CMecker: 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.
CMecker
Largest movements
- Receivables within one year +€263,391
up €263,391 (+134.5%), from €195,822 to €459,213
of which Trade receivables: +€178,707
- Cash +€76,484
up €76,484 (+35.7%), from €214,404 to €290,888
mainly Net result for the year (+€283,126) and Trade debts (+€46,656)
- Tangible fixed assets +€13,833
up €13,833 (+90.4%), from €15,305 to €29,138
of which Plant, machinery and equipment: +€24,147
- Profit (loss) carried forward +€283,126
up €283,126 (+68.0%), from €416,413 to €699,539
- Trade debts +€46,656
up €46,656 (+6884.7%), from €678 to €47,333
- Tax, wage and social debts +€28,086
up €28,086 (+44.3%), from €63,404 to €91,490
- Gross operating margin +€120,656
up €120,656 (+44.5%), from €270,881 to €391,537
- Taxes +€28,086
up €28,086 (+44.4%), from €63,316 to €91,402
- Depreciation +€4,233
up €4,233 (+38.2%), from €11,094 to €15,326
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 | €496,570 | €844,592 | +€348,022 | +70.1% |
| Fixed assets | 21/28 | €15,305 | €29,138 | +€13,833 | +90.4% |
| Tangible fixed assets | 22/27 | €15,305 | €29,138 | +€13,833 | +90.4% |
| Plant, machinery and equipment | 23 | - | €24,147 | +€24,147 | |
| Furniture and vehicles | 24 | €15,305 | €4,991 | -€10,315 | -67.4% |
| Current assets | 29/58 | €481,265 | €815,454 | +€334,190 | +69.4% |
| Amounts receivable after more than one year | 29 | €69,000 | €65,010 | -€3,990 | -5.8% |
| Other amounts receivable | 291 | €69,000 | €65,010 | -€3,990 | -5.8% |
| Amounts receivable within one year | 40/41 | €195,822 | €459,213 | +€263,391 | +134.5% |
| Trade receivables | 40 | €160,488 | €339,195 | +€178,707 | +111.4% |
| Other amounts receivable | 41 | €35,333 | €120,017 | +€84,684 | +239.7% |
| Cash at bank and in hand | 54/58 | €214,404 | €290,888 | +€76,484 | +35.7% |
| Deferred charges and accrued income | 490/1 | €2,040 | €344 | -€1,696 | -83.1% |
| Total equity and liabilities | 10/49 | €496,570 | €844,592 | +€348,022 | +70.1% |
| Equity | 10/15 | €418,413 | €701,539 | +€283,126 | +67.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €416,413 | €699,539 | +€283,126 | +68.0% |
| Amounts payable | 17/49 | €78,157 | €143,053 | +€64,897 | +83.0% |
| Amounts payable after more than one year | 17 | €4,232 | - | -€4,232 | |
| Financial debts | 170/4 | €4,232 | - | -€4,232 | |
| Amounts payable within one year | 42/48 | €73,925 | €143,053 | +€69,129 | +93.5% |
| Current portion of amounts payable after more than one year | 42 | €9,843 | €4,230 | -€5,613 | -57.0% |
| Trade debts | 44 | €678 | €47,333 | +€46,656 | +6884.7% |
| Suppliers | 440/4 | €678 | €47,333 | +€46,656 | +6884.7% |
| Taxes, remuneration and social security | 45 | €63,404 | €91,490 | +€28,086 | +44.3% |
| Taxes | 450/3 | €63,404 | €91,490 | +€28,086 | +44.3% |
| Remuneration, social security and pensions | 62 | - | €105 | +€105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,094 | €15,326 | +€4,233 | +38.2% |
| Other operating charges | 640/8 | €1,312 | €1,099 | -€213 | -16.2% |
| Gross operating margin | 9900 | €270,881 | €391,537 | +€120,656 | +44.5% |
| Operating profit (loss) | 9901 | €258,475 | €375,007 | +€116,532 | +45.1% |
| Financial income | 75/76B | €3,660 | €88 | -€3,572 | -97.6% |
| Recurring financial income | 75 | €3,660 | €88 | -€3,572 | -97.6% |
| Financial charges | 65/66B | €991 | €568 | -€423 | -42.7% |
| Recurring financial charges | 65 | €991 | €568 | -€423 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €261,145 | €374,528 | +€113,383 | +43.4% |
| Income taxes | 67/77 | €63,316 | €91,402 | +€28,086 | +44.4% |
| Profit (loss) for the period | 9904 | €197,829 | €283,126 | +€85,297 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €197,829 | €283,126 | +€85,297 | +43.1% |
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 9 October 2026 via checked.be.