CMI: 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.
CMI
Largest movements
- Cash +€8,126
up €8,126 (+683.1%), from €1,190 to €9,316
mainly Net result for the year (+€2,992) and Trade debts (+€2,968)
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€1,869
up €1,869 (+38.1%), from €4,907 to €6,776
- Gross operating margin +€152
up €152 (+4.8%), from -€3,162 to -€3,009
- Other operating charges +€34
up €34 (+6.8%), from €503 to €538
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 | €558,892 | €564,851 | +€5,960 | +1.1% |
| Fixed assets | 21/28 | €455,536 | €455,536 | = | 0.0% |
| Financial fixed assets | 28 | €455,536 | €455,536 | = | 0.0% |
| Current assets | 29/58 | €103,356 | €109,316 | +€5,960 | +5.8% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,190 | €9,316 | +€8,126 | +683.1% |
| Deferred charges and accrued income | 490/1 | €2,166 | €0 | -€2,166 | -100.0% |
| Total equity and liabilities | 10/49 | €558,892 | €564,851 | +€5,960 | +1.1% |
| Equity | 10/15 | €242,389 | €245,380 | +€2,992 | +1.2% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,611 | -€4,620 | +€2,992 | +39.3% |
| Amounts payable | 17/49 | €316,503 | €319,471 | +€2,968 | +0.9% |
| Amounts payable after more than one year | 17 | €316,000 | €316,000 | = | 0.0% |
| Other amounts payable | 178/9 | €316,000 | €316,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €503 | €3,471 | +€2,968 | +589.6% |
| Trade debts | 44 | €503 | €3,471 | +€2,968 | +589.6% |
| Suppliers | 440/4 | €503 | €3,471 | +€2,968 | +589.6% |
| Other operating charges | 640/8 | €503 | €538 | +€34 | +6.8% |
| Gross operating margin | 9900 | -€3,162 | -€3,009 | +€152 | +4.8% |
| Operating profit (loss) | 9901 | -€3,665 | -€3,547 | +€118 | +3.2% |
| Financial income | 75/76B | €4,907 | €6,776 | +€1,869 | +38.1% |
| Recurring financial income | 75 | €4,907 | €6,776 | +€1,869 | +38.1% |
| Financial charges | 65/66B | €233 | €237 | +€4 | +1.8% |
| Recurring financial charges | 65 | €233 | €237 | +€4 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €1,009 | €2,992 | +€1,983 | +196.5% |
| Profit (loss) for the period | 9904 | €1,009 | €2,992 | +€1,983 | +196.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,009 | €2,992 | +€1,983 | +196.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.