CMB CONCEPT: what changed
Two fiscal 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.
CMB CONCEPT
Largest movements
- Tangible fixed assets -€8,497
down €8,497 (-3.6%), from €236,259 to €227,762
of which Land and buildings: -€7,516
- Receivables within one year +€6,572
up €6,572 (+33.5%), from €19,615 to €26,188
of which Trade receivables: +€5,958
- Other debts +€22,420
up €22,420 (+19.1%), from €117,336 to €139,756
- Profit (loss) carried forward -€14,774
down €14,774 (-27.1%), from -€54,583 to -€69,356
- Debts after one year -€11,892
down €11,892 (-6.9%), from €172,233 to €160,340
of which Financial debts: -€13,295
- Gross operating margin +€6,173
up €6,173, from -€3,389 to €2,784
- Other operating charges +€310
up €310 (+8.2%), from €3,773 to €4,082
- Financial charges -€217
down €217 (-4.2%), from €5,196 to €4,979
- Depreciation +€208
up €208 (+2.5%), from €8,288 to €8,497
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,874 | €253,950 | -€1,924 | -0.8% |
| Fixed assets | 21/28 | €236,259 | €227,762 | -€8,497 | -3.6% |
| Tangible fixed assets | 22/27 | €236,259 | €227,762 | -€8,497 | -3.6% |
| Land and buildings | 22 | €231,781 | €224,264 | -€7,516 | -3.2% |
| Plant, machinery and equipment | 23 | €3,173 | €2,464 | -€709 | -22.4% |
| Furniture and vehicles | 24 | €1,305 | €1,034 | -€271 | -20.8% |
| Current assets | 29/58 | €19,615 | €26,188 | +€6,572 | +33.5% |
| Amounts receivable within one year | 40/41 | €19,615 | €26,188 | +€6,572 | +33.5% |
| Trade receivables | 40 | €18,200 | €24,158 | +€5,958 | +32.7% |
| Other amounts receivable | 41 | €1,416 | €2,030 | +€614 | +43.4% |
| Total equity and liabilities | 10/49 | €255,874 | €253,950 | -€1,924 | -0.8% |
| Equity | 10/15 | -€48,383 | -€63,156 | -€14,774 | -30.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,583 | -€69,356 | -€14,774 | -27.1% |
| Amounts payable | 17/49 | €304,257 | €317,106 | +€12,849 | +4.2% |
| Amounts payable after more than one year | 17 | €172,233 | €160,340 | -€11,892 | -6.9% |
| Financial debts | 170/4 | €172,233 | €158,937 | -€13,295 | -7.7% |
| Other amounts payable | 178/9 | - | €1,403 | +€1,403 | |
| Amounts payable within one year | 42/48 | €131,062 | €155,785 | +€24,723 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €11,669 | €11,892 | +€224 | +1.9% |
| Financial debts | 43 | €1,894 | €1,990 | +€96 | +5.1% |
| Credit institutions | 430/8 | €1,894 | €1,990 | +€96 | +5.1% |
| Trade debts | 44 | €164 | €2,147 | +€1,983 | +1209.8% |
| Suppliers | 440/4 | €164 | €2,147 | +€1,983 | +1209.8% |
| Other amounts payable | 47/48 | €117,336 | €139,756 | +€22,420 | +19.1% |
| Accrued charges and deferred income | 492/3 | €962 | €981 | +€18 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,288 | €8,497 | +€208 | +2.5% |
| Other operating charges | 640/8 | €3,773 | €4,082 | +€310 | +8.2% |
| Gross operating margin | 9900 | -€3,389 | €2,784 | +€6,173 | |
| Operating profit (loss) | 9901 | -€15,450 | -€9,795 | +€5,655 | +36.6% |
| Financial charges | 65/66B | €5,196 | €4,979 | -€217 | -4.2% |
| Recurring financial charges | 65 | €5,196 | €4,979 | -€217 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,646 | -€14,774 | +€5,872 | +28.4% |
| Profit (loss) for the period | 9904 | -€20,646 | -€14,774 | +€5,872 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,646 | -€14,774 | +€5,872 | +28.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.