CMC WORLD CONCEPT: 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 WORLD CONCEPT
Largest movements
- Tangible fixed assets -€1,411
down €1,411 (-23.6%), from €5,968 to €4,557
- Stocks and contracts +€1,147
up €1,147 (+15.3%), from €7,517 to €8,664
- Cash +€924
up €924 (+110.6%), from €835 to €1,759
mainly Depreciation (+€1,411) and Net result for the year (+€758)
- Profit (loss) carried forward +€758
up €758 (+2.0%), from -€38,565 to -€37,807
- Trade debts +€395
up €395 (+29.4%), from €1,346 to €1,742
- Tax, wage and social debts -€253
down €253 (-0.9%), from €26,777 to €26,524
of which Taxes: -€253
- Other debts -€211
down €211 (-1.3%), from €16,753 to €16,542
- Gross operating margin -€3,995
down €3,995 (-54.7%), from €7,307 to €3,311
- Other operating charges +€428
up €428 (+87.6%), from €488 to €916
- Depreciation +€324
up €324 (+29.8%), from €1,087 to €1,411
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 | €15,311 | €16,001 | +€690 | +4.5% |
| Fixed assets | 21/28 | €5,968 | €4,557 | -€1,411 | -23.6% |
| Tangible fixed assets | 22/27 | €5,968 | €4,557 | -€1,411 | -23.6% |
| Furniture and vehicles | 24 | €5,968 | €4,557 | -€1,411 | -23.6% |
| Current assets | 29/58 | €9,343 | €11,444 | +€2,101 | +22.5% |
| Stocks and contracts in progress | 3 | €7,517 | €8,664 | +€1,147 | +15.3% |
| Stocks | 30/36 | €7,517 | €8,664 | +€1,147 | +15.3% |
| Amounts receivable within one year | 40/41 | €867 | €893 | +€26 | +3.0% |
| Trade receivables | 40 | €303 | €303 | = | 0.0% |
| Other amounts receivable | 41 | €564 | €590 | +€26 | +4.6% |
| Cash at bank and in hand | 54/58 | €835 | €1,759 | +€924 | +110.6% |
| Deferred charges and accrued income | 490/1 | €124 | €128 | +€4 | +3.4% |
| Total equity and liabilities | 10/49 | €15,311 | €16,001 | +€690 | +4.5% |
| Equity | 10/15 | -€29,565 | -€28,807 | +€758 | +2.6% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,565 | -€37,807 | +€758 | +2.0% |
| Amounts payable | 17/49 | €44,876 | €44,808 | -€69 | -0.2% |
| Amounts payable within one year | 42/48 | €44,876 | €44,808 | -€69 | -0.2% |
| Trade debts | 44 | €1,346 | €1,742 | +€395 | +29.4% |
| Suppliers | 440/4 | €1,346 | €1,742 | +€395 | +29.4% |
| Taxes, remuneration and social security | 45 | €26,777 | €26,524 | -€253 | -0.9% |
| Taxes | 450/3 | €1,309 | €1,056 | -€253 | -19.4% |
| Remuneration and social security | 454/9 | €25,468 | €25,468 | = | 0.0% |
| Other amounts payable | 47/48 | €16,753 | €16,542 | -€211 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,087 | €1,411 | +€324 | +29.8% |
| Other operating charges | 640/8 | €488 | €916 | +€428 | +87.6% |
| Gross operating margin | 9900 | €7,307 | €3,311 | -€3,995 | -54.7% |
| Operating profit (loss) | 9901 | €5,731 | €984 | -€4,747 | -82.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €148 | €85 | -€62 | -42.3% |
| Recurring financial charges | 65 | €148 | €85 | -€62 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €5,583 | €899 | -€4,684 | -83.9% |
| Income taxes | 67/77 | €144 | €141 | -€3 | -2.1% |
| Profit (loss) for the period | 9904 | €5,440 | €758 | -€4,681 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,440 | €758 | -€4,681 | -86.1% |
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 10 October 2026 via checked.be.