CMIDENT: 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.
CMIDENT
Largest movements
- Cash +€45,780
up €45,780 (+101.6%), from €45,068 to €90,848
mainly Net result for the year (+€45,490) and Receivables within one year (+€9,278)
- Receivables within one year -€9,278
down €9,278 (-17.2%), from €53,805 to €44,527
of which Trade receivables: -€30,876
- Tangible fixed assets -€4,400
down €4,400 (-23.1%), from €19,043 to €14,643
- Profit (loss) carried forward +€44,657
up €44,657 (+51.4%), from €86,955 to €131,611
- Tax, wage and social debts -€10,959
down €10,959 (-38.1%), from €28,768 to €17,810
- Gross operating margin -€52,538
down €52,538 (-45.7%), from €115,069 to €62,531
- Taxes -€10,983
down €10,983 (-45.8%), from €23,968 to €12,986
- Depreciation +€1,443
up €1,443 (+48.8%), from €2,957 to €4,400
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 | €120,083 | €152,920 | +€32,838 | +27.3% |
| Fixed assets | 21/28 | €19,043 | €14,643 | -€4,400 | -23.1% |
| Tangible fixed assets | 22/27 | €19,043 | €14,643 | -€4,400 | -23.1% |
| Furniture and vehicles | 24 | €19,043 | €14,643 | -€4,400 | -23.1% |
| Current assets | 29/58 | €101,040 | €138,278 | +€37,238 | +36.9% |
| Amounts receivable within one year | 40/41 | €53,805 | €44,527 | -€9,278 | -17.2% |
| Trade receivables | 40 | €34,473 | €3,597 | -€30,876 | -89.6% |
| Other amounts receivable | 41 | €19,332 | €40,930 | +€21,598 | +111.7% |
| Cash at bank and in hand | 54/58 | €45,068 | €90,848 | +€45,780 | +101.6% |
| Deferred charges and accrued income | 490/1 | €2,166 | €2,902 | +€736 | +34.0% |
| Total equity and liabilities | 10/49 | €120,083 | €152,920 | +€32,838 | +27.3% |
| Equity | 10/15 | €88,955 | €133,611 | +€44,657 | +50.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,955 | €131,611 | +€44,657 | +51.4% |
| Amounts payable | 17/49 | €31,128 | €19,309 | -€11,819 | -38.0% |
| Amounts payable within one year | 42/48 | €31,128 | €19,309 | -€11,819 | -38.0% |
| Trade debts | 44 | €1,501 | €666 | -€835 | -55.6% |
| Suppliers | 440/4 | €1,501 | €666 | -€835 | -55.6% |
| Taxes, remuneration and social security | 45 | €28,768 | €17,810 | -€10,959 | -38.1% |
| Taxes | 450/3 | €28,768 | €17,810 | -€10,959 | -38.1% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,957 | €4,400 | +€1,443 | +48.8% |
| Other operating charges | 640/8 | €1,203 | €751 | -€452 | -37.6% |
| Gross operating margin | 9900 | €115,069 | €62,531 | -€52,538 | -45.7% |
| Operating profit (loss) | 9901 | €110,909 | €57,380 | -€53,529 | -48.3% |
| Financial income | 75/76B | €896 | €1,287 | +€391 | +43.7% |
| Recurring financial income | 75 | €896 | €1,287 | +€391 | +43.7% |
| Financial charges | 65/66B | €23 | €191 | +€169 | +750.0% |
| Recurring financial charges | 65 | €23 | €191 | +€169 | +750.0% |
| Profit (loss) for the period before taxes | 9903 | €111,782 | €58,476 | -€53,306 | -47.7% |
| Income taxes | 67/77 | €23,968 | €12,986 | -€10,983 | -45.8% |
| Profit (loss) for the period | 9904 | €87,814 | €45,490 | -€42,324 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,814 | €45,490 | -€42,324 | -48.2% |
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 6 October 2026 via checked.be.