C'Mar: 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'Mar
Largest movements
- Cash +€8,976
up €8,976 (+251.1%), from €3,575 to €12,551
mainly Net result for the year (+€4,618) and Depreciation (+€3,357)
- Receivables within one year -€2,675
down €2,675 (-45.0%), from €5,949 to €3,274
of which Trade receivables: -€3,748
- Tangible fixed assets -€935
down €935 (-11.2%), from €8,320 to €7,385
of which Furniture and vehicles: -€2,335
- Profit (loss) carried forward -€9,715
down €9,715, from €5,708 to -€4,007
- Reserves +€4,500
new in 2024: €4,500
- Tax, wage and social debts +€2,837
new in 2024: €2,837
- Trade debts +€2,483
new in 2024: €2,483
- Current portion of long-term debt +€2,280
new in 2024: €2,280
- Gross operating margin -€6,392
down €6,392 (-34.9%), from €18,315 to €11,923
- Depreciation +€1,676
up €1,676 (+99.8%), from €1,680 to €3,357
- Other operating charges +€869
up €869 (+1260.1%), from €69 to €938
- Taxes +€615
up €615 (+24.6%), from €2,500 to €3,115
- Financial income +€474
new in 2024: €474
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 | €18,108 | €23,308 | +€5,201 | +28.7% |
| Fixed assets | 21/28 | €8,320 | €7,385 | -€935 | -11.2% |
| Tangible fixed assets | 22/27 | €8,320 | €7,385 | -€935 | -11.2% |
| Plant, machinery and equipment | 23 | - | €400 | +€400 | |
| Furniture and vehicles | 24 | €8,320 | €5,985 | -€2,335 | -28.1% |
| Other tangible fixed assets | 26 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €9,788 | €15,923 | +€6,135 | +62.7% |
| Amounts receivable within one year | 40/41 | €5,949 | €3,274 | -€2,675 | -45.0% |
| Trade receivables | 40 | €5,929 | €2,182 | -€3,748 | -63.2% |
| Other amounts receivable | 41 | €19 | €1,092 | +€1,073 | +5516.1% |
| Cash at bank and in hand | 54/58 | €3,575 | €12,551 | +€8,976 | +251.1% |
| Deferred charges and accrued income | 490/1 | €265 | €99 | -€166 | -62.7% |
| Total equity and liabilities | 10/49 | €18,108 | €23,308 | +€5,201 | +28.7% |
| Equity | 10/15 | €18,108 | €12,893 | -€5,215 | -28.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €4,500 | +€4,500 | |
| Distributable reserves | 133 | - | €4,500 | +€4,500 | |
| Profit (loss) carried forward | 14 | €5,708 | -€4,007 | -€9,715 | |
| Amounts payable | 17/49 | - | €10,416 | +€10,416 | |
| Amounts payable after more than one year | 17 | - | €1,356 | +€1,356 | |
| Financial debts | 170/4 | - | €1,356 | +€1,356 | |
| Amounts payable within one year | 42/48 | - | €9,043 | +€9,043 | |
| Current portion of amounts payable after more than one year | 42 | - | €2,280 | +€2,280 | |
| Trade debts | 44 | - | €2,483 | +€2,483 | |
| Suppliers | 440/4 | - | €2,483 | +€2,483 | |
| Taxes, remuneration and social security | 45 | - | €2,837 | +€2,837 | |
| Taxes | 450/3 | - | €2,837 | +€2,837 | |
| Other amounts payable | 47/48 | - | €1,443 | +€1,443 | |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,680 | €3,357 | +€1,676 | +99.8% |
| Other operating charges | 640/8 | €69 | €938 | +€869 | +1260.1% |
| Gross operating margin | 9900 | €18,315 | €11,923 | -€6,392 | -34.9% |
| Operating profit (loss) | 9901 | €16,566 | €7,628 | -€8,938 | -54.0% |
| Financial income | 75/76B | - | €474 | +€474 | |
| Recurring financial income | 75 | - | €474 | +€474 | |
| Financial charges | 65/66B | €49 | €370 | +€321 | +658.9% |
| Recurring financial charges | 65 | €49 | €370 | +€321 | +658.9% |
| Profit (loss) for the period before taxes | 9903 | €16,517 | €7,733 | -€8,785 | -53.2% |
| Income taxes | 67/77 | €2,500 | €3,115 | +€615 | +24.6% |
| Profit (loss) for the period | 9904 | €14,017 | €4,618 | -€9,399 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,017 | €4,618 | -€9,399 | -67.1% |
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 7 October 2026 via checked.be.