Consulting Management Total Solutions: what changed
Consulting Management Total Solutions
Largest movements
- Receivables within one year -€9,749
down €9,749 (-12.1%), from €80,842 to €71,093
of which Other amounts receivable: -€31,560
- Cash -€9,547
down €9,547 (-73.5%), from €12,987 to €3,440
mainly Net result for the year (-€12,226) and Tax, wage and social debts (-€6,966)
- Profit (loss) carried forward -€12,226
down €12,226, from €301 to -€11,925
- Tax, wage and social debts -€6,966
down €6,966 (-53.6%), from €13,005 to €6,039
- Gross operating margin -€12,459
down €12,459 (-94.3%), from €13,210 to €751
- Other operating charges +€6,883
up €6,883 (+637%), from €1,080 to €7,963
- Taxes -€1,862
down €1,862 (-51.3%), from €3,631 to €1,769
- Financial charges -€1,557
down €1,557 (-77.7%), from €2,002 to €446
- Depreciation -€591
down €591 (-17.4%), from €3,391 to €2,800
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 | €443,254 | €421,527 | -€21,727 | -4.9% |
| Fixed assets | 21/28 | €246,014 | €243,214 | -€2,800 | -1.1% |
| Tangible fixed assets | 22/27 | €10,653 | €7,853 | -€2,800 | -26.3% |
| Land and buildings | 22 | €3,299 | €2,639 | -€660 | -20.0% |
| Plant, machinery and equipment | 23 | €5,731 | €4,120 | -€1,611 | -28.1% |
| Furniture and vehicles | 24 | €1,623 | €1,094 | -€529 | -32.6% |
| Financial fixed assets | 28 | €235,361 | €235,361 | = | 0.0% |
| Current assets | 29/58 | €197,240 | €178,312 | -€18,928 | -9.6% |
| Amounts receivable within one year | 40/41 | €80,842 | €71,093 | -€9,749 | -12.1% |
| Trade receivables | 40 | €15,125 | €36,936 | +€21,811 | +144% |
| Other amounts receivable | 41 | €65,717 | €34,157 | -€31,560 | -48.0% |
| Current investments | 50/53 | €103,411 | €103,780 | +€368 | +0.4% |
| Cash at bank and in hand | 54/58 | €12,987 | €3,440 | -€9,547 | -73.5% |
| Total equity and liabilities | 10/49 | €443,254 | €421,527 | -€21,727 | -4.9% |
| Equity | 10/15 | €418,487 | €406,261 | -€12,226 | -2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €405,786 | €405,786 | = | 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% |
| Distributable reserves | 133 | €403,926 | €403,926 | = | 0.0% |
| Profit (loss) carried forward | 14 | €301 | -€11,925 | -€12,226 | |
| Amounts payable | 17/49 | €24,767 | €15,265 | -€9,502 | -38.4% |
| Amounts payable within one year | 42/48 | €24,767 | €15,265 | -€9,502 | -38.4% |
| Trade debts | 44 | €11,762 | €9,226 | -€2,536 | -21.6% |
| Suppliers | 440/4 | €11,762 | €9,226 | -€2,536 | -21.6% |
| Taxes, remuneration and social security | 45 | €13,005 | €6,039 | -€6,966 | -53.6% |
| Taxes | 450/3 | €13,005 | €6,039 | -€6,966 | -53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,391 | €2,800 | -€591 | -17.4% |
| Other operating charges | 640/8 | €1,080 | €7,963 | +€6,883 | +637% |
| Gross operating margin | 9900 | €13,210 | €751 | -€12,459 | -94.3% |
| Operating profit (loss) | 9901 | €8,739 | -€10,011 | -€18,750 | |
| Financial charges | 65/66B | €2,002 | €446 | -€1,557 | -77.7% |
| Recurring financial charges | 65 | €2,002 | €446 | -€1,557 | -77.7% |
| Profit (loss) for the period before taxes | 9903 | €6,737 | -€10,457 | -€17,193 | |
| Income taxes | 67/77 | €3,631 | €1,769 | -€1,862 | -51.3% |
| Profit (loss) for the period | 9904 | €3,105 | -€12,226 | -€15,331 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,105 | -€12,226 | -€15,331 |
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 3 November 2026 via checked.be.