C.M.P.: 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.P.
Largest movements
- Tangible fixed assets -€4,193
down €4,193 (-12.8%), from €32,694 to €28,502
of which Plant, machinery and equipment: -€3,428
- Receivables within one year -€855
down €855 (-9.6%), from €8,920 to €8,065
- Trade debts -€3,228
down €3,228 (-64.6%), from €4,999 to €1,771
- Profit (loss) carried forward -€1,955
down €1,955 (-16.1%), from €12,159 to €10,203
- Gross operating margin -€2,618
down €2,618 (-46.8%), from €5,599 to €2,981
- Depreciation +€163
up €163 (+4.0%), from €4,030 to €4,193
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 | €41,650 | €36,632 | -€5,018 | -12.0% |
| Fixed assets | 21/28 | €32,694 | €28,502 | -€4,193 | -12.8% |
| Tangible fixed assets | 22/27 | €32,694 | €28,502 | -€4,193 | -12.8% |
| Land and buildings | 22 | €18,525 | €17,760 | -€765 | -4.1% |
| Plant, machinery and equipment | 23 | €10,451 | €7,023 | -€3,428 | -32.8% |
| Furniture and vehicles | 24 | €3,718 | €3,718 | = | 0.0% |
| Current assets | 29/58 | €8,956 | €8,130 | -€825 | -9.2% |
| Amounts receivable within one year | 40/41 | €8,920 | €8,065 | -€855 | -9.6% |
| Trade receivables | 40 | €8,920 | €8,065 | -€855 | -9.6% |
| Cash at bank and in hand | 54/58 | €36 | €65 | +€29 | +80.7% |
| Total equity and liabilities | 10/49 | €41,650 | €36,632 | -€5,018 | -12.0% |
| Equity | 10/15 | €32,610 | €30,655 | -€1,955 | -6.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,159 | €10,203 | -€1,955 | -16.1% |
| Amounts payable | 17/49 | €9,040 | €5,978 | -€3,063 | -33.9% |
| Amounts payable within one year | 42/48 | €9,040 | €5,978 | -€3,063 | -33.9% |
| Trade debts | 44 | €4,999 | €1,771 | -€3,228 | -64.6% |
| Suppliers | 440/4 | €4,999 | €1,771 | -€3,228 | -64.6% |
| Taxes, remuneration and social security | 45 | €334 | €522 | +€187 | +56.0% |
| Taxes | 450/3 | €334 | €522 | +€187 | +56.0% |
| Other amounts payable | 47/48 | €3,707 | €3,685 | -€22 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,030 | €4,193 | +€163 | +4.0% |
| Other operating charges | 640/8 | €624 | €672 | +€48 | +7.7% |
| Gross operating margin | 9900 | €5,599 | €2,981 | -€2,618 | -46.8% |
| Operating profit (loss) | 9901 | €946 | -€1,884 | -€2,829 | |
| Financial charges | 65/66B | €90 | €71 | -€18 | -20.5% |
| Recurring financial charges | 65 | €90 | €71 | -€18 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €856 | -€1,955 | -€2,811 | |
| Profit (loss) for the period | 9904 | €856 | -€1,955 | -€2,811 | |
| Profit (loss) for the period to be appropriated | 9905 | €856 | -€1,955 | -€2,811 |
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 11 October 2026 via checked.be.