Cmel Soins: 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.
Cmel Soins
Largest movements
- Intangible fixed assets -€15,000
down €15,000 (-12.5%), from €120,000 to €105,000
- Cash -€14,343
down €14,343 (-7.1%), from €202,969 to €188,626
mainly Other debts (-€38,809) and Tax, wage and social debts (-€24,521)
- Profit (loss) carried forward +€52,087
up €52,087 (+31.9%), from €163,168 to €215,255
- Other debts -€38,809
down €38,809 (-82.0%), from €47,342 to €8,533
- Tax, wage and social debts -€24,521
down €24,521 (-51.8%), from €47,360 to €22,839
- Debts after one year -€14,657
down €14,657 (-27.1%), from €54,153 to €39,495
- Trade debts -€4,817
down €4,817 (-93.5%), from €5,149 to €333
- Gross operating margin -€11,993
down €11,993 (-11.5%), from €104,392 to €92,399
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 | €336,219 | €306,112 | -€30,106 | -9.0% |
| Fixed assets | 21/28 | €120,305 | €105,000 | -€15,305 | -12.7% |
| Intangible fixed assets | 21 | €120,000 | €105,000 | -€15,000 | -12.5% |
| Tangible fixed assets | 22/27 | €305 | €0 | -€305 | -100% |
| Furniture and vehicles | 24 | €305 | €0 | -€305 | -100% |
| Current assets | 29/58 | €215,913 | €201,112 | -€14,801 | -6.9% |
| Cash at bank and in hand | 54/58 | €202,969 | €188,626 | -€14,343 | -7.1% |
| Deferred charges and accrued income | 490/1 | €12,944 | €12,487 | -€457 | -3.5% |
| Total equity and liabilities | 10/49 | €336,219 | €306,112 | -€30,106 | -9.0% |
| Equity | 10/15 | €168,168 | €220,255 | +€52,087 | +31.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,168 | €215,255 | +€52,087 | +31.9% |
| Amounts payable | 17/49 | €168,050 | €85,858 | -€82,193 | -48.9% |
| Amounts payable after more than one year | 17 | €54,153 | €39,495 | -€14,657 | -27.1% |
| Financial debts | 170/4 | €54,153 | €39,495 | -€14,657 | -27.1% |
| Amounts payable within one year | 42/48 | €113,898 | €46,362 | -€67,536 | -59.3% |
| Financial debts | 43 | €14,046 | €14,657 | +€611 | +4.4% |
| Credit institutions | 430/8 | €14,046 | €14,657 | +€611 | +4.4% |
| Trade debts | 44 | €5,149 | €333 | -€4,817 | -93.5% |
| Suppliers | 440/4 | €5,149 | €333 | -€4,817 | -93.5% |
| Taxes, remuneration and social security | 45 | €47,360 | €22,839 | -€24,521 | -51.8% |
| Taxes | 450/3 | €47,360 | €22,839 | -€24,521 | -51.8% |
| Other amounts payable | 47/48 | €47,342 | €8,533 | -€38,809 | -82.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,305 | €15,305 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,092 | €468 | -€623 | -57.1% |
| Gross operating margin | 9900 | €104,392 | €92,399 | -€11,993 | -11.5% |
| Operating profit (loss) | 9901 | €87,995 | €76,625 | -€11,369 | -12.9% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,741 | €2,683 | +€942 | +54.1% |
| Recurring financial charges | 65 | €1,741 | €2,683 | +€942 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €86,253 | €73,942 | -€12,311 | -14.3% |
| Income taxes | 67/77 | €22,260 | €21,855 | -€405 | -1.8% |
| Profit (loss) for the period | 9904 | €63,993 | €52,087 | -€11,907 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,993 | €52,087 | -€11,907 | -18.6% |
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 31 October 2026 via checked.be.