CME-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.
CME-Consult
Largest movements
- Cash -€15,247
down €15,247 (-37.7%), from €40,472 to €25,225
mainly Contributions, distributions and other (-€40,000) and Tax, wage and social debts (-€7,118)
- Tangible fixed assets -€5,510
down €5,510 (-16.8%), from €32,866 to €27,356
of which Other tangible fixed assets: -€4,297
- Receivables within one year -€4,738
down €4,738 (-24.6%), from €19,291 to €14,552
of which Other amounts receivable: -€4,934
- Reserves -€39,762
down €39,762 (-65.6%), from €60,647 to €20,886
- Other debts +€21,455
up €21,455 (+145%), from €14,750 to €36,205
- Tax, wage and social debts -€7,118
down €7,118 (-58.5%), from €12,161 to €5,043
- Gross operating margin -€27,831
down €27,831 (-71.9%), from €38,726 to €10,895
- Taxes -€3,884
down €3,884 (-78.9%), from €4,921 to €1,037
- Financial charges +€2,754
up €2,754 (+368%), from €747 to €3,501
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 | €92,629 | €67,134 | -€25,495 | -27.5% |
| Fixed assets | 21/28 | €32,866 | €27,356 | -€5,510 | -16.8% |
| Tangible fixed assets | 22/27 | €32,866 | €27,356 | -€5,510 | -16.8% |
| Furniture and vehicles | 24 | €3,277 | €2,065 | -€1,213 | -37.0% |
| Other tangible fixed assets | 26 | €29,589 | €25,292 | -€4,297 | -14.5% |
| Current assets | 29/58 | €59,763 | €39,778 | -€19,985 | -33.4% |
| Amounts receivable within one year | 40/41 | €19,291 | €14,552 | -€4,738 | -24.6% |
| Trade receivables | 40 | €9,357 | €9,552 | +€195 | +2.1% |
| Other amounts receivable | 41 | €9,934 | €5,000 | -€4,934 | -49.7% |
| Cash at bank and in hand | 54/58 | €40,472 | €25,225 | -€15,247 | -37.7% |
| Total equity and liabilities | 10/49 | €92,629 | €67,134 | -€25,495 | -27.5% |
| Equity | 10/15 | €65,647 | €25,886 | -€39,762 | -60.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,647 | €20,886 | -€39,762 | -65.6% |
| Distributable reserves | 133 | €60,647 | €20,886 | -€39,762 | -65.6% |
| Amounts payable | 17/49 | €26,982 | €41,248 | +€14,266 | +52.9% |
| Amounts payable within one year | 42/48 | €26,982 | €41,248 | +€14,266 | +52.9% |
| Trade debts | 44 | €71 | - | -€71 | |
| Suppliers | 440/4 | €71 | - | -€71 | |
| Taxes, remuneration and social security | 45 | €12,161 | €5,043 | -€7,118 | -58.5% |
| Taxes | 450/3 | €12,161 | €5,043 | -€7,118 | -58.5% |
| Other amounts payable | 47/48 | €14,750 | €36,205 | +€21,455 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,183 | €5,510 | +€327 | +6.3% |
| Other operating charges | 640/8 | €654 | €609 | -€45 | -6.9% |
| Gross operating margin | 9900 | €38,726 | €10,895 | -€27,831 | -71.9% |
| Operating profit (loss) | 9901 | €32,889 | €4,777 | -€28,112 | -85.5% |
| Financial charges | 65/66B | €747 | €3,501 | +€2,754 | +368% |
| Recurring financial charges | 65 | €747 | €3,501 | +€2,754 | +368% |
| Profit (loss) for the period before taxes | 9903 | €32,142 | €1,275 | -€30,866 | -96.0% |
| Income taxes | 67/77 | €4,921 | €1,037 | -€3,884 | -78.9% |
| Profit (loss) for the period | 9904 | €27,221 | €238 | -€26,983 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,221 | €238 | -€26,983 | -99.1% |
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 13 October 2026 via checked.be.