CMF CONSTRUCT: 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.
CMF CONSTRUCT
Largest movements
- Receivables within one year +€69,538
up €69,538 (+54.9%), from €126,565 to €196,103
of which Other amounts receivable: +€43,088
- Profit (loss) carried forward +€56,358
up €56,358 (+57.4%), from €98,252 to €154,609
- Tax, wage and social debts +€14,095
up €14,095 (+53.6%), from €26,316 to €40,411
- Gross operating margin -€53,226
down €53,226 (-46.1%), from €115,388 to €62,162
- Taxes -€12,221
down €12,221 (-46.4%), from €26,316 to €14,095
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.
Cash bridge derived
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 | €126,573 | €196,418 | +€69,845 | +55.2% |
| Current assets | 29/58 | €126,573 | €196,418 | +€69,845 | +55.2% |
| Amounts receivable within one year | 40/41 | €126,565 | €196,103 | +€69,538 | +54.9% |
| Trade receivables | 40 | €349 | €26,799 | +€26,450 | +7576.2% |
| Other amounts receivable | 41 | €126,216 | €169,304 | +€43,088 | +34.1% |
| Cash at bank and in hand | 54/58 | €9 | €129 | +€121 | +1412.7% |
| Deferred charges and accrued income | 490/1 | - | €186 | +€186 | |
| Total equity and liabilities | 10/49 | €126,573 | €196,418 | +€69,845 | +55.2% |
| Equity | 10/15 | €98,252 | €154,609 | +€56,358 | +57.4% |
| Profit (loss) carried forward | 14 | €98,252 | €154,609 | +€56,358 | +57.4% |
| Amounts payable | 17/49 | €28,321 | €41,808 | +€13,487 | +47.6% |
| Amounts payable within one year | 42/48 | €28,321 | €41,808 | +€13,487 | +47.6% |
| Financial debts | 43 | €5 | - | -€5 | |
| Credit institutions | 430/8 | €5 | - | -€5 | |
| Trade debts | 44 | €2,001 | €1,397 | -€603 | -30.2% |
| Suppliers | 440/4 | €2,001 | €1,397 | -€603 | -30.2% |
| Taxes, remuneration and social security | 45 | €26,316 | €40,411 | +€14,095 | +53.6% |
| Taxes | 450/3 | €26,316 | €40,411 | +€14,095 | +53.6% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €115,388 | €62,162 | -€53,226 | -46.1% |
| Operating profit (loss) | 9901 | €115,388 | €61,775 | -€53,613 | -46.5% |
| Financial income | 75/76B | €9,339 | €8,762 | -€577 | -6.2% |
| Recurring financial income | 75 | €9,339 | €8,762 | -€577 | -6.2% |
| Financial charges | 65/66B | €160 | €84 | -€75 | -47.2% |
| Recurring financial charges | 65 | €160 | €84 | -€75 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €124,568 | €70,453 | -€54,115 | -43.4% |
| Income taxes | 67/77 | €26,316 | €14,095 | -€12,221 | -46.4% |
| Profit (loss) for the period | 9904 | €98,252 | €56,358 | -€41,894 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €98,252 | €56,358 | -€41,894 | -42.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.