CMB Verdeyen: what changed
What changed
CMB Verdeyen
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€71,477
2024 · €70,161+€1,316
Equity
€315,833
2024 · €284,518+€31,315
Cash
€213,466
2024 · €92,126+€121,339
Balance sheet total
€546,820
2024 · €679,364-€132,544
Largest movements
Assets
- Stocks and contracts -€233,250
down €233,250 (-44.5%), from €524,482 to €291,232
- Cash +€121,339
up €121,339 (+132%), from €92,126 to €213,466
mainly Stocks and contracts (+€233,250) and Net result for the year (+€71,477)
- Tangible fixed assets -€13,028
down €13,028 (-34.3%), from €37,970 to €24,942
of which Furniture and vehicles: -€7,420
Equity and liabilities
- Trade debts -€153,670
down €153,670 (-77.2%), from €199,102 to €45,432
- Reserves +€31,315
up €31,315 (+11.8%), from €265,918 to €297,233
- Short-term financial debts -€30,000
down €30,000 (-22.2%), from €135,000 to €105,000
- Advances received +€21,971
up €21,971 (+122%), from €18,000 to €39,971
- Accrued charges and deferred income -€10,861
down €10,861 (-72.8%), from €14,917 to €4,056
Income statement
- Financial charges -€3,974
down €3,974 (-25.5%), from €15,592 to €11,618
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€70,161
Gross operating margin
-€1,402
Staff costs
-€1,263
Depreciation
+€482
Other operating charges
+€516
Financial income
-€482
Financial charges
+€3,974
Taxes
-€509
Result 2025
€71,477
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€192,358
Investment
-€1,352
Financing
-€69,667
Cash 2024
€92,126
From operations (derived)
+€192,358
Net result for the year
+€71,477
Depreciation
+€14,380
Stocks and contracts
+€233,250
Receivables within one year
+€6,561
Deferred charges and accrued income
+€1,045
Trade debts
-€153,670
Tax, wage and social debts
+€2,494
Advances received
+€21,971
Other debts
+€5,711
Accrued charges and deferred income
-€10,861
Investment (derived)
-€1,352
Investment in fixed assets (net)
-€1,352
Financing
-€69,667
Current portion of long-term debt
+€496
Short-term financial debts
-€30,000
Contributions, distributions and other
-€40,162
Cash 2025
€213,466
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €679,364 | €546,820 | -€132,544 | -19.5% |
| Fixed assets | 21/28 | €37,970 | €24,942 | -€13,028 | -34.3% |
| Tangible fixed assets | 22/27 | €37,970 | €24,942 | -€13,028 | -34.3% |
| Plant, machinery and equipment | 23 | €6,704 | €4,910 | -€1,794 | -26.8% |
| Furniture and vehicles | 24 | €18,615 | €11,196 | -€7,420 | -39.9% |
| Other tangible fixed assets | 26 | €12,651 | €8,836 | -€3,814 | -30.2% |
| Current assets | 29/58 | €641,394 | €521,877 | -€119,516 | -18.6% |
| Stocks and contracts in progress | 3 | €524,482 | €291,232 | -€233,250 | -44.5% |
| Stocks | 30/36 | €524,482 | €291,232 | -€233,250 | -44.5% |
| Amounts receivable within one year | 40/41 | €17,560 | €10,999 | -€6,561 | -37.4% |
| Trade receivables | 40 | €11,897 | €10,931 | -€966 | -8.1% |
| Other amounts receivable | 41 | €5,663 | €68 | -€5,595 | -98.8% |
| Cash at bank and in hand | 54/58 | €92,126 | €213,466 | +€121,339 | +132% |
| Deferred charges and accrued income | 490/1 | €7,225 | €6,180 | -€1,045 | -14.5% |
| Total equity and liabilities | 10/49 | €679,364 | €546,820 | -€132,544 | -19.5% |
| Equity | 10/15 | €284,518 | €315,833 | +€31,315 | +11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €265,918 | €297,233 | +€31,315 | +11.8% |
| Distributable reserves | 133 | €265,918 | €297,233 | +€31,315 | +11.8% |
| Amounts payable | 17/49 | €394,846 | €230,987 | -€163,859 | -41.5% |
| Amounts payable within one year | 42/48 | €379,929 | €226,931 | -€152,998 | -40.3% |
| Current portion of amounts payable after more than one year | 42 | €4,558 | €5,054 | +€496 | +10.9% |
| Financial debts | 43 | €135,000 | €105,000 | -€30,000 | -22.2% |
| Other loans | 439 | €135,000 | €105,000 | -€30,000 | -22.2% |
| Trade debts | 44 | €199,102 | €45,432 | -€153,670 | -77.2% |
| Suppliers | 440/4 | €199,102 | €45,432 | -€153,670 | -77.2% |
| Advances received on contracts in progress | 46 | €18,000 | €39,971 | +€21,971 | +122% |
| Taxes, remuneration and social security | 45 | €18,226 | €20,720 | +€2,494 | +13.7% |
| Taxes | 450/3 | €15,944 | €18,364 | +€2,420 | +15.2% |
| Remuneration and social security | 454/9 | €2,282 | €2,356 | +€73 | +3.2% |
| Other amounts payable | 47/48 | €5,043 | €10,754 | +€5,711 | +113% |
| Accrued charges and deferred income | 492/3 | €14,917 | €4,056 | -€10,861 | -72.8% |
| Remuneration, social security and pensions | 62 | €25,738 | €27,001 | +€1,263 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,862 | €14,380 | -€482 | -3.2% |
| Other operating charges | 640/8 | €2,683 | €2,167 | -€516 | -19.2% |
| Gross operating margin | 9900 | €154,957 | €153,555 | -€1,402 | -0.9% |
| Operating profit (loss) | 9901 | €111,673 | €110,006 | -€1,667 | -1.5% |
| Financial income | 75/76B | €847 | €365 | -€482 | -56.9% |
| Recurring financial income | 75 | €167 | €140 | -€26 | -15.8% |
| Non-recurring financial income | 76B | €680 | €225 | -€455 | -66.9% |
| Financial charges | 65/66B | €15,592 | €11,618 | -€3,974 | -25.5% |
| Recurring financial charges | 65 | €15,592 | €11,618 | -€3,974 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €96,929 | €98,754 | +€1,825 | +1.9% |
| Income taxes | 67/77 | €26,768 | €27,277 | +€509 | +1.9% |
| Profit (loss) for the period | 9904 | €70,161 | €71,477 | +€1,316 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,161 | €71,477 | +€1,316 | +1.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.