CMC TECHNICS: what changed
Two fiscal 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 TECHNICS
Largest movements
- Cash -€11,314
down €11,314 (-36.1%), from €31,343 to €20,029
mainly Tax, wage and social debts (-€13,915) and Current portion of long-term debt (-€3,005)
- Receivables within one year +€1,593
up €1,593 (+8.6%), from €18,454 to €20,047
of which Other amounts receivable: +€3,517
- Tangible fixed assets -€730
down €730 (-7.9%), from €9,214 to €8,484
- Tax, wage and social debts -€13,915
no longer reported in 2025 (was €13,915)
- Profit (loss) carried forward +€6,014
new in 2025: €6,014
- Current portion of long-term debt -€3,005
down €3,005 (-74.1%), from €4,054 to €1,049
- Reserves +€1,271
up €1,271 (+3.7%), from €34,436 to €35,707
- Debts after one year -€1,048
no longer reported in 2025 (was €1,048)
- Gross operating margin +€8,595
up €8,595 (+187.6%), from €4,581 to €13,176
- Taxes +€1,903
up €1,903 (+191.3%), from €995 to €2,898
- Depreciation +€635
up €635 (+37.7%), from €1,686 to €2,321
- Other operating charges +€206
up €206 (+174.6%), from €118 to €324
- Financial charges -€198
down €198 (-36.3%), from €546 to €348
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 | €59,323 | €48,560 | -€10,763 | -18.1% |
| Fixed assets | 21/28 | €9,214 | €8,484 | -€730 | -7.9% |
| Tangible fixed assets | 22/27 | €9,214 | €8,484 | -€730 | -7.9% |
| Furniture and vehicles | 24 | €9,214 | €8,484 | -€730 | -7.9% |
| Current assets | 29/58 | €50,109 | €40,076 | -€10,033 | -20.0% |
| Amounts receivable within one year | 40/41 | €18,454 | €20,047 | +€1,593 | +8.6% |
| Trade receivables | 40 | €17,365 | €15,441 | -€1,924 | -11.1% |
| Other amounts receivable | 41 | €1,089 | €4,606 | +€3,517 | +323.0% |
| Cash at bank and in hand | 54/58 | €31,343 | €20,029 | -€11,314 | -36.1% |
| Deferred charges and accrued income | 490/1 | €312 | - | -€312 | |
| Total equity and liabilities | 10/49 | €59,323 | €48,560 | -€10,763 | -18.1% |
| Equity | 10/15 | €39,436 | €46,721 | +€7,285 | +18.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,436 | €35,707 | +€1,271 | +3.7% |
| Distributable reserves | 133 | €34,436 | €35,707 | +€1,271 | +3.7% |
| Profit (loss) carried forward | 14 | - | €6,014 | +€6,014 | |
| Amounts payable | 17/49 | €19,887 | €1,839 | -€18,048 | -90.8% |
| Amounts payable after more than one year | 17 | €1,048 | - | -€1,048 | |
| Financial debts | 170/4 | €1,048 | - | -€1,048 | |
| Amounts payable within one year | 42/48 | €18,839 | €1,839 | -€17,000 | -90.2% |
| Current portion of amounts payable after more than one year | 42 | €4,054 | €1,049 | -€3,005 | -74.1% |
| Trade debts | 44 | €870 | - | -€870 | |
| Suppliers | 440/4 | €870 | - | -€870 | |
| Taxes, remuneration and social security | 45 | €13,915 | - | -€13,915 | |
| Taxes | 450/3 | €13,915 | - | -€13,915 | |
| Other amounts payable | 47/48 | - | €790 | +€790 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,686 | €2,321 | +€635 | +37.7% |
| Other operating charges | 640/8 | €118 | €324 | +€206 | +174.6% |
| Gross operating margin | 9900 | €4,581 | €13,176 | +€8,595 | +187.6% |
| Operating profit (loss) | 9901 | €2,777 | €10,531 | +€7,754 | +279.2% |
| Financial charges | 65/66B | €546 | €348 | -€198 | -36.3% |
| Recurring financial charges | 65 | €546 | €348 | -€198 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €2,231 | €10,183 | +€7,952 | +356.4% |
| Income taxes | 67/77 | €995 | €2,898 | +€1,903 | +191.3% |
| Profit (loss) for the period | 9904 | €1,236 | €7,285 | +€6,049 | +489.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,236 | €7,285 | +€6,049 | +489.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.