CMC LOOTENS: 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 LOOTENS
Largest movements
- Cash +€77,073
up €77,073 (+99.9%), from €77,133 to €154,206
mainly Net result for the year (+€58,491) and Depreciation (+€15,757)
- Tangible fixed assets -€15,757
down €15,757 (-1.1%), from €1.4m to €1.4m
of which Land and buildings: -€15,055
- Reserves +€58,491
up €58,491 (+23.5%), from €249,212 to €307,702
- Gross operating margin -€40,897
down €40,897 (-25.9%), from €157,937 to €117,039
- Staff costs -€23,881
down €23,881 (-66.7%), from €35,796 to €11,914
- Depreciation -€12,172
down €12,172 (-43.6%), from €27,929 to €15,757
- Financial income +€4,533
up €4,533 (+1,012%), from €448 to €4,981
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.
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 | €1,492,938 | €1,542,675 | +€49,736 | +3.3% |
| Fixed assets | 21/28 | €1,371,232 | €1,355,475 | -€15,757 | -1.1% |
| Tangible fixed assets | 22/27 | €1,370,855 | €1,355,098 | -€15,757 | -1.1% |
| Land and buildings | 22 | €1,369,299 | €1,354,244 | -€15,055 | -1.1% |
| Plant, machinery and equipment | 23 | €1,557 | €854 | -€702 | -45.1% |
| Financial fixed assets | 28 | €377 | €377 | = | 0.0% |
| Current assets | 29/58 | €121,706 | €187,200 | +€65,493 | +53.8% |
| Amounts receivable within one year | 40/41 | €38,299 | €31,528 | -€6,771 | -17.7% |
| Trade receivables | 40 | €38,186 | €31,492 | -€6,695 | -17.5% |
| Other amounts receivable | 41 | €113 | €36 | -€77 | -68.1% |
| Cash at bank and in hand | 54/58 | €77,133 | €154,206 | +€77,073 | +99.9% |
| Deferred charges and accrued income | 490/1 | €6,274 | €1,466 | -€4,808 | -76.6% |
| Total equity and liabilities | 10/49 | €1,492,938 | €1,542,675 | +€49,736 | +3.3% |
| Equity | 10/15 | €1,018,112 | €1,076,602 | +€58,491 | +5.7% |
| Contributions | 10/11 | €768,900 | €768,900 | = | 0.0% |
| Reserves | 13 | €249,212 | €307,702 | +€58,491 | +23.5% |
| Distributable reserves | 133 | €249,212 | €307,702 | +€58,491 | +23.5% |
| Amounts payable | 17/49 | €474,827 | €466,072 | -€8,755 | -1.8% |
| Amounts payable after more than one year | 17 | €424,358 | €411,367 | -€12,991 | -3.1% |
| Financial debts | 170/4 | €6,158 | €0 | -€6,158 | -100% |
| Other amounts payable | 178/9 | €418,200 | €411,367 | -€6,833 | -1.6% |
| Amounts payable within one year | 42/48 | €50,405 | €54,507 | +€4,101 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €14,617 | €6,158 | -€8,459 | -57.9% |
| Trade debts | 44 | €4,250 | €2,524 | -€1,727 | -40.6% |
| Suppliers | 440/4 | €4,250 | €2,524 | -€1,727 | -40.6% |
| Taxes, remuneration and social security | 45 | €31,538 | €45,825 | +€14,287 | +45.3% |
| Taxes | 450/3 | €27,915 | €45,810 | +€17,894 | +64.1% |
| Remuneration and social security | 454/9 | €3,622 | €15 | -€3,607 | -99.6% |
| Accrued charges and deferred income | 492/3 | €64 | €199 | +€135 | +212% |
| Remuneration, social security and pensions | 62 | €35,796 | €11,914 | -€23,881 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,929 | €15,757 | -€12,172 | -43.6% |
| Other operating charges | 640/8 | €5,866 | €5,744 | -€122 | -2.1% |
| Gross operating margin | 9900 | €157,937 | €117,039 | -€40,897 | -25.9% |
| Operating profit (loss) | 9901 | €88,345 | €83,624 | -€4,721 | -5.3% |
| Financial income | 75/76B | €448 | €4,981 | +€4,533 | +1,012% |
| Recurring financial income | 75 | €448 | €4,981 | +€4,533 | +1,012% |
| Financial charges | 65/66B | €774 | €490 | -€284 | -36.7% |
| Recurring financial charges | 65 | €774 | €490 | -€284 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €88,019 | €88,114 | +€95 | +0.1% |
| Income taxes | 67/77 | €29,322 | €29,624 | +€302 | +1.0% |
| Profit (loss) for the period | 9904 | €58,697 | €58,491 | -€207 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,697 | €58,491 | -€207 | -0.4% |
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 29 October 2026 via checked.be.