CM Carrelage: 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.
CM Carrelage
Largest movements
- Tangible fixed assets -€2,903
down €2,903 (-33.3%), from €8,713 to €5,810
of which Furniture and vehicles: -€1,998
- Stocks and contracts -€1,776
down €1,776 (-10.2%), from €17,489 to €15,713
- Receivables within one year +€1,293
up €1,293 (+29.6%), from €4,371 to €5,664
of which Trade receivables: +€3,097
- Cash +€718
up €718 (+714%), from €101 to €818
mainly Tax, wage and social debts (+€6,475) and Depreciation (+€2,903)
- Debts after one year -€8,258
down €8,258 (-41.3%), from €20,016 to €11,758
- Tax, wage and social debts +€6,475
new in 2025: €6,475
- Trade debts -€1,877
down €1,877 (-20.5%), from €9,133 to €7,257
- Current portion of long-term debt +€897
up €897 (+11.6%), from €7,716 to €8,614
- Staff costs -€10,296
down €10,296 (-70.1%), from €14,682 to €4,386
- Gross operating margin +€3,152
up €3,152 (+22.0%), from €14,360 to €17,512
- Taxes -€1,685
down €1,685 (-58.1%), from €2,898 to €1,213
- Financial charges +€1,410
up €1,410 (+89.5%), from €1,575 to €2,985
- Other operating charges -€318
down €318 (-21.6%), from €1,474 to €1,156
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 | €31,442 | €28,775 | -€2,667 | -8.5% |
| Fixed assets | 21/28 | €8,713 | €5,810 | -€2,903 | -33.3% |
| Tangible fixed assets | 22/27 | €8,713 | €5,810 | -€2,903 | -33.3% |
| Furniture and vehicles | 24 | €5,999 | €4,001 | -€1,998 | -33.3% |
| Leasing and similar rights | 25 | €2,714 | €1,809 | -€905 | -33.3% |
| Current assets | 29/58 | €22,729 | €22,965 | +€236 | +1.0% |
| Stocks and contracts in progress | 3 | €17,489 | €15,713 | -€1,776 | -10.2% |
| Stocks | 30/36 | €17,489 | €15,713 | -€1,776 | -10.2% |
| Amounts receivable within one year | 40/41 | €4,371 | €5,664 | +€1,293 | +29.6% |
| Trade receivables | 40 | €549 | €3,646 | +€3,097 | +564% |
| Other amounts receivable | 41 | €3,822 | €2,018 | -€1,804 | -47.2% |
| Cash at bank and in hand | 54/58 | €101 | €818 | +€718 | +714% |
| Deferred charges and accrued income | 490/1 | €769 | €769 | = | 0.0% |
| Total equity and liabilities | 10/49 | €31,442 | €28,775 | -€2,667 | -8.5% |
| Equity | 10/15 | -€5,424 | -€5,328 | +€95 | +1.8% |
| Profit (loss) carried forward | 14 | -€5,424 | -€5,328 | +€95 | +1.8% |
| Amounts payable | 17/49 | €36,865 | €34,103 | -€2,762 | -7.5% |
| Amounts payable after more than one year | 17 | €20,016 | €11,758 | -€8,258 | -41.3% |
| Financial debts | 170/4 | €20,016 | €11,758 | -€8,258 | -41.3% |
| Amounts payable within one year | 42/48 | €16,850 | €22,345 | +€5,496 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €7,716 | €8,614 | +€897 | +11.6% |
| Trade debts | 44 | €9,133 | €7,257 | -€1,877 | -20.5% |
| Suppliers | 440/4 | €9,133 | €7,257 | -€1,877 | -20.5% |
| Taxes, remuneration and social security | 45 | - | €6,475 | +€6,475 | |
| Taxes | 450/3 | - | €6,475 | +€6,475 | |
| Remuneration, social security and pensions | 62 | €14,682 | €4,386 | -€10,296 | -70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,903 | €2,903 | = | 0.0% |
| Other operating charges | 640/8 | €1,474 | €1,156 | -€318 | -21.6% |
| Non-recurring operating charges | 66A | - | €4,773 | +€4,773 | |
| Gross operating margin | 9900 | €14,360 | €17,512 | +€3,152 | +22.0% |
| Operating profit (loss) | 9901 | -€4,699 | €4,294 | +€8,993 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,575 | €2,985 | +€1,410 | +89.5% |
| Recurring financial charges | 65 | €1,575 | €2,985 | +€1,410 | +89.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,274 | €1,309 | +€7,583 | |
| Income taxes | 67/77 | €2,898 | €1,213 | -€1,685 | -58.1% |
| Profit (loss) for the period | 9904 | -€9,172 | €95 | +€9,268 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,172 | €95 | +€9,268 |
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.