CMCVP: 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.
CMCVP
Largest movements
- Cash +€42,196
up €42,196 (+212.1%), from €19,892 to €62,088
mainly Net result for the year (+€51,812) and Tax, wage and social debts (+€6,078)
- Receivables within one year +€14,546
up €14,546 (+86.4%), from €16,840 to €31,386
of which Other amounts receivable: +€14,150
- Deferred charges and accrued income +€1,088
up €1,088 (+209.6%), from €519 to €1,607
- Reserves +€51,812
up €51,812 (+200.8%), from €25,800 to €77,612
- Tax, wage and social debts +€6,078
up €6,078 (+82.2%), from €7,392 to €13,470
- Gross operating margin +€30,671
up €30,671 (+91.5%), from €33,510 to €64,181
- Taxes +€6,079
up €6,079 (+82.2%), from €7,392 to €13,470
- Financial income +€936
up €936 (+344.3%), from €272 to €1,208
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 | €37,252 | €95,082 | +€57,830 | +155.2% |
| Current assets | 29/58 | €37,252 | €95,082 | +€57,830 | +155.2% |
| Amounts receivable within one year | 40/41 | €16,840 | €31,386 | +€14,546 | +86.4% |
| Trade receivables | 40 | - | €396 | +€396 | |
| Other amounts receivable | 41 | €16,840 | €30,990 | +€14,150 | +84.0% |
| Cash at bank and in hand | 54/58 | €19,892 | €62,088 | +€42,196 | +212.1% |
| Deferred charges and accrued income | 490/1 | €519 | €1,607 | +€1,088 | +209.6% |
| Total equity and liabilities | 10/49 | €37,252 | €95,082 | +€57,830 | +155.2% |
| Equity | 10/15 | €29,800 | €81,612 | +€51,812 | +173.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €25,800 | €77,612 | +€51,812 | +200.8% |
| Distributable reserves | 133 | €25,800 | €77,612 | +€51,812 | +200.8% |
| Amounts payable | 17/49 | €7,452 | €13,470 | +€6,018 | +80.8% |
| Amounts payable within one year | 42/48 | €7,452 | €13,470 | +€6,018 | +80.8% |
| Trade debts | 44 | €61 | - | -€61 | |
| Suppliers | 440/4 | €61 | - | -€61 | |
| Taxes, remuneration and social security | 45 | €7,392 | €13,470 | +€6,078 | +82.2% |
| Taxes | 450/3 | €7,392 | €13,470 | +€6,078 | +82.2% |
| Other operating charges | 640/8 | €500 | - | -€500 | |
| Gross operating margin | 9900 | €33,510 | €64,181 | +€30,671 | +91.5% |
| Operating profit (loss) | 9901 | €33,010 | €64,181 | +€31,171 | +94.4% |
| Financial income | 75/76B | €272 | €1,208 | +€936 | +344.3% |
| Recurring financial income | 75 | €272 | €1,208 | +€936 | +344.3% |
| Financial charges | 65/66B | €91 | €107 | +€16 | +17.8% |
| Recurring financial charges | 65 | €91 | €107 | +€16 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €33,191 | €65,282 | +€32,091 | +96.7% |
| Income taxes | 67/77 | €7,392 | €13,470 | +€6,079 | +82.2% |
| Profit (loss) for the period | 9904 | €25,800 | €51,812 | +€26,012 | +100.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,800 | €51,812 | +€26,012 | +100.8% |
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 7 October 2026 via checked.be.