C.M.C. GAMES: 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.C. GAMES
Largest movements
- Cash -€6,016
down €6,016 (-99.8%), from €6,030 to €14
mainly Net result for the year (-€3,729) and Other debts (-€1,500)
- Receivables within one year +€1,001
up €1,001 (+8.0%), from €12,547 to €13,548
of which Other amounts receivable: +€1,002
- Tangible fixed assets -€835
down €835 (-46.3%), from €1,805 to €970
- Profit (loss) carried forward -€3,729
down €3,729 (-77.1%), from €4,839 to €1,110
- Other debts -€1,500
down €1,500 (-30.0%), from €5,000 to €3,500
- Trade debts -€321
no longer reported in 2025 (was €321)
- Tax, wage and social debts -€300
no longer reported in 2025 (was €300)
- Gross operating margin -€7,135
down €7,135, from €5,444 to -€1,691
- Other operating charges +€285
up €285 (+33.8%), from €843 to €1,128
- Financial charges -€78
down €78 (-51.0%), from €153 to €75
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 | €20,382 | €14,532 | -€5,850 | -28.7% |
| Fixed assets | 21/28 | €1,805 | €970 | -€835 | -46.3% |
| Tangible fixed assets | 22/27 | €1,805 | €970 | -€835 | -46.3% |
| Plant, machinery and equipment | 23 | €1,805 | €970 | -€835 | -46.3% |
| Current assets | 29/58 | €18,577 | €13,562 | -€5,015 | -27.0% |
| Amounts receivable within one year | 40/41 | €12,547 | €13,548 | +€1,001 | +8.0% |
| Trade receivables | 40 | €12,547 | €12,546 | -€1 | 0.0% |
| Other amounts receivable | 41 | - | €1,002 | +€1,002 | |
| Cash at bank and in hand | 54/58 | €6,030 | €14 | -€6,016 | -99.8% |
| Total equity and liabilities | 10/49 | €20,382 | €14,532 | -€5,850 | -28.7% |
| Equity | 10/15 | €14,761 | €11,032 | -€3,729 | -25.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Reserves | 13 | €3,722 | €3,722 | = | 0.0% |
| Non-distributable reserves | 130/1 | €429 | €429 | = | 0.0% |
| Legal reserve | 130 | €429 | €429 | = | 0.0% |
| Distributable reserves | 133 | €3,293 | €3,293 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,839 | €1,110 | -€3,729 | -77.1% |
| Amounts payable | 17/49 | €5,621 | €3,500 | -€2,121 | -37.7% |
| Amounts payable within one year | 42/48 | €5,621 | €3,500 | -€2,121 | -37.7% |
| Trade debts | 44 | €321 | - | -€321 | |
| Suppliers | 440/4 | €321 | - | -€321 | |
| Taxes, remuneration and social security | 45 | €300 | - | -€300 | |
| Taxes | 450/3 | €300 | - | -€300 | |
| Other amounts payable | 47/48 | €5,000 | €3,500 | -€1,500 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €835 | €835 | = | 0.0% |
| Other operating charges | 640/8 | €843 | €1,128 | +€285 | +33.8% |
| Gross operating margin | 9900 | €5,444 | -€1,691 | -€7,135 | |
| Operating profit (loss) | 9901 | €3,766 | -€3,654 | -€7,420 | |
| Financial charges | 65/66B | €153 | €75 | -€78 | -51.0% |
| Recurring financial charges | 65 | €153 | €75 | -€78 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €3,613 | -€3,729 | -€7,342 | |
| Profit (loss) for the period | 9904 | €3,613 | -€3,729 | -€7,342 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,613 | -€3,729 | -€7,342 |
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 14 October 2026 via checked.be.