C.M.P. DESIGN: 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. DESIGN
Largest movements
- Cash -€48,762
down €48,762 (-83.3%), from €58,548 to €9,785
mainly Receivables within one year (-€42,427) and Accrued charges and deferred income (-€37,620)
- Receivables within one year +€42,427
up €42,427 (+567%), from €7,486 to €49,913
of which Trade receivables: +€44,835
- Tangible fixed assets -€8,590
down €8,590 (-53.0%), from €16,218 to €7,628
of which Furniture and vehicles: -€7,381
- Stocks and contracts -€7,707
down €7,707 (-19.0%), from €40,625 to €32,918
- Accrued charges and deferred income -€37,620
no longer reported in 2025 (was €37,620)
- Advances received +€29,191
new in 2025: €29,191
- Profit (loss) carried forward -€10,370
down €10,370 (-53.8%), from €19,282 to €8,913
- Trade debts +€8,327
up €8,327 (+169%), from €4,917 to €13,244
- Debts after one year -€5,517
no longer reported in 2025 (was €5,517)
- Gross operating margin -€11,462
down €11,462 (-9.6%), from €119,815 to €108,353
- Staff costs +€7,289
up €7,289 (+7.7%), from €94,147 to €101,436
- Other operating charges +€2,452
up €2,452 (+42.7%), from €5,744 to €8,196
- Financial income +€1,488
up €1,488 (+204%), from €730 to €2,218
- Depreciation -€1,484
down €1,484 (-12.2%), from €12,168 to €10,684
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 | €122,891 | €100,813 | -€22,078 | -18.0% |
| Fixed assets | 21/28 | €16,233 | €7,643 | -€8,590 | -52.9% |
| Tangible fixed assets | 22/27 | €16,218 | €7,628 | -€8,590 | -53.0% |
| Plant, machinery and equipment | 23 | €5,561 | €4,352 | -€1,209 | -21.7% |
| Furniture and vehicles | 24 | €10,657 | €3,276 | -€7,381 | -69.3% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €106,658 | €93,170 | -€13,488 | -12.6% |
| Stocks and contracts in progress | 3 | €40,625 | €32,918 | -€7,707 | -19.0% |
| Stocks | 30/36 | €40,625 | €32,918 | -€7,707 | -19.0% |
| Amounts receivable within one year | 40/41 | €7,486 | €49,913 | +€42,427 | +567% |
| Trade receivables | 40 | - | €44,835 | +€44,835 | |
| Other amounts receivable | 41 | €7,486 | €5,078 | -€2,408 | -32.2% |
| Cash at bank and in hand | 54/58 | €58,548 | €9,785 | -€48,762 | -83.3% |
| Deferred charges and accrued income | 490/1 | - | €554 | +€554 | |
| Total equity and liabilities | 10/49 | €122,891 | €100,813 | -€22,078 | -18.0% |
| Equity | 10/15 | €41,282 | €30,913 | -€10,370 | -25.1% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,282 | €8,913 | -€10,370 | -53.8% |
| Amounts payable | 17/49 | €81,609 | €69,900 | -€11,709 | -14.3% |
| Amounts payable after more than one year | 17 | €5,517 | - | -€5,517 | |
| Financial debts | 170/4 | €5,517 | - | -€5,517 | |
| Amounts payable within one year | 42/48 | €38,472 | €69,900 | +€31,428 | +81.7% |
| Current portion of amounts payable after more than one year | 42 | €5,733 | €5,517 | -€216 | -3.8% |
| Trade debts | 44 | €4,917 | €13,244 | +€8,327 | +169% |
| Suppliers | 440/4 | €4,917 | €13,244 | +€8,327 | +169% |
| Advances received on contracts in progress | 46 | - | €29,191 | +€29,191 | |
| Taxes, remuneration and social security | 45 | €8,725 | €7,648 | -€1,077 | -12.3% |
| Taxes | 450/3 | - | €213 | +€213 | |
| Remuneration and social security | 454/9 | €8,725 | €7,435 | -€1,290 | -14.8% |
| Other amounts payable | 47/48 | €19,097 | €14,300 | -€4,798 | -25.1% |
| Accrued charges and deferred income | 492/3 | €37,620 | - | -€37,620 | |
| Remuneration, social security and pensions | 62 | €94,147 | €101,436 | +€7,289 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,168 | €10,684 | -€1,484 | -12.2% |
| Other operating charges | 640/8 | €5,744 | €8,196 | +€2,452 | +42.7% |
| Gross operating margin | 9900 | €119,815 | €108,353 | -€11,462 | -9.6% |
| Operating profit (loss) | 9901 | €7,756 | -€11,963 | -€19,719 | |
| Financial income | 75/76B | €730 | €2,218 | +€1,488 | +204% |
| Recurring financial income | 75 | €730 | €2,218 | +€1,488 | +204% |
| Financial charges | 65/66B | €887 | €624 | -€263 | -29.6% |
| Recurring financial charges | 65 | €887 | €624 | -€263 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €7,599 | -€10,370 | -€17,968 | |
| Income taxes | 67/77 | €43 | - | -€43 | |
| Profit (loss) for the period | 9904 | €7,555 | -€10,370 | -€17,925 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,555 | -€10,370 | -€17,925 |
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.