Cost Management International: what changed
What changed
Cost Management International
NACE 73.200, Market research and public opinion polling
filed annual accounts (NBB)
Net result for the year
€25,103
2024 · €1,135+€23,968
Equity
€1.3m
2024 · €1.3m+€25,103
Cash
€120,416
2024 · €116,848+€3,568
Balance sheet total
€4.2m
2024 · €4.1m+€134,264
Largest movements
Assets
- Tangible fixed assets +€144,456
up €144,456 (+3.7%), from €3.9m to €4.1m
of which Land and buildings: +€146,459
Equity and liabilities
- Debts after one year +€77,533
up €77,533 (+3.2%), from €2.4m to €2.5m
Income statement
- Other operating charges -€11,407
down €11,407 (-12.4%), from €91,839 to €80,433
- Gross operating margin +€7,092
up €7,092 (+2.7%), from €263,300 to €270,391
- Taxes -€4,985
down €4,985, from €294 to -€4,691
- Depreciation -€3,867
down €3,867 (-2.6%), from €148,264 to €144,397
- Financial charges +€3,435
up €3,435 (+15.7%), from €21,824 to €25,259
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.
Result 2024
€1,135
Gross operating margin
+€7,092
Depreciation
+€3,867
Other operating charges
+€11,407
Financial income
+€52
Financial charges
-€3,435
Taxes
+€4,985
Result 2025
€25,103
raises the resultlowers the result
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.
From operations
+€213,519
Investment
-€288,854
Financing
+€78,902
Cash 2024
€116,848
From operations (derived)
+€213,519
Net result for the year
+€25,103
Depreciation
+€144,397
Receivables within one year
-€5,708
Deferred charges and accrued income
+€19,468
Trade debts
+€316
Tax, wage and social debts
+€2,013
Other debts
+€27,930
Investment (derived)
-€288,854
Investment in fixed assets (net)
-€288,854
Financing
+€78,902
Debts after one year
+€77,533
Current portion of long-term debt
+€1,369
Cash 2025
€120,416
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,099,208 | €4,233,473 | +€134,264 | +3.3% |
| Fixed assets | 21/28 | €3,938,639 | €4,083,096 | +€144,456 | +3.7% |
| Tangible fixed assets | 22/27 | €3,938,639 | €4,083,096 | +€144,456 | +3.7% |
| Land and buildings | 22 | €3,934,359 | €4,080,818 | +€146,459 | +3.7% |
| Plant, machinery and equipment | 23 | €4,280 | €2,277 | -€2,003 | -46.8% |
| Current assets | 29/58 | €160,569 | €150,377 | -€10,192 | -6.3% |
| Amounts receivable within one year | 40/41 | €2,014 | €7,722 | +€5,708 | +283% |
| Trade receivables | 40 | - | €7,647 | +€7,647 | |
| Other amounts receivable | 41 | €2,014 | €75 | -€1,939 | -96.3% |
| Cash at bank and in hand | 54/58 | €116,848 | €120,416 | +€3,568 | +3.1% |
| Deferred charges and accrued income | 490/1 | €41,707 | €22,238 | -€19,468 | -46.7% |
| Total equity and liabilities | 10/49 | €4,099,208 | €4,233,473 | +€134,264 | +3.3% |
| Equity | 10/15 | €1,274,495 | €1,299,597 | +€25,103 | +2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,212,495 | €1,237,597 | +€25,103 | +2.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,206,295 | €1,231,397 | +€25,103 | +2.1% |
| Amounts payable | 17/49 | €2,824,714 | €2,933,875 | +€109,161 | +3.9% |
| Amounts payable after more than one year | 17 | €2,440,922 | €2,518,455 | +€77,533 | +3.2% |
| Financial debts | 170/4 | €2,440,922 | €2,518,455 | +€77,533 | +3.2% |
| Amounts payable within one year | 42/48 | €383,792 | €415,420 | +€31,628 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €102,852 | €104,221 | +€1,369 | +1.3% |
| Trade debts | 44 | €553 | €869 | +€316 | +57.2% |
| Suppliers | 440/4 | €553 | €869 | +€316 | +57.2% |
| Taxes, remuneration and social security | 45 | €1,413 | €3,426 | +€2,013 | +143% |
| Taxes | 450/3 | €1,413 | €3,426 | +€2,013 | +143% |
| Other amounts payable | 47/48 | €278,975 | €306,905 | +€27,930 | +10.0% |
| Non-recurring operating income | 76A | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,264 | €144,397 | -€3,867 | -2.6% |
| Other operating charges | 640/8 | €91,839 | €80,433 | -€11,407 | -12.4% |
| Gross operating margin | 9900 | €263,300 | €270,391 | +€7,092 | +2.7% |
| Operating profit (loss) | 9901 | €23,196 | €45,561 | +€22,365 | +96.4% |
| Financial income | 75/76B | €57 | €109 | +€52 | +90.9% |
| Recurring financial income | 75 | €57 | €109 | +€52 | +90.9% |
| Financial charges | 65/66B | €21,824 | €25,259 | +€3,435 | +15.7% |
| Recurring financial charges | 65 | €21,824 | €25,259 | +€3,435 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €1,429 | €20,411 | +€18,983 | +1,329% |
| Income taxes | 67/77 | €294 | -€4,691 | -€4,985 | |
| Profit (loss) for the period | 9904 | €1,135 | €25,103 | +€23,968 | +2,112% |
| Profit (loss) for the period to be appropriated | 9905 | €1,135 | €25,103 | +€23,968 | +2,112% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.