CML CONSEILS: 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.
CML CONSEILS
Largest movements
- Cash -€74,699
down €74,699 (-68.5%), from €109,039 to €34,341
mainly Contributions, distributions and other (-€224,869) and Receivables within one year (-€45,311)
- Receivables within one year +€45,311
up €45,311 (+118%), from €38,307 to €83,617
of which Other amounts receivable: +€44,963
- Deferred charges and accrued income +€17,103
up €17,103 (+3,304%), from €518 to €17,621
- Tangible fixed assets -€5,036
down €5,036 (-18.0%), from €28,013 to €22,976
- Other debts +€105,700
up €105,700, from €0 to €105,700
- Reserves -€100,516
down €100,516 (-50.9%), from €197,306 to €96,790
- Debts after one year -€16,323
down €16,323 (-100%), from €16,323 to €0
- Current portion of long-term debt -€7,917
down €7,917 (-32.7%), from €24,240 to €16,323
- Trade debts +€6,480
up €6,480 (+163%), from €3,973 to €10,453
- Gross operating margin +€34,320
up €34,320 (+32.9%), from €104,353 to €138,673
- Taxes +€9,528
up €9,528 (+39.4%), from €24,170 to €33,698
- Depreciation +€4,412
up €4,412 (+249%), from €1,774 to €6,186
- Financial income +€3,185
up €3,185 (+12.9%), from €24,732 to €27,917
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 | €274,164 | €255,906 | -€18,258 | -6.7% |
| Fixed assets | 21/28 | €126,301 | €120,327 | -€5,974 | -4.7% |
| Tangible fixed assets | 22/27 | €28,013 | €22,976 | -€5,036 | -18.0% |
| Furniture and vehicles | 24 | €28,013 | €22,976 | -€5,036 | -18.0% |
| Financial fixed assets | 28 | €98,288 | €97,351 | -€938 | -1.0% |
| Current assets | 29/58 | €147,864 | €135,579 | -€12,285 | -8.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €38,307 | €83,617 | +€45,311 | +118% |
| Trade receivables | 40 | - | €348 | +€348 | |
| Other amounts receivable | 41 | €38,307 | €83,269 | +€44,963 | +117% |
| Cash at bank and in hand | 54/58 | €109,039 | €34,341 | -€74,699 | -68.5% |
| Deferred charges and accrued income | 490/1 | €518 | €17,621 | +€17,103 | +3,304% |
| Total equity and liabilities | 10/49 | €274,164 | €255,906 | -€18,258 | -6.7% |
| Equity | 10/15 | €200,306 | €99,790 | -€100,516 | -50.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €197,306 | €96,790 | -€100,516 | -50.9% |
| Distributable reserves | 133 | €197,306 | €96,790 | -€100,516 | -50.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €73,858 | €156,115 | +€82,257 | +111% |
| Amounts payable after more than one year | 17 | €16,323 | €0 | -€16,323 | -100% |
| Financial debts | 170/4 | €16,323 | €0 | -€16,323 | -100% |
| Amounts payable within one year | 42/48 | €57,535 | €156,115 | +€98,581 | +171% |
| Current portion of amounts payable after more than one year | 42 | €24,240 | €16,323 | -€7,917 | -32.7% |
| Trade debts | 44 | €3,973 | €10,453 | +€6,480 | +163% |
| Suppliers | 440/4 | €3,973 | €10,453 | +€6,480 | +163% |
| Taxes, remuneration and social security | 45 | €29,321 | €23,639 | -€5,682 | -19.4% |
| Taxes | 450/3 | €29,321 | €23,639 | -€5,682 | -19.4% |
| Other amounts payable | 47/48 | €0 | €105,700 | +€105,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,774 | €6,186 | +€4,412 | +249% |
| Other operating charges | 640/8 | €299 | €237 | -€63 | -20.9% |
| Gross operating margin | 9900 | €104,353 | €138,673 | +€34,320 | +32.9% |
| Operating profit (loss) | 9901 | €102,279 | €132,250 | +€29,971 | +29.3% |
| Financial income | 75/76B | €24,732 | €27,917 | +€3,185 | +12.9% |
| Recurring financial income | 75 | €24,732 | €27,917 | +€3,185 | +12.9% |
| Financial charges | 65/66B | €2,326 | €2,115 | -€211 | -9.1% |
| Recurring financial charges | 65 | €2,326 | €2,115 | -€211 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €124,685 | €158,051 | +€33,366 | +26.8% |
| Income taxes | 67/77 | €24,170 | €33,698 | +€9,528 | +39.4% |
| Profit (loss) for the period | 9904 | €100,516 | €124,353 | +€23,838 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €100,516 | €124,353 | +€23,838 | +23.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.