CM CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets -€13,283
down €13,283 (-32.6%), from €40,741 to €27,458
of which Plant, machinery and equipment: -€9,102
- Receivables within one year +€2,765
up €2,765 (+19.2%), from €14,420 to €17,185
of which Other amounts receivable: +€5,841
- Cash +€741
up €741 (+39.7%), from €1,866 to €2,607
mainly Depreciation (+€13,283) and Net result for the year (+€4,030)
- Trade debts -€5,771
down €5,771 (-72.7%), from €7,937 to €2,166
- Accrued charges and deferred income -€4,914
down €4,914 (-98.3%), from €5,000 to €86
- Reserves +€4,400
new in 2024: €4,400
- Tax, wage and social debts -€3,122
down €3,122 (-51.9%), from €6,015 to €2,893
- Gross operating margin +€6,654
up €6,654 (+54.6%), from €12,178 to €18,832
- Financial income -€2,735
no longer reported in 2024 (was €2,735)
- Taxes +€1,041
new in 2024: €1,041
- Depreciation -€279
down €279 (-2.1%), from €13,562 to €13,283
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.
Derived cash bridge
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 | €57,027 | €47,250 | -€9,777 | -17.1% |
| Fixed assets | 21/28 | €40,741 | €27,458 | -€13,283 | -32.6% |
| Tangible fixed assets | 22/27 | €40,741 | €27,458 | -€13,283 | -32.6% |
| Plant, machinery and equipment | 23 | €27,740 | €18,637 | -€9,102 | -32.8% |
| Furniture and vehicles | 24 | €13,001 | €8,821 | -€4,180 | -32.2% |
| Current assets | 29/58 | €16,286 | €19,792 | +€3,506 | +21.5% |
| Amounts receivable within one year | 40/41 | €14,420 | €17,185 | +€2,765 | +19.2% |
| Trade receivables | 40 | €8,828 | €5,753 | -€3,076 | -34.8% |
| Other amounts receivable | 41 | €5,591 | €11,432 | +€5,841 | +104% |
| Cash at bank and in hand | 54/58 | €1,866 | €2,607 | +€741 | +39.7% |
| Total equity and liabilities | 10/49 | €57,027 | €47,250 | -€9,777 | -17.1% |
| Equity | 10/15 | €38,074 | €42,105 | +€4,030 | +10.6% |
| Contributions | 10/11 | €9,860 | €9,860 | = | 0.0% |
| Contributions outside capital | 11 | €9,860 | €9,860 | = | 0.0% |
| Other | 1109/19 | €9,860 | €9,860 | = | 0.0% |
| Reserves | 13 | - | €4,400 | +€4,400 | |
| Distributable reserves | 133 | - | €4,400 | +€4,400 | |
| Profit (loss) carried forward | 14 | €28,214 | €27,845 | -€370 | -1.3% |
| Amounts payable | 17/49 | €18,952 | €5,145 | -€13,807 | -72.9% |
| Amounts payable within one year | 42/48 | €13,952 | €5,059 | -€8,893 | -63.7% |
| Trade debts | 44 | €7,937 | €2,166 | -€5,771 | -72.7% |
| Suppliers | 440/4 | €7,937 | €2,166 | -€5,771 | -72.7% |
| Taxes, remuneration and social security | 45 | €6,015 | €2,893 | -€3,122 | -51.9% |
| Taxes | 450/3 | €6,015 | €2,893 | -€3,122 | -51.9% |
| Accrued charges and deferred income | 492/3 | €5,000 | €86 | -€4,914 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,562 | €13,283 | -€279 | -2.1% |
| Other operating charges | 640/8 | €246 | €325 | +€78 | +31.8% |
| Gross operating margin | 9900 | €12,178 | €18,832 | +€6,654 | +54.6% |
| Operating profit (loss) | 9901 | -€1,630 | €5,225 | +€6,855 | |
| Financial income | 75/76B | €2,735 | - | -€2,735 | |
| Recurring financial income | 75 | €2,735 | - | -€2,735 | |
| Financial charges | 65/66B | €161 | €153 | -€7 | -4.5% |
| Recurring financial charges | 65 | €161 | €153 | -€7 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €945 | €5,071 | +€4,127 | +437% |
| Income taxes | 67/77 | - | €1,041 | +€1,041 | |
| Profit (loss) for the period | 9904 | €945 | €4,030 | +€3,086 | +327% |
| Profit (loss) for the period to be appropriated | 9905 | €945 | €4,030 | +€3,086 | +327% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.