C.M.B.: 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.M.B.
Largest movements
- Cash +€30,641
up €30,641 (+117.1%), from €26,171 to €56,812
mainly Net result for the year (+€31,435) and Debts after one year (+€26,751)
- Tangible fixed assets -€14,641
down €14,641 (-25.8%), from €56,668 to €42,027
of which Furniture and vehicles: -€12,104
- Intangible fixed assets -€8,000
down €8,000 (-20.0%), from €40,000 to €32,000
- Receivables within one year -€6,428
down €6,428 (-51.5%), from €12,472 to €6,043
of which Other amounts receivable: -€6,483
- Debts after one year +€26,751
up €26,751 (+158.7%), from €16,852 to €43,603
of which Other amounts payable: +€38,611
- Other debts -€16,286
down €16,286 (-30.6%), from €53,261 to €36,975
- Profit (loss) carried forward -€12,065
down €12,065 (-24.1%), from €50,002 to €37,937
- Tax, wage and social debts +€2,475
up €2,475 (+61.1%), from €4,050 to €6,525
- Depreciation +€4,395
up €4,395 (+21.5%), from €20,452 to €24,846
- Gross operating margin +€1,501
up €1,501 (+2.2%), from €69,369 to €70,870
- Taxes +€942
up €942 (+9.3%), from €10,098 to €11,040
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.
Cash bridge derived
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 | €142,201 | €144,343 | +€2,142 | +1.5% |
| Fixed assets | 21/28 | €97,148 | €74,507 | -€22,641 | -23.3% |
| Intangible fixed assets | 21 | €40,000 | €32,000 | -€8,000 | -20.0% |
| Tangible fixed assets | 22/27 | €56,668 | €42,027 | -€14,641 | -25.8% |
| Furniture and vehicles | 24 | €33,230 | €21,126 | -€12,104 | -36.4% |
| Other tangible fixed assets | 26 | €23,437 | €20,901 | -€2,537 | -10.8% |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €45,054 | €69,836 | +€24,782 | +55.0% |
| Amounts receivable within one year | 40/41 | €12,472 | €6,043 | -€6,428 | -51.5% |
| Trade receivables | 40 | €2,029 | €2,084 | +€55 | +2.7% |
| Other amounts receivable | 41 | €10,443 | €3,960 | -€6,483 | -62.1% |
| Cash at bank and in hand | 54/58 | €26,171 | €56,812 | +€30,641 | +117.1% |
| Deferred charges and accrued income | 490/1 | €6,411 | €6,981 | +€570 | +8.9% |
| Total equity and liabilities | 10/49 | €142,201 | €144,343 | +€2,142 | +1.5% |
| Equity | 10/15 | €54,002 | €41,937 | -€12,065 | -22.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,002 | €37,937 | -€12,065 | -24.1% |
| Amounts payable | 17/49 | €88,200 | €102,406 | +€14,207 | +16.1% |
| Amounts payable after more than one year | 17 | €16,852 | €43,603 | +€26,751 | +158.7% |
| Financial debts | 170/4 | €16,852 | €4,992 | -€11,859 | -70.4% |
| Other amounts payable | 178/9 | - | €38,611 | +€38,611 | |
| Amounts payable within one year | 42/48 | €71,348 | €58,803 | -€12,545 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €11,689 | €11,859 | +€171 | +1.5% |
| Trade debts | 44 | €2,348 | €3,444 | +€1,096 | +46.7% |
| Suppliers | 440/4 | €2,348 | €3,444 | +€1,096 | +46.7% |
| Taxes, remuneration and social security | 45 | €4,050 | €6,525 | +€2,475 | +61.1% |
| Taxes | 450/3 | €4,050 | €6,525 | +€2,475 | +61.1% |
| Other amounts payable | 47/48 | €53,261 | €36,975 | -€16,286 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,452 | €24,846 | +€4,395 | +21.5% |
| Other operating charges | 640/8 | €2,690 | €2,733 | +€43 | +1.6% |
| Gross operating margin | 9900 | €69,369 | €70,870 | +€1,501 | +2.2% |
| Operating profit (loss) | 9901 | €46,227 | €43,291 | -€2,936 | -6.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €988 | €815 | -€172 | -17.4% |
| Recurring financial charges | 65 | €988 | €815 | -€172 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €45,239 | €42,475 | -€2,764 | -6.1% |
| Income taxes | 67/77 | €10,098 | €11,040 | +€942 | +9.3% |
| Profit (loss) for the period | 9904 | €35,141 | €31,435 | -€3,706 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,141 | €31,435 | -€3,706 | -10.5% |
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 11 October 2026 via checked.be.