CMJM Wine: what changed
Two financial 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.
CMJM Wine
Largest movements
- Receivables within one year +€15,990
up €15,990 (+661%), from €2,419 to €18,409
- Debts after one year -€44,190
down €44,190 (-42.2%), from €104,669 to €60,479
- Trade debts +€37,297
up €37,297 (+69.3%), from €53,857 to €91,153
- Other debts +€23,130
up €23,130 (+3.3%), from €709,835 to €732,965
- Financial charges -€17,399
down €17,399 (-37.8%), from €46,000 to €28,601
- Gross operating margin -€12,230
down €12,230 (-26.7%), from €45,820 to €33,590
- Other operating charges -€981
down €981 (-49.5%), from €1,979 to €998
- Taxes +€489
new in 2025: €489
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.
Derived cash bridge
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 | €1,566,731 | €1,583,135 | +€16,404 | +1.0% |
| Fixed assets | 21/28 | €1,558,505 | €1,558,505 | = | 0.0% |
| Financial fixed assets | 28 | €1,558,505 | €1,558,505 | = | 0.0% |
| Current assets | 29/58 | €8,225 | €24,629 | +€16,404 | +199% |
| Amounts receivable within one year | 40/41 | €2,419 | €18,409 | +€15,990 | +661% |
| Trade receivables | 40 | €2,419 | €18,409 | +€15,990 | +661% |
| Cash at bank and in hand | 54/58 | €5,806 | €6,220 | +€414 | +7.1% |
| Total equity and liabilities | 10/49 | €1,566,731 | €1,583,135 | +€16,404 | +1.0% |
| Equity | 10/15 | €644,620 | €648,122 | +€3,502 | +0.5% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €524,620 | €528,122 | +€3,502 | +0.7% |
| Amounts payable | 17/49 | €922,111 | €935,013 | +€12,902 | +1.4% |
| Amounts payable after more than one year | 17 | €104,669 | €60,479 | -€44,190 | -42.2% |
| Financial debts | 170/4 | €104,669 | €60,479 | -€44,190 | -42.2% |
| Amounts payable within one year | 42/48 | €817,442 | €874,534 | +€57,092 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €51,042 | €47,354 | -€3,688 | -7.2% |
| Trade debts | 44 | €53,857 | €91,153 | +€37,297 | +69.3% |
| Suppliers | 440/4 | €53,857 | €91,153 | +€37,297 | +69.3% |
| Advances received on contracts in progress | 46 | €318 | €318 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,390 | €2,744 | +€354 | +14.8% |
| Taxes | 450/3 | €2,390 | €2,744 | +€354 | +14.8% |
| Other amounts payable | 47/48 | €709,835 | €732,965 | +€23,130 | +3.3% |
| Other operating charges | 640/8 | €1,979 | €998 | -€981 | -49.5% |
| Gross operating margin | 9900 | €45,820 | €33,590 | -€12,230 | -26.7% |
| Operating profit (loss) | 9901 | €43,841 | €32,592 | -€11,249 | -25.7% |
| Financial charges | 65/66B | €46,000 | €28,601 | -€17,399 | -37.8% |
| Recurring financial charges | 65 | €46,000 | €28,601 | -€17,399 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,159 | €3,991 | +€6,150 | |
| Income taxes | 67/77 | - | €489 | +€489 | |
| Profit (loss) for the period | 9904 | -€2,159 | €3,502 | +€5,662 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,159 | €3,502 | +€5,662 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.