C.M.E. Invest: 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.E. Invest
Largest movements
- Current investments +€270,045
up €270,045 (+16.6%), from €1.6m to €1.9m
- Cash -€181,800
down €181,800 (-58.8%), from €309,188 to €127,388
mainly Current investments (-€270,045) and Investment in fixed assets (net) (-€5,438)
- Reserves +€48,939
up €48,939 (+3.7%), from €1.3m to €1.4m
- Gross operating margin -€25,502
down €25,502 (-53.2%), from €47,939 to €22,437
- Taxes -€9,228
down €9,228 (-37.0%), from €24,911 to €15,683
- Financial charges +€3,929
up €3,929 (+18.9%), from €20,763 to €24,693
- Financial income +€2,108
up €2,108 (+2.8%), from €76,607 to €78,715
- Depreciation +€1,428
up €1,428 (+18.7%), from €7,621 to €9,049
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 | €2,943,076 | €2,997,181 | +€54,106 | +1.8% |
| Fixed assets | 21/28 | €962,494 | €958,883 | -€3,611 | -0.4% |
| Tangible fixed assets | 22/27 | €962,494 | €958,883 | -€3,611 | -0.4% |
| Land and buildings | 22 | €892,315 | €890,648 | -€1,667 | -0.2% |
| Plant, machinery and equipment | 23 | €5,448 | €989 | -€4,458 | -81.8% |
| Furniture and vehicles | 24 | €64,731 | €67,245 | +€2,514 | +3.9% |
| Current assets | 29/58 | €1,980,582 | €2,038,298 | +€57,717 | +2.9% |
| Amounts receivable within one year | 40/41 | €30,320 | €519 | -€29,802 | -98.3% |
| Trade receivables | 40 | €11,711 | €519 | -€11,193 | -95.6% |
| Other amounts receivable | 41 | €18,609 | €0 | -€18,609 | -100% |
| Current investments | 50/53 | €1,625,274 | €1,895,318 | +€270,045 | +16.6% |
| Cash at bank and in hand | 54/58 | €309,188 | €127,388 | -€181,800 | -58.8% |
| Deferred charges and accrued income | 490/1 | €15,800 | €15,073 | -€726 | -4.6% |
| Total equity and liabilities | 10/49 | €2,943,076 | €2,997,181 | +€54,106 | +1.8% |
| Equity | 10/15 | €2,915,528 | €2,964,467 | +€48,939 | +1.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,309,107 | €1,358,045 | +€48,939 | +3.7% |
| Distributable reserves | 133 | €1,309,107 | €1,358,045 | +€48,939 | +3.7% |
| Profit (loss) carried forward | 14 | €1,586,422 | €1,586,422 | = | 0.0% |
| Amounts payable | 17/49 | €27,547 | €32,714 | +€5,167 | +18.8% |
| Amounts payable within one year | 42/48 | €27,547 | €32,714 | +€5,167 | +18.8% |
| Trade debts | 44 | €2,728 | €1,599 | -€1,129 | -41.4% |
| Suppliers | 440/4 | €2,728 | €1,599 | -€1,129 | -41.4% |
| Advances received on contracts in progress | 46 | €5,945 | €5,930 | -€15 | -0.3% |
| Taxes, remuneration and social security | 45 | €14,074 | €16,100 | +€2,026 | +14.4% |
| Taxes | 450/3 | €12,957 | €16,100 | +€3,143 | +24.3% |
| Remuneration and social security | 454/9 | €1,117 | €0 | -€1,117 | -100% |
| Other amounts payable | 47/48 | €4,800 | €9,086 | +€4,286 | +89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,621 | €9,049 | +€1,428 | +18.7% |
| Other operating charges | 640/8 | €2,688 | €2,788 | +€100 | +3.7% |
| Gross operating margin | 9900 | €47,939 | €22,437 | -€25,502 | -53.2% |
| Operating profit (loss) | 9901 | €37,630 | €10,600 | -€27,030 | -71.8% |
| Financial income | 75/76B | €76,607 | €78,715 | +€2,108 | +2.8% |
| Recurring financial income | 75 | €76,607 | €78,715 | +€2,108 | +2.8% |
| Financial charges | 65/66B | €20,763 | €24,693 | +€3,929 | +18.9% |
| Recurring financial charges | 65 | €20,763 | €24,693 | +€3,929 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €93,473 | €64,622 | -€28,852 | -30.9% |
| Income taxes | 67/77 | €24,911 | €15,683 | -€9,228 | -37.0% |
| Profit (loss) for the period | 9904 | €68,563 | €48,939 | -€19,624 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,563 | €48,939 | -€19,624 | -28.6% |
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 30 October 2026 via checked.be.