CMHI: 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.
CMHI
Largest movements
- Cash -€1,582
down €1,582 (-29.4%), from €5,382 to €3,799
mainly Debts after one year (-€151,326) and Current portion of long-term debt (-€73,945)
- Receivables within one year -€912
down €912 (-96.9%), from €940 to €29
of which Other amounts receivable: -€940
- Other debts +€246,000
up €246,000 (+372.7%), from €66,000 to €312,000
- Debts after one year -€151,326
down €151,326 (-10.1%), from €1.5m to €1.3m
- Current portion of long-term debt -€73,945
no longer reported in 2025 (was €73,945)
- Profit (loss) carried forward -€25,582
down €25,582 (-1.2%), from -€2.1m to -€2.2m
- Accrued charges and deferred income +€17,500
up €17,500 (+24.5%), from €71,458 to €88,958
- Gross operating margin +€29,339
up €29,339 (+92.1%), from -€31,858 to -€2,519
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 | €81,322 | €78,828 | -€2,494 | -3.1% |
| Fixed assets | 21/28 | €75,000 | €75,000 | = | 0.0% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €6,322 | €3,828 | -€2,494 | -39.4% |
| Amounts receivable within one year | 40/41 | €940 | €29 | -€912 | -96.9% |
| Trade receivables | 40 | - | €29 | +€29 | |
| Other amounts receivable | 41 | €940 | - | -€940 | |
| Cash at bank and in hand | 54/58 | €5,382 | €3,799 | -€1,582 | -29.4% |
| Total equity and liabilities | 10/49 | €81,322 | €78,828 | -€2,494 | -3.1% |
| Equity | 10/15 | -€1,640,623 | -€1,666,205 | -€25,582 | -1.6% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,140,623 | -€2,166,205 | -€25,582 | -1.2% |
| Amounts payable | 17/49 | €1,721,945 | €1,745,033 | +€23,088 | +1.3% |
| Amounts payable after more than one year | 17 | €1,495,401 | €1,344,075 | -€151,326 | -10.1% |
| Financial debts | 170/4 | €1,495,401 | €1,344,075 | -€151,326 | -10.1% |
| Amounts payable within one year | 42/48 | €155,086 | €312,000 | +€156,914 | +101.2% |
| Current portion of amounts payable after more than one year | 42 | €73,945 | - | -€73,945 | |
| Trade debts | 44 | €15,141 | - | -€15,141 | |
| Suppliers | 440/4 | €15,141 | - | -€15,141 | |
| Other amounts payable | 47/48 | €66,000 | €312,000 | +€246,000 | +372.7% |
| Accrued charges and deferred income | 492/3 | €71,458 | €88,958 | +€17,500 | +24.5% |
| Other operating charges | 640/8 | €960 | €989 | +€29 | +3.0% |
| Gross operating margin | 9900 | -€31,858 | -€2,519 | +€29,339 | +92.1% |
| Operating profit (loss) | 9901 | -€32,818 | -€3,508 | +€29,310 | +89.3% |
| Financial charges | 65/66B | €21,885 | €22,074 | +€190 | +0.9% |
| Recurring financial charges | 65 | €21,885 | €22,074 | +€190 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€54,703 | -€25,582 | +€29,121 | +53.2% |
| Profit (loss) for the period | 9904 | -€54,703 | -€25,582 | +€29,121 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,703 | -€25,582 | +€29,121 | +53.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.