CMH-TIM: 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.
CMH-TIM
Largest movements
- Tangible fixed assets -€5,370
down €5,370 (-55.1%), from €9,750 to €4,380
- Profit (loss) carried forward -€11,349
down €11,349, from €3,148 to -€8,201
- Other debts +€4,605
up €4,605 (+453.8%), from €1,015 to €5,620
- Tax, wage and social debts +€1,299
up €1,299 (+111.8%), from €1,162 to €2,461
- Gross operating margin +€21,921
up €21,921, from -€2,796 to €19,125
- Depreciation -€3,222
down €3,222 (-66.1%), from €4,875 to €1,653
- Taxes +€2,171
new in 2025: €2,171
- Other operating charges +€760
new in 2025: €760
- Staff costs +€393
new in 2025: €393
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 | €9,825 | €4,380 | -€5,445 | -55.4% |
| Fixed assets | 21/28 | €9,750 | €4,380 | -€5,370 | -55.1% |
| Tangible fixed assets | 22/27 | €9,750 | €4,380 | -€5,370 | -55.1% |
| Furniture and vehicles | 24 | €9,750 | €4,380 | -€5,370 | -55.1% |
| Current assets | 29/58 | €75 | €0 | -€75 | -99.8% |
| Cash at bank and in hand | 54/58 | €75 | €0 | -€75 | -99.8% |
| Total equity and liabilities | 10/49 | €9,825 | €4,380 | -€5,445 | -55.4% |
| Equity | 10/15 | €7,648 | -€3,701 | -€11,349 | |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Outside capital | 11 | €4,500 | - | -€4,500 | |
| Other | 1109/19 | €4,500 | - | -€4,500 | |
| Profit (loss) carried forward | 14 | €3,148 | -€8,201 | -€11,349 | |
| Amounts payable | 17/49 | €2,177 | €8,081 | +€5,904 | +271.2% |
| Amounts payable within one year | 42/48 | €2,177 | €8,081 | +€5,904 | +271.2% |
| Taxes, remuneration and social security | 45 | €1,162 | €2,461 | +€1,299 | +111.8% |
| Taxes | 450/3 | €1,162 | €2,461 | +€1,299 | +111.8% |
| Other amounts payable | 47/48 | €1,015 | €5,620 | +€4,605 | +453.8% |
| Remuneration, social security and pensions | 62 | - | €393 | +€393 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,875 | €1,653 | -€3,222 | -66.1% |
| Other operating charges | 640/8 | - | €760 | +€760 | |
| Non-recurring operating charges | 66A | - | €25,452 | +€25,452 | |
| Gross operating margin | 9900 | -€2,796 | €19,125 | +€21,921 | |
| Operating profit (loss) | 9901 | -€7,671 | -€9,133 | -€1,462 | -19.1% |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | -€7,671 | -€9,178 | -€1,507 | -19.6% |
| Income taxes | 67/77 | - | €2,171 | +€2,171 | |
| Profit (loss) for the period | 9904 | -€7,671 | -€11,349 | -€3,678 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,671 | -€11,349 | -€3,678 | -47.9% |
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 4 October 2026 via checked.be.