C.M. ENGINEERING: 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. ENGINEERING
Largest movements
- Stocks and contracts -€86,622
down €86,622 (-58.8%), from €147,357 to €60,735
- Receivables within one year +€17,958
up €17,958 (+3.1%), from €582,417 to €600,375
of which Other amounts receivable: +€30,990
- Cash +€8,941
up €8,941 (+17.3%), from €51,597 to €60,539
mainly Stocks and contracts (+€86,622) and Depreciation (+€11,295)
- Formation expenses -€8,749
down €8,749 (-34.8%), from €25,128 to €16,379
- Other debts -€70,018
down €70,018 (-8.9%), from €783,424 to €713,406
- Gross operating margin -€112,570
down €112,570, from €49,911 to -€62,660
- Financial income +€75,130
up €75,130 (+1365.8%), from €5,501 to €80,631
- Staff costs -€31,854
no longer reported in 2025 (was €31,854)
- Depreciation -€3,711
down €3,711 (-24.7%), from €15,006 to €11,295
- Other operating charges -€1,646
down €1,646 (-73.8%), from €2,229 to €583
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 | €823,889 | €752,306 | -€71,583 | -8.7% |
| Formation expenses | 20 | €25,128 | €16,379 | -€8,749 | -34.8% |
| Fixed assets | 21/28 | €10,866 | €8,319 | -€2,547 | -23.4% |
| Tangible fixed assets | 22/27 | €10,866 | €8,319 | -€2,547 | -23.4% |
| Plant, machinery and equipment | 23 | €9,770 | €8,319 | -€1,451 | -14.8% |
| Furniture and vehicles | 24 | €1,096 | - | -€1,096 | |
| Current assets | 29/58 | €787,895 | €727,607 | -€60,288 | -7.7% |
| Stocks and contracts in progress | 3 | €147,357 | €60,735 | -€86,622 | -58.8% |
| Stocks | 30/36 | €147,357 | €60,735 | -€86,622 | -58.8% |
| Amounts receivable within one year | 40/41 | €582,417 | €600,375 | +€17,958 | +3.1% |
| Trade receivables | 40 | €55,307 | €42,275 | -€13,032 | -23.6% |
| Other amounts receivable | 41 | €527,110 | €558,100 | +€30,990 | +5.9% |
| Cash at bank and in hand | 54/58 | €51,597 | €60,539 | +€8,941 | +17.3% |
| Deferred charges and accrued income | 490/1 | €6,523 | €5,958 | -€565 | -8.7% |
| Total equity and liabilities | 10/49 | €823,889 | €752,306 | -€71,583 | -8.7% |
| Equity | 10/15 | €4,151 | €4,778 | +€627 | +15.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,049 | -€63,422 | +€627 | +1.0% |
| Amounts payable | 17/49 | €819,738 | €747,528 | -€72,211 | -8.8% |
| Amounts payable within one year | 42/48 | €813,621 | €742,472 | -€71,149 | -8.7% |
| Trade debts | 44 | €30,197 | €28,809 | -€1,388 | -4.6% |
| Suppliers | 440/4 | €30,197 | €28,809 | -€1,388 | -4.6% |
| Taxes, remuneration and social security | 45 | €0 | €257 | +€257 | +1285800.0% |
| Taxes | 450/3 | - | €257 | +€257 | |
| Remuneration and social security | 454/9 | €0 | - | -€0 | |
| Other amounts payable | 47/48 | €783,424 | €713,406 | -€70,018 | -8.9% |
| Accrued charges and deferred income | 492/3 | €6,117 | €5,055 | -€1,062 | -17.4% |
| Remuneration, social security and pensions | 62 | €31,854 | - | -€31,854 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,006 | €11,295 | -€3,711 | -24.7% |
| Other operating charges | 640/8 | €2,229 | €583 | -€1,646 | -73.8% |
| Gross operating margin | 9900 | €49,911 | -€62,660 | -€112,570 | |
| Operating profit (loss) | 9901 | €822 | -€74,538 | -€75,360 | |
| Financial income | 75/76B | €5,501 | €80,631 | +€75,130 | +1365.8% |
| Recurring financial income | 75 | €5,501 | €80,631 | +€75,130 | +1365.8% |
| Financial charges | 65/66B | €5,323 | €5,465 | +€143 | +2.7% |
| Recurring financial charges | 65 | €5,323 | €5,465 | +€143 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €1,000 | €627 | -€373 | -37.3% |
| Profit (loss) for the period | 9904 | €1,000 | €627 | -€373 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,000 | €627 | -€373 | -37.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.