C.K.M.M.: 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.K.M.M.
Largest movements
- Cash +€1,324
up €1,324 (+1.6%), from €81,066 to €82,390
mainly Trade debts (+€1,428) and Deferred charges and accrued income (+€840)
- Trade debts +€1,428
up €1,428 (+71.4%), from €2,000 to €3,428
- Profit (loss) carried forward -€1,245
down €1,245 (-27.9%), from €4,461 to €3,216
- Gross operating margin -€2,310
down €2,310, from €483 to -€1,828
- Taxes -€305
no longer reported in 2025 (was €305)
- Financial income -€128
down €128 (-16.9%), from €757 to €629
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 | €94,104 | €93,995 | -€109 | -0.1% |
| Current assets | 29/58 | €94,104 | €93,995 | -€109 | -0.1% |
| Amounts receivable within one year | 40/41 | €12,198 | €11,605 | -€593 | -4.9% |
| Other amounts receivable | 41 | €12,198 | €11,605 | -€593 | -4.9% |
| Cash at bank and in hand | 54/58 | €81,066 | €82,390 | +€1,324 | +1.6% |
| Deferred charges and accrued income | 490/1 | €840 | - | -€840 | |
| Total equity and liabilities | 10/49 | €94,104 | €93,995 | -€109 | -0.1% |
| Equity | 10/15 | €91,813 | €90,567 | -€1,245 | -1.4% |
| Contributions | 10/11 | €81,592 | €81,592 | = | 0.0% |
| Reserves | 13 | €5,759 | €5,759 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,759 | €5,759 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,759 | €5,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,461 | €3,216 | -€1,245 | -27.9% |
| Amounts payable | 17/49 | €2,291 | €3,428 | +€1,137 | +49.6% |
| Amounts payable within one year | 42/48 | €2,078 | €3,428 | +€1,350 | +65.0% |
| Trade debts | 44 | €2,000 | €3,428 | +€1,428 | +71.4% |
| Suppliers | 440/4 | €2,000 | €3,428 | +€1,428 | +71.4% |
| Taxes, remuneration and social security | 45 | €78 | - | -€78 | |
| Taxes | 450/3 | €78 | - | -€78 | |
| Accrued charges and deferred income | 492/3 | €214 | - | -€214 | |
| Gross operating margin | 9900 | €483 | -€1,828 | -€2,310 | |
| Operating profit (loss) | 9901 | €483 | -€1,828 | -€2,310 | |
| Financial income | 75/76B | €757 | €629 | -€128 | -16.9% |
| Recurring financial income | 75 | €757 | €629 | -€128 | -16.9% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,193 | -€1,245 | -€2,439 | |
| Income taxes | 67/77 | €305 | - | -€305 | |
| Profit (loss) for the period | 9904 | €888 | -€1,245 | -€2,134 | |
| Profit (loss) for the period to be appropriated | 9905 | €888 | -€1,245 | -€2,134 |
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 18 October 2026 via checked.be.