CMC Group: 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 Group
Largest movements
- Current investments -€95,001
down €95,001 (-10.8%), from €881,792 to €786,791
- Receivables within one year +€50,614
up €50,614 (+348.4%), from €14,526 to €65,140
- Reserves -€486,512
down €486,512 (-43.5%), from €1.1m to €630,836
- Other debts +€465,000
new in 2025: €465,000
- Tax, wage and social debts -€13,768
down €13,768 (-54.4%), from €25,324 to €11,556
- Gross operating margin +€114,439
up €114,439 (+19.2%), from €595,987 to €710,426
- Taxes +€85,263
up €85,263 (+59.9%), from €142,246 to €227,509
- Financial income +€57,617
up €57,617 (+615.3%), from €9,365 to €66,981
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 | €1,147,671 | €1,113,071 | -€34,600 | -3.0% |
| Fixed assets | 21/28 | €197,200 | €197,200 | = | 0.0% |
| Financial fixed assets | 28 | €197,200 | €197,200 | = | 0.0% |
| Current assets | 29/58 | €950,471 | €915,871 | -€34,600 | -3.6% |
| Amounts receivable within one year | 40/41 | €14,526 | €65,140 | +€50,614 | +348.4% |
| Other amounts receivable | 41 | €14,526 | €65,140 | +€50,614 | +348.4% |
| Current investments | 50/53 | €881,792 | €786,791 | -€95,001 | -10.8% |
| Cash at bank and in hand | 54/58 | €54,153 | €63,279 | +€9,126 | +16.9% |
| Deferred charges and accrued income | 490/1 | - | €660 | +€660 | |
| Total equity and liabilities | 10/49 | €1,147,671 | €1,113,071 | -€34,600 | -3.0% |
| Equity | 10/15 | €1,122,347 | €635,836 | -€486,512 | -43.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,117,347 | €630,836 | -€486,512 | -43.5% |
| Distributable reserves | 133 | €1,117,347 | €630,836 | -€486,512 | -43.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,324 | €477,235 | +€451,911 | +1784.5% |
| Amounts payable within one year | 42/48 | €25,324 | €477,235 | +€451,911 | +1784.5% |
| Trade debts | 44 | €0 | €679 | +€679 | |
| Suppliers | 440/4 | €0 | €679 | +€679 | |
| Taxes, remuneration and social security | 45 | €25,324 | €11,556 | -€13,768 | -54.4% |
| Taxes | 450/3 | €25,324 | €11,556 | -€13,768 | -54.4% |
| Other amounts payable | 47/48 | - | €465,000 | +€465,000 | |
| Remuneration, social security and pensions | 62 | - | €1,877 | +€1,877 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €595,987 | €710,426 | +€114,439 | +19.2% |
| Operating profit (loss) | 9901 | €595,482 | €708,030 | +€112,548 | +18.9% |
| Financial income | 75/76B | €9,365 | €66,981 | +€57,617 | +615.3% |
| Recurring financial income | 75 | €9,365 | €66,981 | +€57,617 | +615.3% |
| Financial charges | 65/66B | €9,295 | €4,014 | -€5,281 | -56.8% |
| Recurring financial charges | 65 | €9,295 | €4,014 | -€5,281 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €595,551 | €770,998 | +€175,446 | +29.5% |
| Income taxes | 67/77 | €142,246 | €227,509 | +€85,263 | +59.9% |
| Profit (loss) for the period | 9904 | €453,305 | €543,488 | +€90,183 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €453,305 | €543,488 | +€90,183 | +19.9% |
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 12 October 2026 via checked.be.