C&M SERVICES: what changed
Two fiscal 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 SERVICES
Largest movements
- Receivables within one year +€117,277
up €117,277 (+58.5%), from €200,414 to €317,691
of which Other amounts receivable: +€104,665
- Cash -€8,075
down €8,075 (-26.9%), from €29,996 to €21,921
mainly Receivables within one year (-€117,277) and Tax, wage and social debts (-€10,862)
- Tangible fixed assets -€7,588
down €7,588 (-24.7%), from €30,773 to €23,185
of which Furniture and vehicles: -€7,677
- Trade debts +€126,606
up €126,606 (+81.1%), from €156,075 to €282,681
- Tax, wage and social debts -€10,862
down €10,862 (-22.9%), from €47,441 to €36,579
of which Remuneration and social security: -€10,739
- Other debts -€8,127
down €8,127 (-46.5%), from €17,479 to €9,352
- Debts after one year -€6,671
down €6,671 (-43.6%), from €15,294 to €8,623
- Gross operating margin -€56,122
down €56,122 (-23.1%), from €243,396 to €187,275
- Staff costs -€43,906
down €43,906 (-20.1%), from €218,506 to €174,600
- Financial charges -€12,886
down €12,886 (-93.2%), from €13,833 to €947
of which Non-recurring financial charges: -€12,578
- Financial income +€3,579
up €3,579 (+2487.4%), from €144 to €3,723
of which Non-recurring financial income: +€3,101
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 | €261,183 | €362,797 | +€101,614 | +38.9% |
| Fixed assets | 21/28 | €30,773 | €23,185 | -€7,588 | -24.7% |
| Tangible fixed assets | 22/27 | €30,773 | €23,185 | -€7,588 | -24.7% |
| Plant, machinery and equipment | 23 | €6,486 | €6,575 | +€89 | +1.4% |
| Furniture and vehicles | 24 | €24,287 | €16,610 | -€7,677 | -31.6% |
| Current assets | 29/58 | €230,410 | €339,612 | +€109,202 | +47.4% |
| Amounts receivable within one year | 40/41 | €200,414 | €317,691 | +€117,277 | +58.5% |
| Trade receivables | 40 | €148,094 | €160,706 | +€12,612 | +8.5% |
| Other amounts receivable | 41 | €52,319 | €156,985 | +€104,665 | +200.1% |
| Cash at bank and in hand | 54/58 | €29,996 | €21,921 | -€8,075 | -26.9% |
| Total equity and liabilities | 10/49 | €261,183 | €362,797 | +€101,614 | +38.9% |
| Equity | 10/15 | €18,420 | €18,891 | +€471 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,220 | €12,691 | +€471 | +3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,360 | €10,831 | +€471 | +4.5% |
| Amounts payable | 17/49 | €242,763 | €343,906 | +€101,143 | +41.7% |
| Amounts payable after more than one year | 17 | €15,294 | €8,623 | -€6,671 | -43.6% |
| Financial debts | 170/4 | €15,294 | €8,623 | -€6,671 | -43.6% |
| Amounts payable within one year | 42/48 | €227,469 | €335,283 | +€107,814 | +47.4% |
| Current portion of amounts payable after more than one year | 42 | €6,474 | €6,671 | +€197 | +3.0% |
| Trade debts | 44 | €156,075 | €282,681 | +€126,606 | +81.1% |
| Suppliers | 440/4 | €156,075 | €282,681 | +€126,606 | +81.1% |
| Taxes, remuneration and social security | 45 | €47,441 | €36,579 | -€10,862 | -22.9% |
| Taxes | 450/3 | €7,800 | €7,677 | -€122 | -1.6% |
| Remuneration and social security | 454/9 | €39,641 | €28,902 | -€10,739 | -27.1% |
| Other amounts payable | 47/48 | €17,479 | €9,352 | -€8,127 | -46.5% |
| Remuneration, social security and pensions | 62 | €218,506 | €174,600 | -€43,906 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,168 | €10,613 | +€445 | +4.4% |
| Other operating charges | 640/8 | €488 | €535 | +€46 | +9.5% |
| Gross operating margin | 9900 | €243,396 | €187,275 | -€56,122 | -23.1% |
| Operating profit (loss) | 9901 | €14,234 | €1,527 | -€12,707 | -89.3% |
| Financial income | 75/76B | €144 | €3,723 | +€3,579 | +2487.4% |
| Recurring financial income | 75 | €144 | €622 | +€478 | +332.1% |
| Non-recurring financial income | 76B | - | €3,101 | +€3,101 | |
| Financial charges | 65/66B | €13,833 | €947 | -€12,886 | -93.2% |
| Recurring financial charges | 65 | €1,255 | €947 | -€308 | -24.5% |
| Non-recurring financial charges | 66B | €12,578 | - | -€12,578 | |
| Profit (loss) for the period before taxes | 9903 | €545 | €4,304 | +€3,758 | +689.0% |
| Income taxes | 67/77 | €2,329 | €3,833 | +€1,504 | +64.6% |
| Profit (loss) for the period | 9904 | -€1,784 | €471 | +€2,255 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,784 | €471 | +€2,255 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.