CM Land: 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 Land
Largest movements
- Cash -€3,171
down €3,171 (-1.1%), from €301,027 to €297,856
mainly Net result for the year (-€2,955) and Receivables within one year (-€215)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,255
down €2,255 (-95.3%), from -€2,367 to -€4,622
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 | €301,806 | €298,851 | -€2,955 | -1.0% |
| Current assets | 29/58 | €301,806 | €298,851 | -€2,955 | -1.0% |
| Amounts receivable within one year | 40/41 | €779 | €995 | +€215 | +27.6% |
| Other amounts receivable | 41 | €779 | €995 | +€215 | +27.6% |
| Cash at bank and in hand | 54/58 | €301,027 | €297,856 | -€3,171 | -1.1% |
| Total equity and liabilities | 10/49 | €301,806 | €298,851 | -€2,955 | -1.0% |
| Equity | 10/15 | €301,806 | €298,851 | -€2,955 | -1.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | - | -€15,000 | |
| Reserves not available under the articles | 1311 | €15,000 | - | -€15,000 | |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €136,806 | €133,851 | -€2,955 | -2.2% |
| Gross operating margin | 9900 | -€2,367 | -€4,622 | -€2,255 | -95.3% |
| Operating profit (loss) | 9901 | -€2,367 | -€4,622 | -€2,255 | -95.3% |
| Financial income | 75/76B | €1,649 | €1,666 | +€17 | +1.0% |
| Recurring financial income | 75 | €1,649 | €1,666 | +€17 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€718 | -€2,955 | -€2,238 | -312% |
| Profit (loss) for the period | 9904 | -€718 | -€2,955 | -€2,238 | -312% |
| Profit (loss) for the period to be appropriated | 9905 | -€718 | -€2,955 | -€2,238 | -312% |
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 15 October 2026 via checked.be.