CRMA CONSULTING: what changed
Two financial 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.
CRMA CONSULTING
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€49,974
down €49,974 (-37.5%), from €133,308 to €83,335
mainly Current investments (-€50,000) and Contributions, distributions and other (-€21,000)
- Financial fixed assets -€15,000
down €15,000 (-50.0%), from €30,000 to €15,000
- Receivables after one year +€15,000
new in 2025: €15,000
- Receivables within one year +€11,367
up €11,367 (+53.6%), from €21,221 to €32,587
of which Trade receivables: +€8,168
- Tax, wage and social debts +€4,563
up €4,563 (+87.1%), from €5,237 to €9,800
of which Taxes: +€4,563
- Other debts -€3,800
down €3,800 (-16.0%), from €23,750 to €19,950
- Trade debts +€2,256
up €2,256 (+172%), from €1,312 to €3,568
- Reserves +€2,207
up €2,207 (+1.7%), from €130,691 to €132,898
of which Distributable reserves: +€2,207
- Gross operating margin -€4,940
down €4,940 (-10.0%), from €49,543 to €44,603
- Taxes -€2,556
down €2,556 (-17.6%), from €14,510 to €11,954
- Other operating charges +€816
up €816 (+87.8%), from €930 to €1,747
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.
Derived cash bridge
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 | €207,317 | €211,913 | +€4,596 | +2.2% |
| Fixed assets | 21/28 | €52,336 | €30,538 | -€21,797 | -41.6% |
| Tangible fixed assets | 22/27 | €22,336 | €15,538 | -€6,797 | -30.4% |
| Plant, machinery and equipment | 23 | €2,847 | €2,441 | -€406 | -14.3% |
| Furniture and vehicles | 24 | €4,718 | €1,720 | -€2,998 | -63.5% |
| Other tangible fixed assets | 26 | €14,770 | €11,377 | -€3,393 | -23.0% |
| Financial fixed assets | 28 | €30,000 | €15,000 | -€15,000 | -50.0% |
| Current assets | 29/58 | €154,981 | €181,375 | +€26,394 | +17.0% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €21,221 | €32,587 | +€11,367 | +53.6% |
| Trade receivables | 40 | €14,686 | €22,854 | +€8,168 | +55.6% |
| Other amounts receivable | 41 | €6,534 | €9,733 | +€3,199 | +48.9% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €133,308 | €83,335 | -€49,974 | -37.5% |
| Deferred charges and accrued income | 490/1 | €452 | €453 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €207,317 | €211,913 | +€4,596 | +2.2% |
| Equity | 10/15 | €170,680 | €172,887 | +€2,207 | +1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €130,691 | €132,898 | +€2,207 | +1.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €130,691 | €132,898 | +€2,207 | +1.7% |
| Profit (loss) carried forward | 14 | €33,789 | €33,789 | = | 0.0% |
| Amounts payable | 17/49 | €36,637 | €39,026 | +€2,389 | +6.5% |
| Amounts payable within one year | 42/48 | €36,637 | €38,408 | +€1,772 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €5,427 | €3,364 | -€2,062 | -38.0% |
| Financial debts | 43 | €912 | €1,727 | +€815 | +89.4% |
| Other loans | 439 | €912 | €1,727 | +€815 | +89.4% |
| Trade debts | 44 | €1,312 | €3,568 | +€2,256 | +172% |
| Suppliers | 440/4 | €1,312 | €3,568 | +€2,256 | +172% |
| Taxes, remuneration and social security | 45 | €5,237 | €9,800 | +€4,563 | +87.1% |
| Taxes | 450/3 | €5,237 | €9,800 | +€4,563 | +87.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,750 | €19,950 | -€3,800 | -16.0% |
| Accrued charges and deferred income | 492/3 | €0 | €618 | +€618 | |
| Remuneration, social security and pensions | 62 | €0 | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,726 | €8,285 | -€442 | -5.1% |
| Other operating charges | 640/8 | €930 | €1,747 | +€816 | +87.8% |
| Gross operating margin | 9900 | €49,543 | €44,603 | -€4,940 | -10.0% |
| Operating profit (loss) | 9901 | €39,887 | €34,322 | -€5,565 | -14.0% |
| Financial income | 75/76B | €1,256 | €1,138 | -€118 | -9.4% |
| Recurring financial income | 75 | €1,256 | €1,138 | -€118 | -9.4% |
| Financial charges | 65/66B | €497 | €299 | -€199 | -40.0% |
| Recurring financial charges | 65 | €497 | €299 | -€199 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €40,645 | €35,161 | -€5,484 | -13.5% |
| Income taxes | 67/77 | €14,510 | €11,954 | -€2,556 | -17.6% |
| Profit (loss) for the period | 9904 | €26,135 | €23,207 | -€2,928 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,135 | €23,207 | -€2,928 | -11.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.