CMB CONSTRUCT: 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.
CMB CONSTRUCT
Largest movements
- Cash -€27,667
down €27,667 (-100%), from €27,667 to €0
mainly Receivables within one year (-€15,162) and Trade debts (-€13,105)
- Receivables within one year +€15,162
up €15,162 (+87.6%), from €17,302 to €32,464
of which Other amounts receivable: +€30,602
- Deferred charges and accrued income -€1,342
down €1,342 (-27.2%), from €4,933 to €3,591
- Trade debts -€13,105
down €13,105 (-83.2%), from €15,758 to €2,653
- Advances received -€2,000
down €2,000 (-17.6%), from €11,351 to €9,351
- Reserves +€1,461
up €1,461 (+23.6%), from €6,199 to €7,660
of which Distributable reserves: +€1,461
- Gross operating margin +€1,088
up €1,088 (+58.5%), from €1,858 to €2,946
- Financial income +€486
up €486 (+1,080%), from €45 to €531
- Other operating charges +€323
up €323 (+34.0%), from €950 to €1,273
- Taxes +€290
up €290 (+209%), from €139 to €429
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 | €50,293 | €36,446 | -€13,847 | -27.5% |
| Fixed assets | 21/28 | €392 | €392 | = | 0.0% |
| Financial fixed assets | 28 | €392 | €392 | = | 0.0% |
| Current assets | 29/58 | €49,902 | €36,055 | -€13,847 | -27.7% |
| Amounts receivable within one year | 40/41 | €17,302 | €32,464 | +€15,162 | +87.6% |
| Trade receivables | 40 | €15,568 | €128 | -€15,440 | -99.2% |
| Other amounts receivable | 41 | €1,734 | €32,336 | +€30,602 | +1,764% |
| Cash at bank and in hand | 54/58 | €27,667 | €0 | -€27,667 | -100% |
| Deferred charges and accrued income | 490/1 | €4,933 | €3,591 | -€1,342 | -27.2% |
| Total equity and liabilities | 10/49 | €50,293 | €36,446 | -€13,847 | -27.5% |
| Equity | 10/15 | €12,399 | €13,939 | +€1,539 | +12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,199 | €7,660 | +€1,461 | +23.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,339 | €5,800 | +€1,461 | +33.7% |
| Profit (loss) carried forward | 14 | - | €79 | +€79 | |
| Amounts payable | 17/49 | €37,894 | €22,508 | -€15,386 | -40.6% |
| Amounts payable within one year | 42/48 | €28,867 | €13,479 | -€15,388 | -53.3% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €15,758 | €2,653 | -€13,105 | -83.2% |
| Suppliers | 440/4 | €15,758 | €2,653 | -€13,105 | -83.2% |
| Advances received on contracts in progress | 46 | €11,351 | €9,351 | -€2,000 | -17.6% |
| Taxes, remuneration and social security | 45 | €1,758 | €1,468 | -€289 | -16.5% |
| Taxes | 450/3 | €1,758 | €1,468 | -€289 | -16.5% |
| Accrued charges and deferred income | 492/3 | €9,027 | €9,029 | +€2 | 0.0% |
| Other operating charges | 640/8 | €950 | €1,273 | +€323 | +34.0% |
| Gross operating margin | 9900 | €1,858 | €2,946 | +€1,088 | +58.5% |
| Operating profit (loss) | 9901 | €908 | €1,673 | +€765 | +84.2% |
| Financial income | 75/76B | €45 | €531 | +€486 | +1,080% |
| Recurring financial income | 75 | €45 | €531 | +€486 | +1,080% |
| Financial charges | 65/66B | €258 | €235 | -€23 | -8.8% |
| Recurring financial charges | 65 | €258 | €235 | -€23 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €696 | €1,969 | +€1,273 | +183% |
| Income taxes | 67/77 | €139 | €429 | +€290 | +209% |
| Profit (loss) for the period | 9904 | €557 | €1,539 | +€983 | +177% |
| Profit (loss) for the period to be appropriated | 9905 | €557 | €1,539 | +€983 | +177% |
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 17 October 2026 via checked.be.