CMG 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.
CMG consulting
Largest movements
- Tangible fixed assets +€42,069
new in 2025: €42,069
- Receivables within one year +€24,535
up €24,535 (+72.0%), from €34,099 to €58,634
of which Other amounts receivable: +€31,636
- Cash -€22,710
down €22,710 (-37.1%), from €61,239 to €38,530
mainly Investment in fixed assets (net) (-€42,862) and Receivables within one year (-€24,535)
- Debts after one year +€35,775
new in 2025: €35,775
- Profit (loss) carried forward +€27,102
up €27,102 (+55.8%), from €48,531 to €75,633
- Other debts -€21,365
no longer reported in 2025 (was €21,365)
- Current portion of long-term debt +€11,225
new in 2025: €11,225
- Tax, wage and social debts -€9,223
down €9,223 (-47.5%), from €19,424 to €10,201
- Gross operating margin -€22,791
down €22,791 (-39.9%), from €57,119 to €34,329
- Taxes -€5,581
down €5,581 (-44.3%), from €12,603 to €7,022
- Financial income +€857
new in 2025: €857
- Depreciation +€793
new in 2025: €793
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 | €95,339 | €139,233 | +€43,894 | +46.0% |
| Fixed assets | 21/28 | - | €42,069 | +€42,069 | |
| Tangible fixed assets | 22/27 | - | €42,069 | +€42,069 | |
| Furniture and vehicles | 24 | - | €42,069 | +€42,069 | |
| Current assets | 29/58 | €95,339 | €97,164 | +€1,825 | +1.9% |
| Amounts receivable within one year | 40/41 | €34,099 | €58,634 | +€24,535 | +72.0% |
| Trade receivables | 40 | €34,099 | €26,998 | -€7,101 | -20.8% |
| Other amounts receivable | 41 | - | €31,636 | +€31,636 | |
| Cash at bank and in hand | 54/58 | €61,239 | €38,530 | -€22,710 | -37.1% |
| Total equity and liabilities | 10/49 | €95,339 | €139,233 | +€43,894 | +46.0% |
| Equity | 10/15 | €50,531 | €77,633 | +€27,102 | +53.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,531 | €75,633 | +€27,102 | +55.8% |
| Amounts payable | 17/49 | €44,808 | €61,600 | +€16,792 | +37.5% |
| Amounts payable after more than one year | 17 | - | €35,775 | +€35,775 | |
| Financial debts | 170/4 | - | €35,775 | +€35,775 | |
| Amounts payable within one year | 42/48 | €44,808 | €25,825 | -€18,982 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | - | €11,225 | +€11,225 | |
| Trade debts | 44 | €4,019 | €4,399 | +€381 | +9.5% |
| Suppliers | 440/4 | €4,019 | €4,399 | +€381 | +9.5% |
| Taxes, remuneration and social security | 45 | €19,424 | €10,201 | -€9,223 | -47.5% |
| Taxes | 450/3 | €19,424 | €10,201 | -€9,223 | -47.5% |
| Other amounts payable | 47/48 | €21,365 | - | -€21,365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €793 | +€793 | |
| Gross operating margin | 9900 | €57,119 | €34,329 | -€22,791 | -39.9% |
| Operating profit (loss) | 9901 | €57,119 | €33,536 | -€23,584 | -41.3% |
| Financial income | 75/76B | - | €857 | +€857 | |
| Recurring financial income | 75 | - | €857 | +€857 | |
| Financial charges | 65/66B | €77 | €269 | +€192 | +250.6% |
| Recurring financial charges | 65 | €77 | €269 | +€192 | +250.6% |
| Profit (loss) for the period before taxes | 9903 | €57,043 | €34,124 | -€22,919 | -40.2% |
| Income taxes | 67/77 | €12,603 | €7,022 | -€5,581 | -44.3% |
| Profit (loss) for the period | 9904 | €44,440 | €27,102 | -€17,338 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,440 | €27,102 | -€17,338 | -39.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.