Cumulus 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.
Cumulus Consulting
Largest movements
- Cash +€32,494
up €32,494 (+11.3%), from €287,629 to €320,123
mainly Net result for the year (+€70,248) and Other debts (+€29,847)
- Receivables within one year -€20,194
down €20,194 (-57.9%), from €34,874 to €14,680
of which Trade receivables: -€21,377
- Other debts +€29,847
up €29,847 (+64.2%), from €46,481 to €76,328
- Tax, wage and social debts -€15,549
down €15,549 (-36.2%), from €42,989 to €27,441
- Taxes -€5,812
down €5,812 (-23.6%), from €24,629 to €18,817
- Gross operating margin +€3,179
up €3,179 (+3.3%), from €95,370 to €98,549
- Depreciation +€1,449
up €1,449 (+29.8%), from €4,860 to €6,309
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 | €335,555 | €348,118 | +€12,563 | +3.7% |
| Fixed assets | 21/28 | €13,052 | €13,314 | +€263 | +2.0% |
| Tangible fixed assets | 22/27 | €13,052 | €13,314 | +€263 | +2.0% |
| Furniture and vehicles | 24 | €5,577 | €8,121 | +€2,544 | +45.6% |
| Other tangible fixed assets | 26 | €7,475 | €5,194 | -€2,282 | -30.5% |
| Current assets | 29/58 | €322,503 | €334,803 | +€12,300 | +3.8% |
| Amounts receivable within one year | 40/41 | €34,874 | €14,680 | -€20,194 | -57.9% |
| Trade receivables | 40 | €34,874 | €13,497 | -€21,377 | -61.3% |
| Other amounts receivable | 41 | - | €1,183 | +€1,183 | |
| Cash at bank and in hand | 54/58 | €287,629 | €320,123 | +€32,494 | +11.3% |
| Total equity and liabilities | 10/49 | €335,555 | €348,118 | +€12,563 | +3.7% |
| Equity | 10/15 | €243,354 | €243,300 | -€54 | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €238,300 | €238,300 | = | 0.0% |
| Distributable reserves | 133 | €238,300 | €238,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54 | - | -€54 | |
| Amounts payable | 17/49 | €92,201 | €104,818 | +€12,617 | +13.7% |
| Amounts payable within one year | 42/48 | €91,805 | €104,818 | +€13,013 | +14.2% |
| Trade debts | 44 | €2,334 | €1,049 | -€1,285 | -55.1% |
| Suppliers | 440/4 | €2,334 | €1,049 | -€1,285 | -55.1% |
| Taxes, remuneration and social security | 45 | €42,989 | €27,441 | -€15,549 | -36.2% |
| Taxes | 450/3 | €42,989 | €27,441 | -€15,549 | -36.2% |
| Other amounts payable | 47/48 | €46,481 | €76,328 | +€29,847 | +64.2% |
| Accrued charges and deferred income | 492/3 | €396 | - | -€396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,860 | €6,309 | +€1,449 | +29.8% |
| Other operating charges | 640/8 | €795 | €831 | +€36 | +4.5% |
| Gross operating margin | 9900 | €95,370 | €98,549 | +€3,179 | +3.3% |
| Operating profit (loss) | 9901 | €89,715 | €91,409 | +€1,694 | +1.9% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €2,991 | €2,344 | -€647 | -21.6% |
| Recurring financial charges | 65 | €2,991 | €2,344 | -€647 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €86,743 | €89,064 | +€2,321 | +2.7% |
| Income taxes | 67/77 | €24,629 | €18,817 | -€5,812 | -23.6% |
| Profit (loss) for the period | 9904 | €62,115 | €70,248 | +€8,133 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,115 | €70,248 | +€8,133 | +13.1% |
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 19 October 2026 via checked.be.