CMS Consulting: what changed
Two fiscal 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.
CMS Consulting
Largest movements
- Receivables within one year +€38,797
up €38,797 (+502.9%), from €7,714 to €46,511
of which Trade receivables: +€39,226
- Cash +€16,121
up €16,121 (+22.6%), from €71,227 to €87,348
mainly Net result for the year (+€100,655) and Other debts (+€47,667)
- Other debts +€47,667
up €47,667 (+89.9%), from €53,024 to €100,691
- Tax, wage and social debts +€9,554
up €9,554 (+179.7%), from €5,317 to €14,871
- Trade debts -€2,622
down €2,622 (-64.7%), from €4,053 to €1,432
- Gross operating margin +€64,129
up €64,129 (+87.5%), from €73,272 to €137,401
- Taxes +€16,260
up €16,260 (+85.1%), from €19,112 to €35,371
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 | €80,994 | €135,594 | +€54,599 | +67.4% |
| Fixed assets | 21/28 | €1,213 | €855 | -€358 | -29.5% |
| Tangible fixed assets | 22/27 | €1,213 | €855 | -€358 | -29.5% |
| Furniture and vehicles | 24 | €1,213 | €855 | -€358 | -29.5% |
| Current assets | 29/58 | €79,782 | €134,739 | +€54,957 | +68.9% |
| Amounts receivable within one year | 40/41 | €7,714 | €46,511 | +€38,797 | +502.9% |
| Trade receivables | 40 | €5,429 | €44,656 | +€39,226 | +722.5% |
| Other amounts receivable | 41 | €2,285 | €1,856 | -€430 | -18.8% |
| Cash at bank and in hand | 54/58 | €71,227 | €87,348 | +€16,121 | +22.6% |
| Deferred charges and accrued income | 490/1 | €840 | €879 | +€39 | +4.7% |
| Total equity and liabilities | 10/49 | €80,994 | €135,594 | +€54,599 | +67.4% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €62,394 | €116,994 | +€54,599 | +87.5% |
| Amounts payable within one year | 42/48 | €62,394 | €116,994 | +€54,599 | +87.5% |
| Trade debts | 44 | €4,053 | €1,432 | -€2,622 | -64.7% |
| Suppliers | 440/4 | €4,053 | €1,432 | -€2,622 | -64.7% |
| Taxes, remuneration and social security | 45 | €5,317 | €14,871 | +€9,554 | +179.7% |
| Taxes | 450/3 | €5,317 | €14,871 | +€9,554 | +179.7% |
| Other amounts payable | 47/48 | €53,024 | €100,691 | +€47,667 | +89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | €358 | +€89 | +33.0% |
| Other operating charges | 640/8 | €892 | €924 | +€32 | +3.5% |
| Gross operating margin | 9900 | €73,272 | €137,401 | +€64,129 | +87.5% |
| Operating profit (loss) | 9901 | €72,111 | €136,120 | +€64,009 | +88.8% |
| Financial charges | 65/66B | €72 | €94 | +€22 | +30.2% |
| Recurring financial charges | 65 | €72 | €94 | +€22 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €72,039 | €136,026 | +€63,987 | +88.8% |
| Income taxes | 67/77 | €19,112 | €35,371 | +€16,260 | +85.1% |
| Profit (loss) for the period | 9904 | €52,927 | €100,655 | +€47,727 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,927 | €100,655 | +€47,727 | +90.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.