CMEDG: 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.
CMEDG
Largest movements
- Receivables within one year -€23,685
down €23,685 (-84.6%), from €28,002 to €4,318
- Deferred charges and accrued income +€10,552
up €10,552 (+19.9%), from €53,001 to €63,553
- Cash +€1,615
up €1,615 (+5.2%), from €30,952 to €32,567
mainly Receivables within one year (+€23,685) and Net result for the year (+€15,084)
- Profit (loss) carried forward -€11,621
down €11,621 (-13.1%), from €88,557 to €76,936
- Other debts -€9,985
down €9,985 (-99.8%), from €10,000 to €15
- Tax, wage and social debts +€4,006
up €4,006 (+44.5%), from €9,000 to €13,006
- Trade debts +€3,846
up €3,846 (+116.1%), from €3,314 to €7,161
- Accrued charges and deferred income +€1,241
new in 2025: €1,241
- Gross operating margin +€2,946
up €2,946 (+15.4%), from €19,130 to €22,076
- Taxes +€769
up €769 (+15.0%), from €5,113 to €5,882
- Depreciation -€384
down €384 (-71.7%), from €535 to €151
- Other operating charges +€250
up €250 (+37.1%), from €673 to €922
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 | €113,171 | €100,659 | -€12,512 | -11.1% |
| Fixed assets | 21/28 | €1,216 | €221 | -€994 | -81.8% |
| Tangible fixed assets | 22/27 | €1,216 | €221 | -€994 | -81.8% |
| Furniture and vehicles | 24 | €1,216 | €221 | -€994 | -81.8% |
| Current assets | 29/58 | €111,956 | €100,438 | -€11,518 | -10.3% |
| Amounts receivable within one year | 40/41 | €28,002 | €4,318 | -€23,685 | -84.6% |
| Other amounts receivable | 41 | €28,002 | €4,318 | -€23,685 | -84.6% |
| Cash at bank and in hand | 54/58 | €30,952 | €32,567 | +€1,615 | +5.2% |
| Deferred charges and accrued income | 490/1 | €53,001 | €63,553 | +€10,552 | +19.9% |
| Total equity and liabilities | 10/49 | €113,171 | €100,659 | -€12,512 | -11.1% |
| Equity | 10/15 | €90,857 | €79,236 | -€11,621 | -12.8% |
| Contributions | 10/11 | €2,300 | €2,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,557 | €76,936 | -€11,621 | -13.1% |
| Amounts payable | 17/49 | €22,314 | €21,423 | -€891 | -4.0% |
| Amounts payable within one year | 42/48 | €22,314 | €20,182 | -€2,133 | -9.6% |
| Trade debts | 44 | €3,314 | €7,161 | +€3,846 | +116.1% |
| Suppliers | 440/4 | €3,314 | €7,161 | +€3,846 | +116.1% |
| Taxes, remuneration and social security | 45 | €9,000 | €13,006 | +€4,006 | +44.5% |
| Taxes | 450/3 | €9,000 | €13,006 | +€4,006 | +44.5% |
| Other amounts payable | 47/48 | €10,000 | €15 | -€9,985 | -99.8% |
| Accrued charges and deferred income | 492/3 | - | €1,241 | +€1,241 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €151 | -€384 | -71.7% |
| Other operating charges | 640/8 | €673 | €922 | +€250 | +37.1% |
| Gross operating margin | 9900 | €19,130 | €22,076 | +€2,946 | +15.4% |
| Operating profit (loss) | 9901 | €17,923 | €21,002 | +€3,080 | +17.2% |
| Financial income | 75/76B | €1,528 | €1,313 | -€215 | -14.1% |
| Recurring financial income | 75 | €1,528 | €1,313 | -€215 | -14.1% |
| Financial charges | 65/66B | €1,462 | €1,348 | -€113 | -7.8% |
| Recurring financial charges | 65 | €1,462 | €1,348 | -€113 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €17,989 | €20,967 | +€2,978 | +16.6% |
| Income taxes | 67/77 | €5,113 | €5,882 | +€769 | +15.0% |
| Profit (loss) for the period | 9904 | €12,876 | €15,084 | +€2,208 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,876 | €15,084 | +€2,208 | +17.2% |
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 5 October 2026 via checked.be.