CMIX: 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.
What changed
CMIX
NACE 46.839, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €872,249+€223,116
Equity
€4.3m
2024 · €3.4m+€874,283
Cash
€2.3m
2024 · €1.7m+€590,865
Balance sheet total
€8.9m
2024 · €7.6m+€1.3m
Largest movements
Assets
- Cash +€590,865
up €590,865 (+34.4%), from €1.7m to €2.3m
mainly Net result for the year (+€1.1m) and Depreciation (+€697,943)
- Tangible fixed assets +€527,475
up €527,475 (+30.4%), from €1.7m to €2.3m
of which Leasing and similar rights: +€606,955
- Receivables within one year +€219,106
up €219,106 (+5.7%), from €3.8m to €4.1m
of which Trade receivables: +€324,432
Equity and liabilities
- Reserves +€815,000
up €815,000 (+25.5%), from €3.2m to €4.0m
of which Distributable reserves: +€600,000
- Debts after one year +€397,010
up €397,010 (+38.2%), from €1.0m to €1.4m
- Trade debts +€390,263
up €390,263 (+19.6%), from €2.0m to €2.4m
- Other debts -€250,000
down €250,000 (-50.0%), from €500,000 to €250,000
Income statement
- Turnover +€1.9m
up €1.9m (+11.4%), from €16.9m to €18.8m
- Goods and materials +€1.6m
up €1.6m (+14.5%), from €11.2m to €12.8m
of which Purchases: +€1.7m
- Other operating income +€219,751
up €219,751 (+116.8%), from €188,154 to €407,905
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.
Result 2024
€872,249
Turnover
+€1.9m
Other operating income
+€219,751
Goods and materials
-€1.6m
Services and other goods
-€80,468
Staff costs
-€107,823
Depreciation
-€45,871
Write-downs
+€41,264
Other operating charges
+€320
Financial income
-€43,109
Financial charges
+€14,137
Taxes
-€72,014
Result 2025
€1.1m
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.
From operations
+€1.7m
Investment
-€1.2m
Financing
+€93,615
Cash 2024
€1.7m
From operations (derived)
+€1.7m
Net result for the year
+€1.1m
Depreciation
+€697,943
Stocks and contracts
+€21,511
Receivables within one year
-€219,106
Deferred charges and accrued income
-€10,085
Trade debts
+€390,263
Tax, wage and social debts
+€3,193
Advances received
-€3,942
Other debts
-€250,000
Accrued charges and deferred income
+€125
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
+€93,615
Debts after one year
+€397,010
Current portion of long-term debt
-€82,314
Contributions, distributions and other
-€221,082
Cash 2025
€2.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,606,432 | €8,935,050 | +€1.3m | +17.5% |
| Fixed assets | 21/28 | €1,734,708 | €2,264,783 | +€530,075 | +30.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,733,050 | €2,260,525 | +€527,475 | +30.4% |
| Plant, machinery and equipment | 23 | €1,026,719 | €974,051 | -€52,668 | -5.1% |
| Furniture and vehicles | 24 | €186,928 | €160,115 | -€26,813 | -14.3% |
| Leasing and similar rights | 25 | €519,404 | €1,126,359 | +€606,955 | +116.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,658 | €4,258 | +€2,600 | +156.8% |
| Other financial fixed assets | 284/8 | €1,658 | €4,258 | +€2,600 | +156.8% |
| Amounts receivable and cash guarantees | 285/8 | €1,658 | €4,258 | +€2,600 | +156.8% |
| Current assets | 29/58 | €5,871,723 | €6,670,267 | +€798,544 | +13.6% |
| Stocks and contracts in progress | 3 | €308,100 | €286,589 | -€21,511 | -7.0% |
| Stocks | 30/36 | €308,100 | €286,589 | -€21,511 | -7.0% |
| Raw materials and consumables | 30/31 | €308,100 | €286,589 | -€21,511 | -7.0% |
| Amounts receivable within one year | 40/41 | €3,832,354 | €4,051,460 | +€219,106 | +5.7% |
| Trade receivables | 40 | €3,460,094 | €3,784,526 | +€324,432 | +9.4% |
| Other amounts receivable | 41 | €372,261 | €266,934 | -€105,327 | -28.3% |
| Cash at bank and in hand | 54/58 | €1,717,371 | €2,308,236 | +€590,865 | +34.4% |
| Deferred charges and accrued income | 490/1 | €13,897 | €23,982 | +€10,085 | +72.6% |
| Total equity and liabilities | 10/49 | €7,606,432 | €8,935,050 | +€1.3m | +17.5% |
| Equity | 10/15 | €3,448,473 | €4,322,755 | +€874,283 | +25.4% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Capital | 10 | €210,000 | €210,000 | = | 0.0% |
| Issued capital | 100 | €210,000 | €210,000 | = | 0.0% |
