CM store: 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 store
Largest movements
- Cash +€26,677
up €26,677 (+35.7%), from €74,756 to €101,433
mainly Net result for the year (+€18,714) and Receivables within one year (+€4,421)
- Receivables within one year -€4,421
down €4,421 (-15.3%), from €28,872 to €24,451
- Reserves +€18,714
up €18,714 (+31.0%), from €60,377 to €79,092
- Tax, wage and social debts +€2,411
up €2,411 (+5.9%), from €40,554 to €42,965
of which Remuneration and social security: +€8,748
- Staff costs +€83,513
up €83,513 (+60.3%), from €138,560 to €222,072
- Gross operating margin +€69,088
up €69,088 (+37.8%), from €182,585 to €251,672
- Taxes -€3,682
down €3,682 (-25.6%), from €14,394 to €10,712
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 | €103,991 | €126,246 | +€22,255 | +21.4% |
| Fixed assets | 21/28 | €363 | €363 | = | 0.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €103,628 | €125,883 | +€22,255 | +21.5% |
| Amounts receivable within one year | 40/41 | €28,872 | €24,451 | -€4,421 | -15.3% |
| Trade receivables | 40 | €28,872 | €24,451 | -€4,421 | -15.3% |
| Cash at bank and in hand | 54/58 | €74,756 | €101,433 | +€26,677 | +35.7% |
| Total equity and liabilities | 10/49 | €103,991 | €126,246 | +€22,255 | +21.4% |
| Equity | 10/15 | €62,877 | €81,592 | +€18,714 | +29.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €60,377 | €79,092 | +€18,714 | +31.0% |
| Distributable reserves | 133 | €60,377 | €79,092 | +€18,714 | +31.0% |
| Amounts payable | 17/49 | €41,114 | €44,655 | +€3,541 | +8.6% |
| Amounts payable within one year | 42/48 | €41,114 | €44,655 | +€3,541 | +8.6% |
| Trade debts | 44 | €514 | €1,645 | +€1,131 | +219.8% |
| Suppliers | 440/4 | €514 | €1,645 | +€1,131 | +219.8% |
| Taxes, remuneration and social security | 45 | €40,554 | €42,965 | +€2,411 | +5.9% |
| Taxes | 450/3 | €19,740 | €13,402 | -€6,338 | -32.1% |
| Remuneration and social security | 454/9 | €20,814 | €29,563 | +€8,748 | +42.0% |
| Other amounts payable | 47/48 | €45 | €45 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €138,560 | €222,072 | +€83,513 | +60.3% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €182,585 | €251,672 | +€69,088 | +37.8% |
| Operating profit (loss) | 9901 | €43,638 | €29,600 | -€14,037 | -32.2% |
| Financial income | 75/76B | €12 | €7 | -€5 | -43.2% |
| Recurring financial income | 75 | €12 | €7 | -€5 | -43.2% |
| Financial charges | 65/66B | €183 | €181 | -€2 | -1.0% |
| Recurring financial charges | 65 | €183 | €181 | -€2 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €43,466 | €29,426 | -€14,041 | -32.3% |
| Income taxes | 67/77 | €14,394 | €10,712 | -€3,682 | -25.6% |
| Profit (loss) for the period | 9904 | €29,072 | €18,714 | -€10,358 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,072 | €18,714 | -€10,358 | -35.6% |
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 10 October 2026 via checked.be.