CMC IMMO CONSULT: 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 IMMO CONSULT
Largest movements
- Tangible fixed assets +€482,317
up €482,317 (+70.6%), from €683,647 to €1.2m
of which Land and buildings: +€518,318
- Receivables within one year -€117,283
down €117,283 (-55.6%), from €211,100 to €93,817
of which Other amounts receivable: -€59,591
- Cash +€57,424
up €57,424 (+308%), from €18,623 to €76,047
mainly Trade debts (+€213,036) and Debts after one year (+€143,003)
- Trade debts +€213,036
up €213,036 (+196%), from €108,675 to €321,712
- Debts after one year +€143,003
up €143,003 (+35.1%), from €407,234 to €550,238
of which Financial debts: +€137,003
- Profit (loss) carried forward +€103,609
up €103,609 (+71.0%), from €145,978 to €249,587
- Tax, wage and social debts -€50,455
down €50,455 (-54.4%), from €92,789 to €42,334
of which Remuneration and social security: -€51,879
- Other debts +€36,214
up €36,214 (+24,143%), from €150 to €36,364
- Turnover -€659,725
down €659,725 (-59.0%), from €1.1m to €458,985
- Staff costs -€382,210
down €382,210 (-74.3%), from €514,668 to €132,458
- Purchases and services -€326,884
down €326,884 (-66.2%), from €493,850 to €166,966
- Gross operating margin -€291,207
down €291,207 (-43.9%), from €663,405 to €372,198
- Taxes +€24,142
up €24,142 (+228%), from €10,599 to €34,741
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 | €924,286 | €1,345,233 | +€420,947 | +45.5% |
| Fixed assets | 21/28 | €687,596 | €1,169,913 | +€482,317 | +70.1% |
| Tangible fixed assets | 22/27 | €683,647 | €1,165,964 | +€482,317 | +70.6% |
| Land and buildings | 22 | €575,639 | €1,093,957 | +€518,318 | +90.0% |
| Furniture and vehicles | 24 | €108,008 | €72,007 | -€36,001 | -33.3% |
| Financial fixed assets | 28 | €3,949 | €3,949 | = | 0.0% |
| Current assets | 29/58 | €236,690 | €175,320 | -€61,370 | -25.9% |
| Amounts receivable within one year | 40/41 | €211,100 | €93,817 | -€117,283 | -55.6% |
| Trade receivables | 40 | €148,933 | €91,241 | -€57,692 | -38.7% |
| Other amounts receivable | 41 | €62,167 | €2,576 | -€59,591 | -95.9% |
| Cash at bank and in hand | 54/58 | €18,623 | €76,047 | +€57,424 | +308% |
| Deferred charges and accrued income | 490/1 | €6,967 | €5,456 | -€1,511 | -21.7% |
| Total equity and liabilities | 10/49 | €924,286 | €1,345,233 | +€420,947 | +45.5% |
| Equity | 10/15 | €214,692 | €318,301 | +€103,609 | +48.3% |
| Contributions | 10/11 | €66,854 | €66,854 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,978 | €249,587 | +€103,609 | +71.0% |
| Amounts payable | 17/49 | €709,594 | €1,026,931 | +€317,338 | +44.7% |
| Amounts payable after more than one year | 17 | €407,234 | €550,238 | +€143,003 | +35.1% |
| Financial debts | 170/4 | €407,234 | €544,238 | +€137,003 | +33.6% |
| Other amounts payable | 178/9 | - | €6,000 | +€6,000 | |
| Amounts payable within one year | 42/48 | €302,360 | €476,694 | +€174,334 | +57.7% |
| Current portion of amounts payable after more than one year | 42 | €100,745 | €76,284 | -€24,461 | -24.3% |
| Trade debts | 44 | €108,675 | €321,712 | +€213,036 | +196% |
| Suppliers | 440/4 | €108,675 | €321,712 | +€213,036 | +196% |
| Taxes, remuneration and social security | 45 | €92,789 | €42,334 | -€50,455 | -54.4% |
| Taxes | 450/3 | €20,110 | €21,535 | +€1,424 | +7.1% |
| Remuneration and social security | 454/9 | €72,679 | €20,800 | -€51,879 | -71.4% |
| Other amounts payable | 47/48 | €150 | €36,364 | +€36,214 | +24,143% |
| Turnover | 70 | €1,118,710 | €458,985 | -€659,725 | -59.0% |
| Non-recurring operating income | 76A | - | €6,481 | +€6,481 | |
| Goods, raw materials, services and sundry goods | 60/61 | €493,850 | €166,966 | -€326,884 | -66.2% |
| Remuneration, social security and pensions | 62 | €514,668 | €132,458 | -€382,210 | -74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,235 | €64,227 | +€1,992 | +3.2% |
| Other operating charges | 640/8 | €13,517 | €20,824 | +€7,307 | +54.1% |
| Gross operating margin | 9900 | €663,405 | €372,198 | -€291,207 | -43.9% |
| Operating profit (loss) | 9901 | €72,985 | €154,689 | +€81,703 | +112% |
| Financial income | 75/76B | €10 | €58 | +€48 | +507% |
| Recurring financial income | 75 | €10 | €58 | +€48 | +507% |
| Financial charges | 65/66B | €14,657 | €16,397 | +€1,740 | +11.9% |
| Recurring financial charges | 65 | €14,657 | €16,397 | +€1,740 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €58,338 | €138,350 | +€80,012 | +137% |
| Income taxes | 67/77 | €10,599 | €34,741 | +€24,142 | +228% |
| Profit (loss) for the period | 9904 | €47,739 | €103,609 | +€55,870 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €47,739 | €103,609 | +€55,870 | +117% |
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 26 October 2026 via checked.be.