CMaintenant: 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.
CMaintenant
Largest movements
- Financial fixed assets +€550,000
new in 2025: €550,000
- Receivables within one year +€183,087
up €183,087 (+122%), from €149,634 to €332,721
of which Trade receivables: +€186,839
- Cash -€75,925
down €75,925 (-92.9%), from €81,707 to €5,782
mainly Investment in fixed assets (net) (-€559,653) and Receivables within one year (-€183,087)
- Tangible fixed assets -€39,504
down €39,504 (-3.5%), from €1.1m to €1.1m
of which Land and buildings: -€40,862
- Trade debts +€464,748
up €464,748 (+950%), from €48,926 to €513,674
- Other debts +€155,333
up €155,333 (+257%), from €60,339 to €215,672
- Profit (loss) carried forward -€53,950
down €53,950, from €7,380 to -€46,570
- Debts after one year +€46,189
up €46,189 (+3.9%), from €1.2m to €1.2m
- Current portion of long-term debt +€20,970
up €20,970 (+73.6%), from €28,490 to €49,460
- Gross operating margin -€98,279
down €98,279 (-59.8%), from €164,263 to €65,984
- Depreciation -€72,037
down €72,037 (-59.4%), from €121,194 to €49,156
- Financial charges +€28,255
up €28,255 (+91.8%), from €30,790 to €59,045
- Other operating charges +€8,538
up €8,538 (+267%), from €3,194 to €11,733
- Taxes -€3,250
no longer reported in 2025 (was €3,250)
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 | €1,361,413 | €1,972,379 | +€610,966 | +44.9% |
| Fixed assets | 21/28 | €1,115,273 | €1,625,770 | +€510,496 | +45.8% |
| Tangible fixed assets | 22/27 | €1,115,273 | €1,075,770 | -€39,504 | -3.5% |
| Land and buildings | 22 | €1,102,201 | €1,061,339 | -€40,862 | -3.7% |
| Furniture and vehicles | 24 | €13,072 | €14,431 | +€1,358 | +10.4% |
| Financial fixed assets | 28 | - | €550,000 | +€550,000 | |
| Current assets | 29/58 | €246,140 | €346,610 | +€100,470 | +40.8% |
| Amounts receivable within one year | 40/41 | €149,634 | €332,721 | +€183,087 | +122% |
| Trade receivables | 40 | €142,705 | €329,544 | +€186,839 | +131% |
| Other amounts receivable | 41 | €6,929 | €3,176 | -€3,752 | -54.2% |
| Cash at bank and in hand | 54/58 | €81,707 | €5,782 | -€75,925 | -92.9% |
| Deferred charges and accrued income | 490/1 | €14,799 | €8,107 | -€6,692 | -45.2% |
| Total equity and liabilities | 10/49 | €1,361,413 | €1,972,379 | +€610,966 | +44.9% |
| Equity | 10/15 | €9,380 | -€44,570 | -€53,950 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,380 | -€46,570 | -€53,950 | |
| Amounts payable | 17/49 | €1,352,034 | €2,016,950 | +€664,916 | +49.2% |
| Amounts payable after more than one year | 17 | €1,190,946 | €1,237,135 | +€46,189 | +3.9% |
| Financial debts | 170/4 | €1,190,946 | €1,237,135 | +€46,189 | +3.9% |
| Amounts payable within one year | 42/48 | €161,088 | €779,815 | +€618,727 | +384% |
| Current portion of amounts payable after more than one year | 42 | €28,490 | €49,460 | +€20,970 | +73.6% |
| Trade debts | 44 | €48,926 | €513,674 | +€464,748 | +950% |
| Suppliers | 440/4 | €48,926 | €513,674 | +€464,748 | +950% |
| Advances received on contracts in progress | 46 | €19,080 | - | -€19,080 | |
| Taxes, remuneration and social security | 45 | €4,253 | €1,009 | -€3,244 | -76.3% |
| Taxes | 450/3 | €4,253 | €1,009 | -€3,244 | -76.3% |
| Other amounts payable | 47/48 | €60,339 | €215,672 | +€155,333 | +257% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,194 | €49,156 | -€72,037 | -59.4% |
| Other operating charges | 640/8 | €3,194 | €11,733 | +€8,538 | +267% |
| Gross operating margin | 9900 | €164,263 | €65,984 | -€98,279 | -59.8% |
| Operating profit (loss) | 9901 | €39,875 | €5,095 | -€34,780 | -87.2% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.9% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.9% |
| Financial charges | 65/66B | €30,790 | €59,045 | +€28,255 | +91.8% |
| Recurring financial charges | 65 | €30,790 | €59,045 | +€28,255 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | €9,091 | -€53,950 | -€63,041 | |
| Income taxes | 67/77 | €3,250 | - | -€3,250 | |
| Profit (loss) for the period | 9904 | €5,842 | -€53,950 | -€59,792 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,842 | -€53,950 | -€59,792 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.