CME & BOUW: 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.
CME & BOUW
Largest movements
- Receivables within one year +€12,556
up €12,556 (+84.4%), from €14,878 to €27,435
of which Trade receivables: +€11,162
- Tangible fixed assets -€4,452
down €4,452 (-37.8%), from €11,784 to €7,332
- Cash -€4,405
down €4,405 (-93.4%), from €4,716 to €311
mainly Receivables within one year (-€12,556) and Trade debts (-€451)
- Deferred charges and accrued income +€425
up €425 (+155%), from €273 to €699
- Tax, wage and social debts +€2,611
up €2,611 (+38.2%), from €6,829 to €9,441
of which Remuneration and social security: +€7,000
- Profit (loss) carried forward +€1,964
up €1,964 (+9.4%), from €20,906 to €22,870
- Trade debts -€451
down €451 (-15.5%), from €2,916 to €2,465
- Gross operating margin -€19,028
down €19,028 (-67.9%), from €28,018 to €8,990
- Taxes -€4,389
down €4,389 (-82.3%), from €5,329 to €941
- Depreciation +€2,879
up €2,879 (+183%), from €1,574 to €4,452
- Other operating charges +€1,414
up €1,414 (+965%), from €147 to €1,560
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,652 | €35,776 | +€4,125 | +13.0% |
| Fixed assets | 21/28 | €11,784 | €7,332 | -€4,452 | -37.8% |
| Tangible fixed assets | 22/27 | €11,784 | €7,332 | -€4,452 | -37.8% |
| Furniture and vehicles | 24 | €11,784 | €7,332 | -€4,452 | -37.8% |
| Current assets | 29/58 | €19,867 | €28,444 | +€8,577 | +43.2% |
| Amounts receivable within one year | 40/41 | €14,878 | €27,435 | +€12,556 | +84.4% |
| Trade receivables | 40 | €3,373 | €14,535 | +€11,162 | +331% |
| Other amounts receivable | 41 | €11,505 | €12,900 | +€1,395 | +12.1% |
| Cash at bank and in hand | 54/58 | €4,716 | €311 | -€4,405 | -93.4% |
| Deferred charges and accrued income | 490/1 | €273 | €699 | +€425 | +155% |
| Total equity and liabilities | 10/49 | €31,652 | €35,776 | +€4,125 | +13.0% |
| Equity | 10/15 | €21,906 | €23,870 | +€1,964 | +9.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,906 | €22,870 | +€1,964 | +9.4% |
| Amounts payable | 17/49 | €9,746 | €11,906 | +€2,160 | +22.2% |
| Amounts payable within one year | 42/48 | €9,746 | €11,906 | +€2,160 | +22.2% |
| Trade debts | 44 | €2,916 | €2,465 | -€451 | -15.5% |
| Suppliers | 440/4 | €2,916 | €2,465 | -€451 | -15.5% |
| Taxes, remuneration and social security | 45 | €6,829 | €9,441 | +€2,611 | +38.2% |
| Taxes | 450/3 | €5,329 | €941 | -€4,389 | -82.3% |
| Remuneration and social security | 454/9 | €1,500 | €8,500 | +€7,000 | +467% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,574 | €4,452 | +€2,879 | +183% |
| Other operating charges | 640/8 | €147 | €1,560 | +€1,414 | +965% |
| Gross operating margin | 9900 | €28,018 | €8,990 | -€19,028 | -67.9% |
| Operating profit (loss) | 9901 | €26,298 | €2,978 | -€23,320 | -88.7% |
| Financial income | 75/76B | €1 | €1 | -€0 | -13.9% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -13.9% |
| Financial charges | 65/66B | €63 | €74 | +€10 | +16.2% |
| Recurring financial charges | 65 | €63 | €74 | +€10 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €26,235 | €2,905 | -€23,330 | -88.9% |
| Income taxes | 67/77 | €5,329 | €941 | -€4,389 | -82.3% |
| Profit (loss) for the period | 9904 | €20,906 | €1,964 | -€18,942 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,906 | €1,964 | -€18,942 | -90.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.