C.B.M.C.: 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.
C.B.M.C.
Largest movements
- Receivables within one year -€12,301
down €12,301 (-12.7%), from €96,617 to €84,316
- Tangible fixed assets -€3,465
down €3,465 (-10.0%), from €34,733 to €31,268
of which Furniture and vehicles: -€1,927
- Profit (loss) carried forward -€16,946
down €16,946 (-45.9%), from -€36,919 to -€53,865
- Depreciation -€3,620
down €3,620 (-43.6%), from €8,296 to €4,675
- Other operating charges +€2,903
up €2,903 (+3,058%), from €95 to €2,998
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 | €131,947 | €115,952 | -€15,995 | -12.1% |
| Fixed assets | 21/28 | €35,093 | €31,628 | -€3,465 | -9.9% |
| Tangible fixed assets | 22/27 | €34,733 | €31,268 | -€3,465 | -10.0% |
| Land and buildings | 22 | €25,181 | €23,944 | -€1,238 | -4.9% |
| Plant, machinery and equipment | 23 | €1,112 | €812 | -€300 | -27.0% |
| Furniture and vehicles | 24 | €8,439 | €6,512 | -€1,927 | -22.8% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €96,854 | €84,324 | -€12,530 | -12.9% |
| Amounts receivable within one year | 40/41 | €96,617 | €84,316 | -€12,301 | -12.7% |
| Other amounts receivable | 41 | €96,617 | €84,316 | -€12,301 | -12.7% |
| Cash at bank and in hand | 54/58 | €237 | €8 | -€229 | -96.5% |
| Total equity and liabilities | 10/49 | €131,947 | €115,952 | -€15,995 | -12.1% |
| Equity | 10/15 | €131,281 | €114,335 | -€16,946 | -12.9% |
| 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 | €106,200 | €106,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,919 | -€53,865 | -€16,946 | -45.9% |
| Amounts payable | 17/49 | €666 | €1,617 | +€951 | +143% |
| Amounts payable within one year | 42/48 | €666 | €1,617 | +€951 | +143% |
| Trade debts | 44 | €666 | €1,617 | +€951 | +143% |
| Suppliers | 440/4 | €666 | €1,617 | +€951 | +143% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,296 | €4,675 | -€3,620 | -43.6% |
| Other operating charges | 640/8 | €95 | €2,998 | +€2,903 | +3,058% |
| Gross operating margin | 9900 | -€9,133 | -€9,107 | +€25 | +0.3% |
| Operating profit (loss) | 9901 | -€17,523 | -€16,780 | +€743 | +4.2% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €114 | €168 | +€54 | +47.2% |
| Recurring financial charges | 65 | €114 | €168 | +€54 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,637 | -€16,946 | +€691 | +3.9% |
| Profit (loss) for the period | 9904 | -€17,637 | -€16,946 | +€691 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,637 | -€16,946 | +€691 | +3.9% |
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 20 October 2026 via checked.be.