CMNE Consulting: what changed
CMNE Consulting
Largest movements
- Cash -€16,875
down €16,875 (-15.9%), from €105,945 to €89,070
mainly Contributions, distributions and other (-€75,000) and Other debts (-€23,781)
- Receivables within one year -€15,238
down €15,238 (-34.2%), from €44,618 to €29,379
of which Other amounts receivable: -€8,789
- Tangible fixed assets +€10,926
up €10,926 (+33.6%), from €32,472 to €43,398
of which Furniture and vehicles: +€9,967
- Other debts -€23,781
down €23,781 (-23.8%), from €100,000 to €76,219
- Profit (loss) carried forward +€5,553
up €5,553 (+12.8%), from €43,415 to €48,969
- Tax, wage and social debts -€2,838
down €2,838 (-38.1%), from €7,446 to €4,608
- Gross operating margin -€35,323
down €35,323 (-26.1%), from €135,434 to €100,111
- Taxes -€2,949
down €2,949 (-35.1%), from €8,394 to €5,445
- Depreciation +€1,523
up €1,523 (+18.2%), from €8,355 to €9,878
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,785 | €169,591 | -€21,194 | -11.1% |
| Fixed assets | 21/28 | €32,472 | €43,398 | +€10,926 | +33.6% |
| Tangible fixed assets | 22/27 | €32,472 | €43,398 | +€10,926 | +33.6% |
| Land and buildings | 22 | €11,537 | €11,047 | -€490 | -4.2% |
| Furniture and vehicles | 24 | €5,325 | €15,292 | +€9,967 | +187% |
| Other tangible fixed assets | 26 | €15,609 | €17,059 | +€1,449 | +9.3% |
| Current assets | 29/58 | €158,313 | €126,194 | -€32,120 | -20.3% |
| Amounts receivable within one year | 40/41 | €44,618 | €29,379 | -€15,238 | -34.2% |
| Trade receivables | 40 | €13,104 | €6,655 | -€6,449 | -49.2% |
| Other amounts receivable | 41 | €31,514 | €22,724 | -€8,789 | -27.9% |
| Cash at bank and in hand | 54/58 | €105,945 | €89,070 | -€16,875 | -15.9% |
| Deferred charges and accrued income | 490/1 | €7,750 | €7,744 | -€6 | -0.1% |
| Total equity and liabilities | 10/49 | €190,785 | €169,591 | -€21,194 | -11.1% |
| Equity | 10/15 | €82,625 | €88,179 | +€5,553 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,415 | €48,969 | +€5,553 | +12.8% |
| Amounts payable | 17/49 | €108,159 | €81,412 | -€26,747 | -24.7% |
| Amounts payable within one year | 42/48 | €108,159 | €81,412 | -€26,747 | -24.7% |
| Trade debts | 44 | €713 | €585 | -€128 | -17.9% |
| Suppliers | 440/4 | €713 | €585 | -€128 | -17.9% |
| Taxes, remuneration and social security | 45 | €7,446 | €4,608 | -€2,838 | -38.1% |
| Taxes | 450/3 | €7,446 | €4,608 | -€2,838 | -38.1% |
| Other amounts payable | 47/48 | €100,000 | €76,219 | -€23,781 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,355 | €9,878 | +€1,523 | +18.2% |
| Other operating charges | 640/8 | €2,886 | €3,293 | +€407 | +14.1% |
| Gross operating margin | 9900 | €135,434 | €100,111 | -€35,323 | -26.1% |
| Operating profit (loss) | 9901 | €124,193 | €86,940 | -€37,253 | -30.0% |
| Financial income | 75/76B | €370 | €1,067 | +€697 | +188% |
| Recurring financial income | 75 | €370 | €1,067 | +€697 | +188% |
| Financial charges | 65/66B | €3,229 | €2,009 | -€1,220 | -37.8% |
| Recurring financial charges | 65 | €3,229 | €2,009 | -€1,220 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €121,334 | €85,999 | -€35,336 | -29.1% |
| Income taxes | 67/77 | €8,394 | €5,445 | -€2,949 | -35.1% |
| Profit (loss) for the period | 9904 | €112,940 | €80,553 | -€32,387 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €112,940 | €80,553 | -€32,387 | -28.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.