CMA SERVICES: 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.
CMA SERVICES
Largest movements
- Cash +€12,791
up €12,791 (+4106.0%), from €312 to €13,102
mainly Depreciation (+€13,021) and Tax, wage and social debts (+€8,328)
- Tangible fixed assets -€11,521
down €11,521 (-7.1%), from €161,756 to €150,235
of which Land and buildings: -€7,590
- Receivables within one year -€2,617
down €2,617 (-4.3%), from €60,171 to €57,553
of which Other amounts receivable: -€12,739
- Tax, wage and social debts +€8,328
up €8,328 (+84.9%), from €9,805 to €18,133
of which Remuneration and social security: +€4,199
- Debts after one year -€7,962
down €7,962 (-10.5%), from €75,694 to €67,732
- Trade debts -€6,836
down €6,836 (-29.9%), from €22,877 to €16,041
- Reserves +€3,606
up €3,606 (+4.1%), from €88,578 to €92,183
of which Distributable reserves: +€3,606
- Gross operating margin +€18,867
up €18,867 (+33.4%), from €56,404 to €75,270
- Staff costs +€6,885
up €6,885 (+14.9%), from €46,274 to €53,159
- Taxes +€3,047
up €3,047 (+1047.0%), from €291 to €3,338
- Financial charges -€2,859
down €2,859 (-67.4%), from €4,245 to €1,385
- Financial income -€1,712
down €1,712 (-75.0%), from €2,282 to €570
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 | €223,374 | €221,089 | -€2,285 | -1.0% |
| Fixed assets | 21/28 | €161,954 | €150,433 | -€11,521 | -7.1% |
| Tangible fixed assets | 22/27 | €161,756 | €150,235 | -€11,521 | -7.1% |
| Land and buildings | 22 | €145,103 | €137,513 | -€7,590 | -5.2% |
| Plant, machinery and equipment | 23 | €10,790 | €7,365 | -€3,425 | -31.7% |
| Furniture and vehicles | 24 | €5,863 | €5,357 | -€506 | -8.6% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €61,420 | €70,656 | +€9,236 | +15.0% |
| Amounts receivable within one year | 40/41 | €60,171 | €57,553 | -€2,617 | -4.3% |
| Trade receivables | 40 | €42,352 | €52,473 | +€10,121 | +23.9% |
| Other amounts receivable | 41 | €17,819 | €5,080 | -€12,739 | -71.5% |
| Cash at bank and in hand | 54/58 | €312 | €13,102 | +€12,791 | +4106.0% |
| Deferred charges and accrued income | 490/1 | €938 | - | -€938 | |
| Total equity and liabilities | 10/49 | €223,374 | €221,089 | -€2,285 | -1.0% |
| Equity | 10/15 | €107,170 | €110,775 | +€3,606 | +3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €88,578 | €92,183 | +€3,606 | +4.1% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €86,099 | €89,704 | +€3,606 | +4.2% |
| Amounts payable | 17/49 | €116,204 | €110,313 | -€5,891 | -5.1% |
| Amounts payable after more than one year | 17 | €75,694 | €67,732 | -€7,962 | -10.5% |
| Financial debts | 170/4 | €75,694 | €67,732 | -€7,962 | -10.5% |
| Amounts payable within one year | 42/48 | €40,465 | €42,136 | +€1,671 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €7,783 | €7,962 | +€179 | +2.3% |
| Trade debts | 44 | €22,877 | €16,041 | -€6,836 | -29.9% |
| Suppliers | 440/4 | €22,877 | €16,041 | -€6,836 | -29.9% |
| Taxes, remuneration and social security | 45 | €9,805 | €18,133 | +€8,328 | +84.9% |
| Taxes | 450/3 | €3,524 | €7,653 | +€4,129 | +117.2% |
| Remuneration and social security | 454/9 | €6,281 | €10,480 | +€4,199 | +66.9% |
| Accrued charges and deferred income | 492/3 | €45 | €445 | +€400 | +888.3% |
| Remuneration, social security and pensions | 62 | €46,274 | €53,159 | +€6,885 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,698 | €13,021 | -€677 | -4.9% |
| Other operating charges | 640/8 | €857 | €548 | -€309 | -36.1% |
| Non-recurring operating charges | 66A | €1,114 | €784 | -€331 | -29.7% |
| Gross operating margin | 9900 | €56,404 | €75,270 | +€18,867 | +33.4% |
| Operating profit (loss) | 9901 | -€5,539 | €7,759 | +€13,298 | |
| Financial income | 75/76B | €2,282 | €570 | -€1,712 | -75.0% |
| Recurring financial income | 75 | €2,282 | €570 | -€1,712 | -75.0% |
| Financial charges | 65/66B | €4,245 | €1,385 | -€2,859 | -67.4% |
| Recurring financial charges | 65 | €4,245 | €1,385 | -€2,859 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,502 | €6,944 | +€14,446 | |
| Income taxes | 67/77 | €291 | €3,338 | +€3,047 | +1047.0% |
| Profit (loss) for the period | 9904 | -€7,793 | €3,606 | +€11,399 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,793 | €3,606 | +€11,399 |
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 9 October 2026 via checked.be.