C.M.B.S.: 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.S.
Largest movements
- Tangible fixed assets -€6,968
down €6,968 (-7.5%), from €92,734 to €85,766
of which Plant, machinery and equipment: -€6,945
- Cash -€2,756
down €2,756 (-4.0%), from €68,453 to €65,698
mainly Other debts (-€9,651) and Net result for the year (-€346)
- Other debts -€9,651
down €9,651 (-41.8%), from €23,082 to €13,431
- Purchases and services +€9,014
new in 2025: €9,014
- Gross operating margin -€1,600
down €1,600 (-12.6%), from €12,659 to €11,059
- Depreciation +€210
up €210 (+3.1%), from €6,758 to €6,968
- Other operating charges +€138
up €138 (+3.1%), from €4,417 to €4,555
- Financial income +€135
up €135 (+73.7%), from €183 to €317
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 | €161,653 | €151,960 | -€9,693 | -6.0% |
| Fixed assets | 21/28 | €92,734 | €85,766 | -€6,968 | -7.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €92,734 | €85,766 | -€6,968 | -7.5% |
| Land and buildings | 22 | €56,790 | €56,790 | = | 0.0% |
| Plant, machinery and equipment | 23 | €32,590 | €25,646 | -€6,945 | -21.3% |
| Furniture and vehicles | 24 | €3,354 | €3,330 | -€24 | -0.7% |
| Current assets | 29/58 | €68,919 | €66,194 | -€2,725 | -4.0% |
| Cash at bank and in hand | 54/58 | €68,453 | €65,698 | -€2,756 | -4.0% |
| Deferred charges and accrued income | 490/1 | €465 | €496 | +€31 | +6.7% |
| Total equity and liabilities | 10/49 | €161,653 | €151,960 | -€9,693 | -6.0% |
| Equity | 10/15 | €138,570 | €138,224 | -€346 | -0.2% |
| Contributions | 10/11 | €49,600 | €49,600 | = | 0.0% |
| Capital | 10 | €49,600 | €49,600 | = | 0.0% |
| Issued capital | 100 | €49,600 | €49,600 | = | 0.0% |
| Reserves | 13 | €57,960 | €57,960 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,960 | €22,960 | = | 0.0% |
| Legal reserve | 130 | €22,960 | €22,960 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,010 | €30,664 | -€346 | -1.1% |
| Amounts payable | 17/49 | €23,082 | €13,735 | -€9,347 | -40.5% |
| Amounts payable within one year | 42/48 | €23,082 | €13,735 | -€9,347 | -40.5% |
| Trade debts | 44 | €0 | €304 | +€304 | |
| Suppliers | 440/4 | €0 | €304 | +€304 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,082 | €13,431 | -€9,651 | -41.8% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €9,014 | +€9,014 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,758 | €6,968 | +€210 | +3.1% |
| Other operating charges | 640/8 | €4,417 | €4,555 | +€138 | +3.1% |
| Gross operating margin | 9900 | €12,659 | €11,059 | -€1,600 | -12.6% |
| Operating profit (loss) | 9901 | €1,483 | -€465 | -€1,949 | |
| Financial income | 75/76B | €183 | €317 | +€135 | +73.7% |
| Recurring financial income | 75 | €183 | €317 | +€135 | +73.7% |
| Financial charges | 65/66B | €294 | €198 | -€96 | -32.7% |
| Recurring financial charges | 65 | €294 | €198 | -€96 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €1,372 | -€346 | -€1,718 | |
| Profit (loss) for the period | 9904 | €1,372 | -€346 | -€1,718 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,372 | -€346 | -€1,718 |
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.