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
- Receivables within one year -€18,912
down €18,912 (-15.9%), from €118,808 to €99,896
- Debts within one year -€32,470
down €32,470 (-37.2%), from €87,251 to €54,782
- Debts after one year +€29,500
new in 2020: €29,500
- Profit (loss) carried forward -€15,943
down €15,943, from €12,957 to -€2,986
- Gross operating margin -€24,626
down €24,626, from €2,435 to -€22,191
From the 2019 result to the 2020 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,808 | €99,896 | -€18,912 | -15.9% |
| Current assets | 29/58 | €118,808 | €99,896 | -€18,912 | -15.9% |
| Amounts receivable within one year | 40/41 | €118,808 | €99,896 | -€18,912 | -15.9% |
| Total equity and liabilities | 10/49 | €118,808 | €99,896 | -€18,912 | -15.9% |
| Equity | 10/15 | €31,557 | €15,614 | -€15,943 | -50.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,957 | -€2,986 | -€15,943 | |
| Amounts payable | 17/49 | €87,251 | €84,282 | -€2,970 | -3.4% |
| Amounts payable after more than one year | 17 | - | €29,500 | +€29,500 | |
| Amounts payable within one year | 42/48 | €87,251 | €54,782 | -€32,470 | -37.2% |
| Trade debts | 44 | €22,465 | €28,608 | +€6,143 | +27.3% |
| Gross operating margin | 9900 | €2,435 | -€22,191 | -€24,626 | |
| Operating profit (loss) | 9901 | €1,536 | -€22,601 | -€24,136 | |
| Recurring financial income | 75 | - | €7,449 | +€7,449 | |
| Recurring financial charges | 65 | €1,068 | €649 | -€419 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €468 | -€15,800 | -€16,268 | |
| Income taxes | 67/77 | €358 | €142 | -€216 | -60.3% |
| Profit (loss) for the period | 9904 | €110 | -€15,943 | -€16,052 | |
| Profit (loss) for the period to be appropriated | 9905 | €110 | -€15,943 | -€16,052 |
Source: filed annual accounts (NBB), financial years ended 31 March 2019 and 31 March 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.