CM SOINS: 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 SOINS
Largest movements
- Current investments -€110,000
down €110,000 (-100%), from €110,000 to €0
- Cash +€109,504
up €109,504 (+1,307%), from €8,377 to €117,881
mainly Current investments (+€110,000) and Other debts (+€60,663)
- Tangible fixed assets -€11,615
down €11,615 (-21.7%), from €53,436 to €41,820
of which Furniture and vehicles: -€10,676
- Deferred charges and accrued income +€4,061
up €4,061 (+26.6%), from €15,252 to €19,313
- Receivables within one year -€3,500
down €3,500 (-97.8%), from €3,580 to €80
of which Other amounts receivable: -€3,500
- Reserves -€70,682
down €70,682 (-62.9%), from €112,336 to €41,654
of which Distributable reserves: -€70,682
- Other debts +€60,663
up €60,663 (+211%), from €28,763 to €89,426
- Tax, wage and social debts +€8,834
up €8,834 (+489%), from €1,805 to €10,639
- Debts after one year -€6,010
down €6,010 (-32.9%), from €18,268 to €12,257
- Accrued charges and deferred income -€2,858
down €2,858 (-100%), from €2,858 to €0
- Gross operating margin +€23,864
up €23,864 (+72.2%), from €33,042 to €56,906
- Taxes +€6,282
up €6,282 (+81.9%), from €7,673 to €13,955
- Financial charges -€1,601
down €1,601 (-52.0%), from €3,078 to €1,477
- Depreciation +€821
up €821 (+6.6%), from €12,523 to €13,344
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 | €190,646 | €179,095 | -€11,551 | -6.1% |
| Fixed assets | 21/28 | €53,436 | €41,820 | -€11,615 | -21.7% |
| Tangible fixed assets | 22/27 | €53,436 | €41,820 | -€11,615 | -21.7% |
| Land and buildings | 22 | €5,295 | €4,356 | -€939 | -17.7% |
| Furniture and vehicles | 24 | €48,140 | €37,464 | -€10,676 | -22.2% |
| Current assets | 29/58 | €137,210 | €137,275 | +€65 | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €3,580 | €80 | -€3,500 | -97.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,580 | €80 | -€3,500 | -97.8% |
| Current investments | 50/53 | €110,000 | €0 | -€110,000 | -100% |
| Cash at bank and in hand | 54/58 | €8,377 | €117,881 | +€109,504 | +1,307% |
| Deferred charges and accrued income | 490/1 | €15,252 | €19,313 | +€4,061 | +26.6% |
| Total equity and liabilities | 10/49 | €190,646 | €179,095 | -€11,551 | -6.1% |
| Equity | 10/15 | €130,936 | €60,254 | -€70,682 | -54.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,336 | €41,654 | -€70,682 | -62.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €112,336 | €41,654 | -€70,682 | -62.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,710 | €118,841 | +€59,131 | +99.0% |
| Amounts payable after more than one year | 17 | €18,268 | €12,257 | -€6,010 | -32.9% |
| Financial debts | 170/4 | €18,268 | €12,257 | -€6,010 | -32.9% |
| Amounts payable within one year | 42/48 | €38,584 | €106,584 | +€67,999 | +176% |
| Current portion of amounts payable after more than one year | 42 | €5,761 | €6,010 | +€250 | +4.3% |
| Trade debts | 44 | €2,256 | €509 | -€1,747 | -77.4% |
| Suppliers | 440/4 | €2,256 | €509 | -€1,747 | -77.4% |
| Taxes, remuneration and social security | 45 | €1,805 | €10,639 | +€8,834 | +489% |
| Taxes | 450/3 | €1,805 | €10,639 | +€8,834 | +489% |
| Other amounts payable | 47/48 | €28,763 | €89,426 | +€60,663 | +211% |
| Accrued charges and deferred income | 492/3 | €2,858 | €0 | -€2,858 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,523 | €13,344 | +€821 | +6.6% |
| Other operating charges | 640/8 | €1,148 | €696 | -€453 | -39.4% |
| Gross operating margin | 9900 | €33,042 | €56,906 | +€23,864 | +72.2% |
| Operating profit (loss) | 9901 | €19,370 | €42,866 | +€23,496 | +121% |
| Financial income | 75/76B | €1,912 | €1,829 | -€83 | -4.4% |
| Recurring financial income | 75 | €1,912 | €1,829 | -€83 | -4.4% |
| Financial charges | 65/66B | €3,078 | €1,477 | -€1,601 | -52.0% |
| Recurring financial charges | 65 | €3,078 | €1,477 | -€1,601 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €18,204 | €43,218 | +€25,013 | +137% |
| Income taxes | 67/77 | €7,673 | €13,955 | +€6,282 | +81.9% |
| Profit (loss) for the period | 9904 | €10,531 | €29,263 | +€18,732 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €10,531 | €29,263 | +€18,732 | +178% |
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 14 October 2026 via checked.be.