| Reserves | 13 | €3,195,887 | €4,010,887 | +€815,000 | +25.5% |
| Non-distributable reserves | 130/1 | €21,000 | €21,000 | = | 0.0% |
| Legal reserve | 130 | €21,000 | €21,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €124,887 | €339,887 | +€215,000 | +172.2% |
| Distributable reserves | 133 | €3,050,000 | €3,650,000 | +€600,000 | +19.7% |
| Profit (loss) carried forward | 14 | €8,739 | €39,104 | +€30,365 | +347.5% |
| Investment grants | 15 | €33,846 | €62,764 | +€28,918 | +85.4% |
| Provisions and deferred taxes | 16 | €71,940 | €71,940 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €71,940 | €71,940 | = | 0.0% |
| Other liabilities and charges | 164/5 | €71,940 | €71,940 | = | 0.0% |
| Amounts payable | 17/49 | €4,086,020 | €4,540,355 | +€454,336 | +11.1% |
| Amounts payable after more than one year | 17 | €1,040,096 | €1,437,106 | +€397,010 | +38.2% |
| Financial debts | 170/4 | €1,040,096 | €1,437,106 | +€397,010 | +38.2% |
| Leasing and similar obligations | 172 | €321,836 | €877,008 | +€555,172 | +172.5% |
| Credit institutions | 173 | €718,260 | €560,098 | -€158,162 | -22.0% |
| Amounts payable within one year | 42/48 | €3,045,923 | €3,103,124 | +€57,200 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €521,783 | €439,470 | -€82,314 | -15.8% |
| Trade debts | 44 | €1,988,364 | €2,378,627 | +€390,263 | +19.6% |
| Suppliers | 440/4 | €1,988,364 | €2,378,627 | +€390,263 | +19.6% |
| Advances received on contracts in progress | 46 | €3,942 | €0 | -€3,942 | -100.0% |
| Taxes, remuneration and social security | 45 | €31,834 | €35,027 | +€3,193 | +10.0% |
| Taxes | 450/3 | €1,185 | €0 | -€1,185 | -100.0% |
| Remuneration and social security | 454/9 | €30,650 | €35,027 | +€4,378 | +14.3% |
| Other amounts payable | 47/48 | €500,000 | €250,000 | -€250,000 | -50.0% |
| Accrued charges and deferred income | 492/3 | - | €125 | +€125 | |
| Operating income | 70/76A | €17,041,943 | €19,180,839 | +€2.1m | +12.6% |
| Turnover | 70 | €16,853,790 | €18,772,935 | +€1.9m | +11.4% |
| Other operating income | 74 | €188,154 | €407,905 | +€219,751 | +116.8% |
| Operating charges | 60/66A | €16,102,293 | €17,917,086 | +€1.8m | +11.3% |
| Goods for resale, raw materials and consumables | 60 | €11,223,252 | €12,845,467 | +€1.6m | +14.5% |
| Purchases | 600/8 | €11,163,059 | €12,823,956 | +€1.7m | +14.9% |
| Change in stocks: decrease (increase) | 609 | €60,193 | €21,511 | -€38,682 | -64.3% |
| Services and other goods | 61 | €2,338,533 | €2,419,001 | +€80,468 | +3.4% |
| Remuneration, social security and pensions | 62 | €1,770,991 | €1,878,814 | +€107,823 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €652,072 | €697,943 | +€45,871 | +7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €88,698 | €47,435 | -€41,264 | -46.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €28,746 | €28,426 | -€320 | -1.1% |
| Operating profit (loss) | 9901 | €939,651 | €1,263,753 | +€324,102 | +34.5% |
| Financial income | 75/76B | €142,867 | €99,758 | -€43,109 | -30.2% |
| Recurring financial income | 75 | €142,867 | €99,758 | -€43,109 | -30.2% |
| Other financial income | 752/9 | €142,867 | €99,758 | -€43,109 | -30.2% |
| Financial charges | 65/66B | €89,084 | €74,947 | -€14,137 | -15.9% |
| Recurring financial charges | 65 | €89,084 | €74,947 | -€14,137 | -15.9% |
| Debt charges | 650 | €55,370 | €50,179 | -€5,191 | -9.4% |
| Other financial charges | 652/9 | €33,714 | €24,768 | -€8,946 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €993,434 | €1,288,564 | +€295,130 | +29.7% |
| Income taxes | 67/77 | €121,185 | €193,199 | +€72,014 | +59.4% |
| Taxes | 670/3 | €121,185 | €198,530 | +€77,346 | +63.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €5,331 | +€5,331 | |
| Profit (loss) for the period | 9904 | €872,249 | €1,095,365 | +€223,116 | +25.6% |
| Transfer to tax-exempt reserves | 689 | €0 | €215,000 | +€215,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €872,249 | €880,365 | +€8,116 | +0.9% |
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 1 October 2026 via checked.be.