CMIC: 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.
CMIC
Largest movements
- Receivables within one year -€17,555
down €17,555 (-56.7%), from €30,943 to €13,388
of which Trade receivables: -€19,620
- Other debts +€57,527
up €57,527 (+9.2%), from €626,503 to €684,030
- Debts after one year -€35,700
down €35,700 (-65.8%), from €54,228 to €18,528
- Profit (loss) carried forward -€24,442
down €24,442 (-10.2%), from -€238,549 to -€262,991
- Financial charges -€2,287
down €2,287 (-37.8%), from €6,058 to €3,771
- Other operating charges +€2,132
up €2,132 (+65.7%), from €3,244 to €5,376
- Gross operating margin +€1,079
up €1,079 (+6.8%), from -€15,940 to -€14,861
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 | €858,226 | €842,474 | -€15,752 | -1.8% |
| Fixed assets | 21/28 | €818,111 | €818,111 | = | 0.0% |
| Tangible fixed assets | 22/27 | €818,111 | €818,111 | = | 0.0% |
| Land and buildings | 22 | €804,981 | €804,981 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,956 | €1,956 | = | 0.0% |
| Furniture and vehicles | 24 | €11,173 | €11,173 | = | 0.0% |
| Current assets | 29/58 | €40,115 | €24,363 | -€15,752 | -39.3% |
| Amounts receivable within one year | 40/41 | €30,943 | €13,388 | -€17,555 | -56.7% |
| Trade receivables | 40 | €19,620 | - | -€19,620 | |
| Other amounts receivable | 41 | €11,322 | €13,388 | +€2,065 | +18.2% |
| Cash at bank and in hand | 54/58 | €9,173 | €10,975 | +€1,802 | +19.6% |
| Total equity and liabilities | 10/49 | €858,226 | €842,474 | -€15,752 | -1.8% |
| Equity | 10/15 | €126,296 | €101,854 | -€24,442 | -19.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €345,845 | €345,845 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €343,945 | €343,945 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€238,549 | -€262,991 | -€24,442 | -10.2% |
| Amounts payable | 17/49 | €731,930 | €740,619 | +€8,690 | +1.2% |
| Amounts payable after more than one year | 17 | €54,228 | €18,528 | -€35,700 | -65.8% |
| Financial debts | 170/4 | €54,228 | €18,528 | -€35,700 | -65.8% |
| Amounts payable within one year | 42/48 | €677,702 | €722,091 | +€44,389 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €41,789 | €35,700 | -€6,089 | -14.6% |
| Trade debts | 44 | €8,985 | €1,928 | -€7,057 | -78.5% |
| Suppliers | 440/4 | €8,985 | €1,928 | -€7,057 | -78.5% |
| Taxes, remuneration and social security | 45 | €426 | €434 | +€9 | +2.1% |
| Taxes | 450/3 | €426 | €434 | +€9 | +2.1% |
| Other amounts payable | 47/48 | €626,503 | €684,030 | +€57,527 | +9.2% |
| Other operating charges | 640/8 | €3,244 | €5,376 | +€2,132 | +65.7% |
| Gross operating margin | 9900 | -€15,940 | -€14,861 | +€1,079 | +6.8% |
| Operating profit (loss) | 9901 | -€19,183 | -€20,236 | -€1,053 | -5.5% |
| Financial charges | 65/66B | €6,058 | €3,771 | -€2,287 | -37.8% |
| Recurring financial charges | 65 | €6,058 | €3,771 | -€2,287 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,242 | -€24,008 | +€1,234 | +4.9% |
| Income taxes | 67/77 | €426 | €434 | +€9 | +2.1% |
| Profit (loss) for the period | 9904 | -€25,667 | -€24,442 | +€1,225 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,667 | -€24,442 | +€1,225 | +4.8% |
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.