CMC ENGINEERING & ARCHITECTURE: 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.
CMC ENGINEERING & ARCHITECTURE
Largest movements
- Cash -€6,940
down €6,940 (-21.0%), from €32,979 to €26,039
mainly Advances received (-€8,107) and Receivables within one year (-€2,892)
- Receivables within one year +€2,892
up €2,892 (+13.9%), from €20,879 to €23,771
- Tangible fixed assets -€2,730
down €2,730 (-19.9%), from €13,750 to €11,020
- Advances received -€8,107
down €8,107 (-20.6%), from €39,446 to €31,339
- Profit (loss) carried forward +€1,861
up €1,861 (+5.1%), from €36,770 to €38,631
- Gross operating margin +€10,035
up €10,035, from -€4,484 to €5,551
- Taxes -€3,427
no longer reported in 2025 (was €3,427)
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.
Cash bridge derived
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 | €107,976 | €101,730 | -€6,246 | -5.8% |
| Fixed assets | 21/28 | €13,750 | €11,020 | -€2,730 | -19.9% |
| Tangible fixed assets | 22/27 | €13,750 | €11,020 | -€2,730 | -19.9% |
| Land and buildings | 22 | €13,750 | €11,020 | -€2,730 | -19.9% |
| Current assets | 29/58 | €94,226 | €90,710 | -€3,516 | -3.7% |
| Amounts receivable within one year | 40/41 | €20,879 | €23,771 | +€2,892 | +13.9% |
| Other amounts receivable | 41 | €20,879 | €23,771 | +€2,892 | +13.9% |
| Cash at bank and in hand | 54/58 | €32,979 | €26,039 | -€6,940 | -21.0% |
| Deferred charges and accrued income | 490/1 | €40,368 | €40,900 | +€532 | +1.3% |
| Total equity and liabilities | 10/49 | €107,976 | €101,730 | -€6,246 | -5.8% |
| Equity | 10/15 | €68,530 | €70,391 | +€1,861 | +2.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,360 | €19,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,770 | €38,631 | +€1,861 | +5.1% |
| Amounts payable | 17/49 | €39,446 | €31,339 | -€8,107 | -20.6% |
| Amounts payable within one year | 42/48 | €39,446 | €31,339 | -€8,107 | -20.6% |
| Advances received on contracts in progress | 46 | €39,446 | €31,339 | -€8,107 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,729 | €2,730 | +€1 | 0.0% |
| Other operating charges | 640/8 | €916 | €915 | -€1 | -0.1% |
| Gross operating margin | 9900 | -€4,484 | €5,551 | +€10,035 | |
| Operating profit (loss) | 9901 | -€8,129 | €1,906 | +€10,035 | |
| Financial charges | 65/66B | €46 | €45 | -€1 | -2.2% |
| Recurring financial charges | 65 | €46 | €45 | -€1 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,175 | €1,861 | +€10,036 | |
| Income taxes | 67/77 | €3,427 | - | -€3,427 | |
| Profit (loss) for the period | 9904 | -€11,602 | €1,861 | +€13,463 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,602 | €1,861 | +€13,463 |
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 9 October 2026 via checked.be.