CGM SOLUTIONS: 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.
CGM SOLUTIONS
Largest movements
- Cash +€48,590
up €48,590 (+50.6%), from €95,937 to €144,527
mainly Depreciation (+€39,885) and Net result for the year (+€27,645)
- Receivables within one year -€20,304
down €20,304 (-72.4%), from €28,048 to €7,744
of which Trade receivables: -€17,886
- Tangible fixed assets -€12,583
down €12,583 (-4.6%), from €275,050 to €262,468
of which Furniture and vehicles: -€15,966
- Reserves +€27,645
up €27,645 (+23.1%), from €119,788 to €147,432
of which Distributable reserves: +€27,645
- Debts after one year -€14,252
down €14,252 (-7.1%), from €199,875 to €185,623
- Gross operating margin +€6,954
up €6,954 (+8.6%), from €81,219 to €88,173
- Taxes +€1,835
up €1,835 (+20.0%), from €9,158 to €10,994
- Depreciation +€900
up €900 (+2.3%), from €38,985 to €39,885
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 | €402,632 | €417,501 | +€14,869 | +3.7% |
| Fixed assets | 21/28 | €275,050 | €262,468 | -€12,583 | -4.6% |
| Tangible fixed assets | 22/27 | €275,050 | €262,468 | -€12,583 | -4.6% |
| Land and buildings | 22 | €217,650 | €221,033 | +€3,383 | +1.6% |
| Furniture and vehicles | 24 | €57,400 | €41,434 | -€15,966 | -27.8% |
| Current assets | 29/58 | €127,582 | €155,034 | +€27,451 | +21.5% |
| Amounts receivable within one year | 40/41 | €28,048 | €7,744 | -€20,304 | -72.4% |
| Trade receivables | 40 | €25,630 | €7,744 | -€17,886 | -69.8% |
| Other amounts receivable | 41 | €2,418 | - | -€2,418 | |
| Cash at bank and in hand | 54/58 | €95,937 | €144,527 | +€48,590 | +50.6% |
| Deferred charges and accrued income | 490/1 | €3,597 | €2,762 | -€835 | -23.2% |
| Total equity and liabilities | 10/49 | €402,632 | €417,501 | +€14,869 | +3.7% |
| Equity | 10/15 | €171,988 | €199,632 | +€27,645 | +16.1% |
| Contributions | 10/11 | €52,200 | €52,200 | = | 0.0% |
| Reserves | 13 | €119,788 | €147,432 | +€27,645 | +23.1% |
| Non-distributable reserves | 130/1 | €5,460 | €5,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,460 | €5,460 | = | 0.0% |
| Distributable reserves | 133 | €114,328 | €141,972 | +€27,645 | +24.2% |
| Amounts payable | 17/49 | €230,645 | €217,869 | -€12,776 | -5.5% |
| Amounts payable after more than one year | 17 | €199,875 | €185,623 | -€14,252 | -7.1% |
| Financial debts | 170/4 | €199,875 | €185,623 | -€14,252 | -7.1% |
| Amounts payable within one year | 42/48 | €30,770 | €32,245 | +€1,476 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €18,908 | €20,526 | +€1,617 | +8.6% |
| Trade debts | 44 | €4,688 | €3,851 | -€837 | -17.9% |
| Suppliers | 440/4 | €4,688 | €3,851 | -€837 | -17.9% |
| Taxes, remuneration and social security | 45 | €4,838 | €7,869 | +€3,031 | +62.6% |
| Taxes | 450/3 | €4,838 | €3,969 | -€869 | -18.0% |
| Remuneration and social security | 454/9 | - | €3,900 | +€3,900 | |
| Other amounts payable | 47/48 | €2,336 | - | -€2,336 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,985 | €39,885 | +€900 | +2.3% |
| Other operating charges | 640/8 | €3,318 | €3,073 | -€245 | -7.4% |
| Gross operating margin | 9900 | €81,219 | €88,173 | +€6,954 | +8.6% |
| Operating profit (loss) | 9901 | €38,916 | €45,215 | +€6,299 | +16.2% |
| Financial income | 75/76B | €239 | €516 | +€278 | +116.5% |
| Recurring financial income | 75 | €239 | €516 | +€278 | +116.5% |
| Financial charges | 65/66B | €7,407 | €7,093 | -€314 | -4.2% |
| Recurring financial charges | 65 | €7,407 | €7,093 | -€314 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €31,747 | €38,638 | +€6,891 | +21.7% |
| Income taxes | 67/77 | €9,158 | €10,994 | +€1,835 | +20.0% |
| Profit (loss) for the period | 9904 | €22,589 | €27,645 | +€5,056 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,589 | €27,645 | +€5,056 | +22.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.