CMI 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.
CMI CONSULT
Largest movements
- Cash -€551
down €551 (-11.6%), from €4,767 to €4,216
mainly Tax, wage and social debts (-€614)
- Tax, wage and social debts -€614
down €614 (-6.3%), from €9,692 to €9,078
of which Taxes: -€547
- Staff costs +€951
up €951 (+1.7%), from €55,293 to €56,244
- Gross operating margin +€812
up €812 (+1.5%), from €55,677 to €56,488
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 | €24,947 | €24,396 | -€551 | -2.2% |
| Fixed assets | 21/28 | €20,180 | €20,180 | = | 0.0% |
| Financial fixed assets | 28 | €20,180 | €20,180 | = | 0.0% |
| Current assets | 29/58 | €4,767 | €4,216 | -€551 | -11.6% |
| Cash at bank and in hand | 54/58 | €4,767 | €4,216 | -€551 | -11.6% |
| Total equity and liabilities | 10/49 | €24,947 | €24,396 | -€551 | -2.2% |
| Equity | 10/15 | €15,191 | €15,254 | +€63 | +0.4% |
| Contributions | 10/11 | €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% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,131 | €7,194 | +€63 | +0.9% |
| Amounts payable | 17/49 | €9,756 | €9,142 | -€614 | -6.3% |
| Amounts payable within one year | 42/48 | €9,756 | €9,142 | -€614 | -6.3% |
| Trade debts | 44 | €64 | €64 | = | 0.0% |
| Suppliers | 440/4 | €64 | €64 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,692 | €9,078 | -€614 | -6.3% |
| Taxes | 450/3 | €3,121 | €2,574 | -€547 | -17.5% |
| Remuneration and social security | 454/9 | €6,571 | €6,504 | -€67 | -1.0% |
| Remuneration, social security and pensions | 62 | €55,293 | €56,244 | +€951 | +1.7% |
| Gross operating margin | 9900 | €55,677 | €56,488 | +€812 | +1.5% |
| Operating profit (loss) | 9901 | €384 | €245 | -€139 | -36.3% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €324 | €185 | -€139 | -43.0% |
| Income taxes | 67/77 | €144 | €122 | -€22 | -15.3% |
| Profit (loss) for the period | 9904 | €181 | €63 | -€118 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €181 | €63 | -€118 | -65.1% |
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 14 October 2026 via checked.be.