CM HOMES: 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.
CM HOMES
Largest movements
- Current investments -€800,000
down €800,000 (-100.0%), from €800,000 to €0
- Stocks and contracts +€657,552
up €657,552, from €0 to €657,552
- Cash -€32,448
down €32,448 (-64.5%), from €50,295 to €17,847
mainly Stocks and contracts (-€657,552) and Debts after one year (-€200,000)
- Receivables within one year -€14,239
down €14,239 (-13.3%), from €106,798 to €92,560
of which Other amounts receivable: -€14,239
- Debts after one year -€200,000
down €200,000 (-26.7%), from €750,000 to €550,000
- Trade debts +€19,453
up €19,453 (+3287.1%), from €592 to €20,045
- Gross operating margin -€38,589
down €38,589, from €36,578 to -€2,011
- Financial charges -€19,647
down €19,647 (-54.7%), from €35,946 to €16,298
- Financial income -€6,450
down €6,450 (-39.6%), from €16,300 to €9,849
- Taxes -€3,361
down €3,361 (-100.0%), from €3,361 to €0
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 | €957,093 | €767,958 | -€189,135 | -19.8% |
| Current assets | 29/58 | €957,093 | €767,958 | -€189,135 | -19.8% |
| Stocks and contracts in progress | 3 | €0 | €657,552 | +€657,552 | |
| Stocks | 30/36 | €0 | €657,552 | +€657,552 | |
| Amounts receivable within one year | 40/41 | €106,798 | €92,560 | -€14,239 | -13.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €106,798 | €92,560 | -€14,239 | -13.3% |
| Current investments | 50/53 | €800,000 | €0 | -€800,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €50,295 | €17,847 | -€32,448 | -64.5% |
| Total equity and liabilities | 10/49 | €957,093 | €767,958 | -€189,135 | -19.8% |
| Equity | 10/15 | €206,053 | €197,465 | -€8,588 | -4.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €181,053 | €172,465 | -€8,588 | -4.7% |
| Distributable reserves | 133 | €181,053 | €172,465 | -€8,588 | -4.7% |
| Amounts payable | 17/49 | €751,040 | €570,493 | -€180,547 | -24.0% |
| Amounts payable after more than one year | 17 | €750,000 | €550,000 | -€200,000 | -26.7% |
| Financial debts | 170/4 | €750,000 | €550,000 | -€200,000 | -26.7% |
| Amounts payable within one year | 42/48 | €1,040 | €20,493 | +€19,453 | +1870.1% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €592 | €20,045 | +€19,453 | +3287.1% |
| Suppliers | 440/4 | €592 | €20,045 | +€19,453 | +3287.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €448 | €448 | = | 0.0% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €36,578 | -€2,011 | -€38,589 | |
| Operating profit (loss) | 9901 | €36,452 | -€2,139 | -€38,591 | |
| Financial income | 75/76B | €16,300 | €9,849 | -€6,450 | -39.6% |
| Recurring financial income | 75 | €16,300 | €9,849 | -€6,450 | -39.6% |
| Financial charges | 65/66B | €35,946 | €16,298 | -€19,647 | -54.7% |
| Recurring financial charges | 65 | €35,946 | €16,298 | -€19,647 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €16,806 | -€8,588 | -€25,394 | |
| Income taxes | 67/77 | €3,361 | €0 | -€3,361 | -100.0% |
| Profit (loss) for the period | 9904 | €13,445 | -€8,588 | -€22,033 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,445 | -€8,588 | -€22,033 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.