CMJ 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.
CMJ CONSULTING
Largest movements
- Cash +€189,335
up €189,335 (+254%), from €74,465 to €263,799
mainly Net result for the year (+€189,398) and Current investments (+€120,000)
- Current investments -€120,000
down €120,000 (-42.9%), from €280,000 to €160,000
- Tangible fixed assets -€35,933
down €35,933 (-9.4%), from €383,090 to €347,157
of which Furniture and vehicles: -€23,753
- Receivables within one year +€30,233
up €30,233 (+15.4%), from €196,803 to €227,035
of which Trade receivables: +€32,980
- Reserves +€111,450
up €111,450 (+14.3%), from €779,138 to €890,588
- Tax, wage and social debts -€31,935
down €31,935 (-43.4%), from €73,643 to €41,707
of which Taxes: -€35,833
- Debts after one year -€12,095
down €12,095 (-21.3%), from €56,850 to €44,754
- Gross operating margin -€13,427
down €13,427 (-4.0%), from €335,775 to €322,348
- Financial income +€8,030
up €8,030 (+15,903%), from €50 to €8,080
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 | €937,910 | €1,000,782 | +€62,872 | +6.7% |
| Fixed assets | 21/28 | €383,090 | €347,157 | -€35,933 | -9.4% |
| Tangible fixed assets | 22/27 | €383,090 | €347,157 | -€35,933 | -9.4% |
| Land and buildings | 22 | €170,910 | €177,287 | +€6,377 | +3.7% |
| Plant, machinery and equipment | 23 | €3,555 | €3,076 | -€479 | -13.5% |
| Furniture and vehicles | 24 | €63,355 | €39,602 | -€23,753 | -37.5% |
| Leasing and similar rights | 25 | €145,270 | €127,192 | -€18,078 | -12.4% |
| Current assets | 29/58 | €554,820 | €653,624 | +€98,805 | +17.8% |
| Amounts receivable within one year | 40/41 | €196,803 | €227,035 | +€30,233 | +15.4% |
| Trade receivables | 40 | €163,864 | €196,844 | +€32,980 | +20.1% |
| Other amounts receivable | 41 | €32,939 | €30,192 | -€2,747 | -8.3% |
| Current investments | 50/53 | €280,000 | €160,000 | -€120,000 | -42.9% |
| Cash at bank and in hand | 54/58 | €74,465 | €263,799 | +€189,335 | +254% |
| Deferred charges and accrued income | 490/1 | €3,552 | €2,790 | -€763 | -21.5% |
| Total equity and liabilities | 10/49 | €937,910 | €1,000,782 | +€62,872 | +6.7% |
| Equity | 10/15 | €785,338 | €896,788 | +€111,450 | +14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €779,138 | €890,588 | +€111,450 | +14.3% |
| Distributable reserves | 133 | €779,138 | €890,588 | +€111,450 | +14.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €152,572 | €103,994 | -€48,578 | -31.8% |
| Amounts payable after more than one year | 17 | €56,850 | €44,754 | -€12,095 | -21.3% |
| Financial debts | 170/4 | €56,850 | €44,754 | -€12,095 | -21.3% |
| Amounts payable within one year | 42/48 | €95,723 | €59,206 | -€36,517 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €11,885 | €12,095 | +€211 | +1.8% |
| Trade debts | 44 | €5,895 | €5,071 | -€824 | -14.0% |
| Suppliers | 440/4 | €5,895 | €5,071 | -€824 | -14.0% |
| Taxes, remuneration and social security | 45 | €73,643 | €41,707 | -€31,935 | -43.4% |
| Taxes | 450/3 | €73,643 | €37,810 | -€35,833 | -48.7% |
| Remuneration and social security | 454/9 | - | €3,897 | +€3,897 | |
| Other amounts payable | 47/48 | €4,300 | €332 | -€3,969 | -92.3% |
| Accrued charges and deferred income | 492/3 | €0 | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,288 | €54,051 | -€236 | -0.4% |
| Other operating charges | 640/8 | €1,450 | €1,494 | +€44 | +3.0% |
| Gross operating margin | 9900 | €335,775 | €322,348 | -€13,427 | -4.0% |
| Operating profit (loss) | 9901 | €280,038 | €266,803 | -€13,234 | -4.7% |
| Financial income | 75/76B | €50 | €8,080 | +€8,030 | +15,903% |
| Recurring financial income | 75 | €50 | €8,080 | +€8,030 | +15,903% |
| Financial charges | 65/66B | €1,683 | €1,691 | +€7 | +0.4% |
| Recurring financial charges | 65 | €1,683 | €1,691 | +€7 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €278,405 | €273,193 | -€5,212 | -1.9% |
| Income taxes | 67/77 | €86,405 | €83,795 | -€2,610 | -3.0% |
| Profit (loss) for the period | 9904 | €192,000 | €189,398 | -€2,602 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €192,000 | €189,398 | -€2,602 | -1.4% |
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 23 October 2026 via checked.be.