CMB - SERVICE: 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 - SERVICE
Largest movements
- Receivables within one year -€68,481
down €68,481 (-68.8%), from €99,488 to €31,007
of which Trade receivables: -€70,650
- Tangible fixed assets -€20,257
down €20,257 (-12.8%), from €158,385 to €138,128
of which Furniture and vehicles: -€23,580
- Trade debts -€77,987
down €77,987 (-98.3%), from €79,348 to €1,361
- Debts after one year -€30,341
down €30,341 (-29.5%), from €102,807 to €72,466
- Reserves +€24,085
up €24,085 (+76.9%), from €31,312 to €55,397
of which Distributable reserves: +€24,085
- Gross operating margin +€20,423
up €20,423 (+38.1%), from €53,571 to €73,994
- Taxes +€10,028
up €10,028 (+276%), from €3,628 to €13,656
- Depreciation +€2,061
up €2,061 (+6.9%), from €29,913 to €31,974
- Financial charges -€913
down €913 (-16.9%), from €5,417 to €4,504
- Financial income +€789
up €789 (+5,242%), from €15 to €805
of which Non-recurring financial income: +€575
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 | €267,471 | €180,588 | -€86,883 | -32.5% |
| Fixed assets | 21/28 | €158,655 | €138,398 | -€20,257 | -12.8% |
| Tangible fixed assets | 22/27 | €158,385 | €138,128 | -€20,257 | -12.8% |
| Plant, machinery and equipment | 23 | €2,439 | €5,762 | +€3,323 | +136% |
| Furniture and vehicles | 24 | €155,946 | €132,367 | -€23,580 | -15.1% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €108,816 | €42,190 | -€66,627 | -61.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €99,488 | €31,007 | -€68,481 | -68.8% |
| Trade receivables | 40 | €85,902 | €15,253 | -€70,650 | -82.2% |
| Other amounts receivable | 41 | €13,586 | €15,755 | +€2,169 | +16.0% |
| Cash at bank and in hand | 54/58 | €7,407 | €9,171 | +€1,764 | +23.8% |
| Deferred charges and accrued income | 490/1 | €1,921 | €2,012 | +€91 | +4.7% |
| Total equity and liabilities | 10/49 | €267,471 | €180,588 | -€86,883 | -32.5% |
| Equity | 10/15 | €42,560 | €66,645 | +€24,085 | +56.6% |
| Contributions | 10/11 | €6,920 | €6,920 | = | 0.0% |
| Reserves | 13 | €31,312 | €55,397 | +€24,085 | +76.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €31,312 | €55,397 | +€24,085 | +76.9% |
| Profit (loss) carried forward | 14 | €4,328 | €4,328 | = | 0.0% |
| Amounts payable | 17/49 | €224,911 | €113,943 | -€110,968 | -49.3% |
| Amounts payable after more than one year | 17 | €102,807 | €72,466 | -€30,341 | -29.5% |
| Financial debts | 170/4 | €102,807 | €72,466 | -€30,341 | -29.5% |
| Amounts payable within one year | 42/48 | €119,813 | €40,078 | -€79,736 | -66.5% |
| Current portion of amounts payable after more than one year | 42 | €32,887 | €30,341 | -€2,546 | -7.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €79,348 | €1,361 | -€77,987 | -98.3% |
| Suppliers | 440/4 | €79,348 | €1,361 | -€77,987 | -98.3% |
| Advances received on contracts in progress | 46 | €2,045 | €286 | -€1,759 | -86.0% |
| Taxes, remuneration and social security | 45 | €5,533 | €8,089 | +€2,556 | +46.2% |
| Taxes | 450/3 | €4,533 | €8,089 | +€3,556 | +78.4% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Accrued charges and deferred income | 492/3 | €2,291 | €1,399 | -€892 | -38.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,913 | €31,974 | +€2,061 | +6.9% |
| Other operating charges | 640/8 | €973 | €579 | -€394 | -40.5% |
| Gross operating margin | 9900 | €53,571 | €73,994 | +€20,423 | +38.1% |
| Operating profit (loss) | 9901 | €22,685 | €41,441 | +€18,756 | +82.7% |
| Financial income | 75/76B | €15 | €805 | +€789 | +5,242% |
| Recurring financial income | 75 | €15 | €230 | +€214 | +1,424% |
| Non-recurring financial income | 76B | - | €575 | +€575 | |
| Financial charges | 65/66B | €5,417 | €4,504 | -€913 | -16.9% |
| Recurring financial charges | 65 | €5,417 | €4,504 | -€913 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €17,284 | €37,741 | +€20,458 | +118% |
| Income taxes | 67/77 | €3,628 | €13,656 | +€10,028 | +276% |
| Profit (loss) for the period | 9904 | €13,655 | €24,085 | +€10,430 | +76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,655 | €24,085 | +€10,430 | +76.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.