C.M.L. CONSTRUCT: 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.L. CONSTRUCT
Largest movements
- Cash -€8,949
down €8,949 (-99.5%), from €8,991 to €42
mainly Net result for the year (-€15,897) and Trade debts (-€6,099)
- Receivables within one year -€6,002
down €6,002 (-23.5%), from €25,506 to €19,504
of which Trade receivables: -€4,555
- Tangible fixed assets -€2,136
down €2,136 (-54.6%), from €3,910 to €1,775
of which Furniture and vehicles: -€2,083
- Profit (loss) carried forward -€15,897
down €15,897, from €3,994 to -€11,903
- Other debts +€13,174
up €13,174 (+166.3%), from €7,923 to €21,096
- Trade debts -€6,099
down €6,099 (-89.4%), from €6,826 to €727
- Tax, wage and social debts -€6,000
down €6,000 (-44.7%), from €13,430 to €7,430
of which Remuneration and social security: -€6,000
- Debts after one year -€2,122
no longer reported in 2024 (was €2,122)
- Turnover -€80,311
down €80,311 (-72.0%), from €111,498 to €31,187
- Purchases and services -€46,637
down €46,637 (-52.3%), from €89,089 to €42,452
- Gross operating margin -€33,674
down €33,674, from €22,410 to -€11,265
- Taxes -€5,160
no longer reported in 2024 (was €5,160)
- Other operating charges -€1,473
down €1,473 (-48.9%), from €3,010 to €1,537
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,751 | €21,473 | -€17,278 | -44.6% |
| Formation expenses | 20 | €344 | €152 | -€192 | -55.7% |
| Fixed assets | 21/28 | €3,910 | €1,775 | -€2,136 | -54.6% |
| Tangible fixed assets | 22/27 | €3,910 | €1,775 | -€2,136 | -54.6% |
| Plant, machinery and equipment | 23 | €53 | - | -€53 | |
| Furniture and vehicles | 24 | €3,857 | €1,775 | -€2,083 | -54.0% |
| Current assets | 29/58 | €34,497 | €19,546 | -€14,951 | -43.3% |
| Amounts receivable within one year | 40/41 | €25,506 | €19,504 | -€6,002 | -23.5% |
| Trade receivables | 40 | €22,735 | €18,180 | -€4,555 | -20.0% |
| Other amounts receivable | 41 | €2,771 | €1,324 | -€1,447 | -52.2% |
| Cash at bank and in hand | 54/58 | €8,991 | €42 | -€8,949 | -99.5% |
| Total equity and liabilities | 10/49 | €38,751 | €21,473 | -€17,278 | -44.6% |
| Equity | 10/15 | €5,994 | -€9,903 | -€15,897 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,994 | -€11,903 | -€15,897 | |
| Amounts payable | 17/49 | €32,757 | €31,376 | -€1,381 | -4.2% |
| Amounts payable after more than one year | 17 | €2,122 | - | -€2,122 | |
| Financial debts | 170/4 | €2,122 | - | -€2,122 | |
| Amounts payable within one year | 42/48 | €30,634 | €31,376 | +€741 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €2,455 | €2,122 | -€333 | -13.6% |
| Trade debts | 44 | €6,826 | €727 | -€6,099 | -89.4% |
| Suppliers | 440/4 | €6,826 | €727 | -€6,099 | -89.4% |
| Taxes, remuneration and social security | 45 | €13,430 | €7,430 | -€6,000 | -44.7% |
| Taxes | 450/3 | €5,160 | €5,160 | = | 0.0% |
| Remuneration and social security | 454/9 | €8,270 | €2,270 | -€6,000 | -72.6% |
| Other amounts payable | 47/48 | €7,923 | €21,096 | +€13,174 | +166.3% |
| Turnover | 70 | €111,498 | €31,187 | -€80,311 | -72.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €89,089 | €42,452 | -€46,637 | -52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,402 | €2,328 | -€1,074 | -31.6% |
| Other operating charges | 640/8 | €3,010 | €1,537 | -€1,473 | -48.9% |
| Gross operating margin | 9900 | €22,410 | -€11,265 | -€33,674 | |
| Operating profit (loss) | 9901 | €15,998 | -€15,129 | -€31,127 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,205 | €768 | -€437 | -36.3% |
| Recurring financial charges | 65 | €1,205 | €768 | -€437 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €14,796 | -€15,897 | -€30,693 | |
| Income taxes | 67/77 | €5,160 | - | -€5,160 | |
| Profit (loss) for the period | 9904 | €9,636 | -€15,897 | -€25,533 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,636 | -€15,897 | -€25,533 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.