CMC Invest: 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 Invest
Largest movements
- Cash -€37,009
down €37,009 (-47.4%), from €78,140 to €41,131
mainly Tax, wage and social debts (-€32,354) and Net result for the year (-€19,527)
- Deferred charges and accrued income -€23,056
down €23,056 (-100%), from €23,056 to €0
- Receivables within one year +€9,764
up €9,764 (+22.7%), from €43,013 to €52,777
of which Other amounts receivable: +€6,781
- Tangible fixed assets +€7,243
up €7,243 (+53.4%), from €13,562 to €20,805
of which Furniture and vehicles: +€10,500
- Tax, wage and social debts -€32,354
down €32,354 (-82.6%), from €39,188 to €6,834
- Reserves -€19,527
down €19,527 (-17.6%), from €111,123 to €91,596
- Trade debts +€9,104
up €9,104 (+884%), from €1,030 to €10,134
- Other debts -€3,430
down €3,430 (-100%), from €3,430 to €0
- Accrued charges and deferred income +€3,149
new in 2025: €3,149
- Gross operating margin -€159,286
down €159,286, from €143,965 to -€15,321
- Taxes -€29,996
down €29,996 (-100%), from €29,996 to €0
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 | €157,771 | €114,713 | -€43,058 | -27.3% |
| Fixed assets | 21/28 | €13,562 | €20,805 | +€7,243 | +53.4% |
| Tangible fixed assets | 22/27 | €13,562 | €20,805 | +€7,243 | +53.4% |
| Plant, machinery and equipment | 23 | €13,562 | €10,305 | -€3,257 | -24.0% |
| Furniture and vehicles | 24 | - | €10,500 | +€10,500 | |
| Current assets | 29/58 | €144,209 | €93,908 | -€50,301 | -34.9% |
| Amounts receivable within one year | 40/41 | €43,013 | €52,777 | +€9,764 | +22.7% |
| Trade receivables | 40 | €43,013 | €45,996 | +€2,983 | +6.9% |
| Other amounts receivable | 41 | - | €6,781 | +€6,781 | |
| Cash at bank and in hand | 54/58 | €78,140 | €41,131 | -€37,009 | -47.4% |
| Deferred charges and accrued income | 490/1 | €23,056 | €0 | -€23,056 | -100% |
| Total equity and liabilities | 10/49 | €157,771 | €114,713 | -€43,058 | -27.3% |
| Equity | 10/15 | €114,123 | €94,596 | -€19,527 | -17.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €111,123 | €91,596 | -€19,527 | -17.6% |
| Distributable reserves | 133 | €111,123 | €91,596 | -€19,527 | -17.6% |
| Amounts payable | 17/49 | €43,648 | €20,117 | -€23,531 | -53.9% |
| Amounts payable within one year | 42/48 | €43,648 | €16,969 | -€26,680 | -61.1% |
| Trade debts | 44 | €1,030 | €10,134 | +€9,104 | +884% |
| Suppliers | 440/4 | €1,030 | €10,134 | +€9,104 | +884% |
| Taxes, remuneration and social security | 45 | €39,188 | €6,834 | -€32,354 | -82.6% |
| Taxes | 450/3 | €39,188 | €6,834 | -€32,354 | -82.6% |
| Other amounts payable | 47/48 | €3,430 | €0 | -€3,430 | -100% |
| Accrued charges and deferred income | 492/3 | - | €3,149 | +€3,149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,299 | €3,596 | +€1,297 | +56.4% |
| Other operating charges | 640/8 | €430 | €523 | +€93 | +21.6% |
| Gross operating margin | 9900 | €143,965 | -€15,321 | -€159,286 | |
| Operating profit (loss) | 9901 | €141,236 | -€19,440 | -€160,676 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €117 | €87 | -€30 | -25.7% |
| Recurring financial charges | 65 | €117 | €87 | -€30 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €141,119 | -€19,527 | -€160,646 | |
| Income taxes | 67/77 | €29,996 | €0 | -€29,996 | -100% |
| Profit (loss) for the period | 9904 | €111,123 | -€19,527 | -€130,649 | |
| Profit (loss) for the period to be appropriated | 9905 | €111,123 | -€19,527 | -€130,649 |
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 18 October 2026 via checked.be.