CFM-SOINS: 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.
CFM-SOINS
Largest movements
- Receivables within one year +€4,058
up €4,058 (+36.9%), from €10,984 to €15,042
- Cash -€1,965
down €1,965 (-23.4%), from €8,396 to €6,431
mainly Receivables within one year (-€4,058) and Tax, wage and social debts (-€3,350)
- Deferred charges and accrued income -€1,491
down €1,491 (-14.1%), from €10,569 to €9,078
- Tangible fixed assets -€382
down €382 (-36.7%), from €1,040 to €658
- Profit (loss) carried forward +€4,235
up €4,235 (+21.8%), from €19,459 to €23,694
- Tax, wage and social debts -€3,350
down €3,350 (-43.5%), from €7,710 to €4,360
- Trade debts -€665
down €665 (-75.8%), from €877 to €212
- Purchases and services +€47,080
up €47,080 (+100.0%), from €47,097 to €94,177
- Turnover +€23,651
up €23,651 (+32.9%), from €71,850 to €95,501
- Gross operating margin -€21,294
down €21,294 (-77.2%), from €27,596 to €6,302
- Taxes -€5,945
down €5,945 (-77.1%), from €7,710 to €1,765
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 | €31,046 | €31,266 | +€220 | +0.7% |
| Fixed assets | 21/28 | €1,097 | €715 | -€382 | -34.8% |
| Tangible fixed assets | 22/27 | €1,040 | €658 | -€382 | -36.7% |
| Furniture and vehicles | 24 | €1,040 | €658 | -€382 | -36.7% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €29,949 | €30,551 | +€602 | +2.0% |
| Amounts receivable within one year | 40/41 | €10,984 | €15,042 | +€4,058 | +36.9% |
| Other amounts receivable | 41 | €10,984 | €15,042 | +€4,058 | +36.9% |
| Cash at bank and in hand | 54/58 | €8,396 | €6,431 | -€1,965 | -23.4% |
| Deferred charges and accrued income | 490/1 | €10,569 | €9,078 | -€1,491 | -14.1% |
| Total equity and liabilities | 10/49 | €31,046 | €31,266 | +€220 | +0.7% |
| Equity | 10/15 | €22,459 | €26,694 | +€4,235 | +18.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,459 | €23,694 | +€4,235 | +21.8% |
| Amounts payable | 17/49 | €8,587 | €4,572 | -€4,015 | -46.8% |
| Amounts payable within one year | 42/48 | €8,587 | €4,572 | -€4,015 | -46.8% |
| Trade debts | 44 | €877 | €212 | -€665 | -75.8% |
| Suppliers | 440/4 | €877 | €212 | -€665 | -75.8% |
| Taxes, remuneration and social security | 45 | €7,710 | €4,360 | -€3,350 | -43.5% |
| Taxes | 450/3 | €7,710 | €4,360 | -€3,350 | -43.5% |
| Turnover | 70 | €71,850 | €95,501 | +€23,651 | +32.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,097 | €94,177 | +€47,080 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107 | €382 | +€275 | +257.0% |
| Other operating charges | 640/8 | €604 | €547 | -€57 | -9.4% |
| Gross operating margin | 9900 | €27,596 | €6,302 | -€21,294 | -77.2% |
| Operating profit (loss) | 9901 | €26,885 | €5,373 | -€21,512 | -80.0% |
| Financial income | 75/76B | €333 | €705 | +€372 | +111.7% |
| Recurring financial income | 75 | €333 | €705 | +€372 | +111.7% |
| Financial charges | 65/66B | €49 | €78 | +€29 | +59.2% |
| Recurring financial charges | 65 | €49 | €78 | +€29 | +59.2% |
| Profit (loss) for the period before taxes | 9903 | €27,169 | €6,000 | -€21,169 | -77.9% |
| Income taxes | 67/77 | €7,710 | €1,765 | -€5,945 | -77.1% |
| Profit (loss) for the period | 9904 | €19,459 | €4,235 | -€15,224 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,459 | €4,235 | -€15,224 | -78.2% |
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 10 October 2026 via checked.be.