Cmconcept Belux: 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.
Cmconcept Belux
Largest movements
- Stocks and contracts -€75,440
down €75,440 (-71.2%), from €106,010 to €30,570
- Tangible fixed assets -€24,199
down €24,199 (-15.6%), from €154,919 to €130,719
of which Leasing and similar rights: -€17,124
- Receivables within one year +€11,556
up €11,556 (+4.5%), from €258,638 to €270,194
of which Other amounts receivable: +€16,747
- Cash -€10,119
down €10,119 (-4.0%), from €254,297 to €244,177
mainly Other debts (-€75,000) and Tax, wage and social debts (-€26,704)
- Other debts -€75,000
no longer reported in 2025 (was €75,000)
- Tax, wage and social debts -€26,704
down €26,704 (-31.0%), from €86,061 to €59,357
of which Taxes: -€27,826
- Gross operating margin -€159,073
down €159,073 (-29.6%), from €537,370 to €378,296
- Taxes -€56,572
down €56,572 (-95.0%), from €59,532 to €2,960
- Financial income -€55,716
down €55,716 (-68.6%), from €81,229 to €25,513
- Other operating charges -€8,734
down €8,734 (-63.3%), from €13,794 to €5,060
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 | €777,077 | €679,694 | -€97,383 | -12.5% |
| Fixed assets | 21/28 | €155,054 | €130,854 | -€24,199 | -15.6% |
| Tangible fixed assets | 22/27 | €154,919 | €130,719 | -€24,199 | -15.6% |
| Plant, machinery and equipment | 23 | €24,307 | €33,391 | +€9,084 | +37.4% |
| Furniture and vehicles | 24 | €57,782 | €43,830 | -€13,952 | -24.1% |
| Leasing and similar rights | 25 | €62,486 | €45,361 | -€17,124 | -27.4% |
| Other tangible fixed assets | 26 | €10,344 | €8,137 | -€2,207 | -21.3% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €622,023 | €548,840 | -€73,183 | -11.8% |
| Stocks and contracts in progress | 3 | €106,010 | €30,570 | -€75,440 | -71.2% |
| Stocks | 30/36 | €106,010 | €30,570 | -€75,440 | -71.2% |
| Amounts receivable within one year | 40/41 | €258,638 | €270,194 | +€11,556 | +4.5% |
| Trade receivables | 40 | €230,694 | €225,503 | -€5,191 | -2.3% |
| Other amounts receivable | 41 | €27,944 | €44,691 | +€16,747 | +59.9% |
| Cash at bank and in hand | 54/58 | €254,297 | €244,177 | -€10,119 | -4.0% |
| Deferred charges and accrued income | 490/1 | €3,078 | €3,898 | +€820 | +26.6% |
| Total equity and liabilities | 10/49 | €777,077 | €679,694 | -€97,383 | -12.5% |
| Equity | 10/15 | €508,194 | €507,679 | -€515 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,017 | €80,017 | = | 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% |
| Distributable reserves | 133 | €78,157 | €78,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | €409,577 | €409,062 | -€515 | -0.1% |
| Amounts payable | 17/49 | €268,883 | €172,015 | -€96,867 | -36.0% |
| Amounts payable after more than one year | 17 | €84,325 | €84,986 | +€662 | +0.8% |
| Financial debts | 170/4 | €84,325 | €84,986 | +€662 | +0.8% |
| Amounts payable within one year | 42/48 | €184,558 | €87,029 | -€97,529 | -52.8% |
| Current portion of amounts payable after more than one year | 42 | €20,476 | €27,672 | +€7,195 | +35.1% |
| Trade debts | 44 | €3,021 | - | -€3,021 | |
| Suppliers | 440/4 | €3,021 | - | -€3,021 | |
| Taxes, remuneration and social security | 45 | €86,061 | €59,357 | -€26,704 | -31.0% |
| Taxes | 450/3 | €68,563 | €40,737 | -€27,826 | -40.6% |
| Remuneration and social security | 454/9 | €17,498 | €18,620 | +€1,122 | +6.4% |
| Other amounts payable | 47/48 | €75,000 | - | -€75,000 | |
| Remuneration, social security and pensions | 62 | €343,798 | €344,408 | +€610 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,835 | €46,163 | +€4,328 | +10.3% |
| Other operating charges | 640/8 | €13,794 | €5,060 | -€8,734 | -63.3% |
| Gross operating margin | 9900 | €537,370 | €378,296 | -€159,073 | -29.6% |
| Operating profit (loss) | 9901 | €137,942 | -€17,335 | -€155,277 | |
| Financial income | 75/76B | €81,229 | €25,513 | -€55,716 | -68.6% |
| Recurring financial income | 75 | €81,229 | €25,513 | -€55,716 | -68.6% |
| Financial charges | 65/66B | €6,482 | €5,734 | -€748 | -11.5% |
| Recurring financial charges | 65 | €6,482 | €5,734 | -€748 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €212,689 | €2,444 | -€210,245 | -98.9% |
| Income taxes | 67/77 | €59,532 | €2,960 | -€56,572 | -95.0% |
| Profit (loss) for the period | 9904 | €153,157 | -€515 | -€153,672 | |
| Profit (loss) for the period to be appropriated | 9905 | €153,157 | -€515 | -€153,672 |
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 16 October 2026 via checked.be.