (loss) | 9901 | €49,913 | €33,135 | -€16,778 | -33.6% |
| Financial income | 75/76B | €2,298 | €2,305 | +€6 | +0.3% |
| Recurring financial income | 75 | €2,298 | €2,305 | +€6 | +0.3% |
| Financial charges | 65/66B | €2,853 | €2,926 | +€73 | +2.6% |
| Recurring financial charges | 65 | €2,853 | €2,926 | +€73 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €49,359 | €32,514 | -€16,844 | -34.1% |
| Income taxes | 67/77 | €13,898 | €13,742 | -€156 | -1.1% |
| Profit (loss) for the period | 9904 | €35,460 | €18,772 | -€16,688 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,460 | €18,772 | -€16,688 | -47.1% |
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 24 October 2026 via checked.be.