CPPM: what changed
What changed
CPPM
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€18,797
2024 · €19,519-€722
Equity
€64,078
2024 · €45,280+€18,797
Cash
€93,361
2024 · €74,548+€18,813
Balance sheet total
€309,216
2024 · €299,659+€9,556
Largest movements
Assets
- Cash +€18,813
up €18,813 (+25.2%), from €74,548 to €93,361
mainly Net result for the year (+€18,797) and Depreciation (+€15,014)
- Tangible fixed assets -€11,852
down €11,852 (-5.5%), from €213,736 to €201,884
of which Other tangible fixed assets: -€11,675
Equity and liabilities
- Reserves +€18,790
up €18,790 (+48.2%), from €39,020 to €57,810
- Debts after one year -€14,026
down €14,026 (-6.3%), from €222,420 to €208,394
- Other debts +€4,865
up €4,865 (+100%), from €4,856 to €9,721
Income statement
- Financial income -€1,265
down €1,265 (-100.0%), from €1,265 to €0
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
€19,519
Gross operating margin
+€501
Depreciation
-€141
Other operating charges
-€517
Financial income
-€1,265
Financial charges
+€284
Taxes
+€416
Result 2025
€18,797
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
+€35,698
Investment
-€3,162
Financing
-€13,723
Cash 2024
€74,548
From operations (derived)
+€35,698
Net result for the year
+€18,797
Depreciation
+€15,014
Receivables after one year
-€2,500
Receivables within one year
-€96
Trade debts
-€2,135
Tax, wage and social debts
+€1,751
Other debts
+€4,865
Investment (derived)
-€3,162
Investment in fixed assets (net)
-€3,162
Financing
-€13,723
Debts after one year
-€14,026
Current portion of long-term debt
+€304
Cash 2025
€93,361
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €299,659 | €309,216 | +€9,556 | +3.2% |
| Fixed assets | 21/28 | €213,736 | €201,884 | -€11,852 | -5.5% |
| Tangible fixed assets | 22/27 | €213,736 | €201,884 | -€11,852 | -5.5% |
| Land and buildings | 22 | €2,749 | €2,571 | -€178 | -6.5% |
| Other tangible fixed assets | 26 | €210,987 | €199,312 | -€11,675 | -5.5% |
| Current assets | 29/58 | €85,923 | €107,332 | +€21,409 | +24.9% |
| Amounts receivable after more than one year | 29 | - | €2,500 | +€2,500 | |
| Other amounts receivable | 291 | - | €2,500 | +€2,500 | |
| Amounts receivable within one year | 40/41 | €11,376 | €11,471 | +€96 | +0.8% |
| Trade receivables | 40 | €11,376 | €11,471 | +€96 | +0.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €74,548 | €93,361 | +€18,813 | +25.2% |
| Total equity and liabilities | 10/49 | €299,659 | €309,216 | +€9,556 | +3.2% |
| Equity | 10/15 | €45,280 | €64,078 | +€18,797 | +41.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,020 | €57,810 | +€18,790 | +48.2% |
| Distributable reserves | 133 | €39,020 | €57,810 | +€18,790 | +48.2% |
| Profit (loss) carried forward | 14 | €60 | €68 | +€7 | +12.1% |
| Amounts payable | 17/49 | €254,379 | €245,138 | -€9,241 | -3.6% |
| Amounts payable after more than one year | 17 | €222,420 | €208,394 | -€14,026 | -6.3% |
| Financial debts | 170/4 | €222,420 | €208,394 | -€14,026 | -6.3% |
| Amounts payable within one year | 42/48 | €31,958 | €36,744 | +€4,785 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €13,723 | €14,026 | +€304 | +2.2% |
| Trade debts | 44 | €3,960 | €1,826 | -€2,135 | -53.9% |
| Suppliers | 440/4 | €3,960 | €1,826 | -€2,135 | -53.9% |
| Taxes, remuneration and social security | 45 | €9,420 | €11,171 | +€1,751 | +18.6% |
| Taxes | 450/3 | €6,738 | €8,490 | +€1,751 | +26.0% |
| Remuneration and social security | 454/9 | €2,681 | €2,681 | = | 0.0% |
| Other amounts payable | 47/48 | €4,856 | €9,721 | +€4,865 | +100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,873 | €15,014 | +€141 | +0.9% |
| Other operating charges | 640/8 | €3,753 | €4,270 | +€517 | +13.8% |
| Gross operating margin | 9900 | €51,603 | €52,104 | +€501 | +1.0% |
| Operating profit (loss) | 9901 | €32,976 | €32,819 | -€157 | -0.5% |
| Financial income | 75/76B | €1,265 | €0 | -€1,265 | -100.0% |
| Recurring financial income | 75 | €1,265 | €0 | -€1,265 | -100.0% |
| Financial charges | 65/66B | €5,759 | €5,475 | -€284 | -4.9% |
| Recurring financial charges | 65 | €5,759 | €5,475 | -€284 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €28,482 | €27,344 | -€1,138 | -4.0% |
| Income taxes | 67/77 | €8,963 | €8,547 | -€416 | -4.6% |
| Profit (loss) for the period | 9904 | €19,519 | €18,797 | -€722 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,519 | €18,797 | -€722 | -3.7% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 1 November 2026 via checked.be.