CML Construction Services: 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.
CML Construction Services
Largest movements
- Receivables within one year +€26,727
up €26,727 (+64.3%), from €41,574 to €68,301
- Cash +€12,414
up €12,414 (+7.5%), from €165,086 to €177,500
mainly Trade debts (+€29,212) and Net result for the year (+€11,871)
- Trade debts +€29,212
up €29,212 (+46.5%), from €62,817 to €92,029
- Profit (loss) carried forward +€11,871
up €11,871 (+22.1%), from €53,622 to €65,493
- Staff costs +€23,485
up €23,485 (+5.7%), from €412,617 to €436,102
- Other operating income +€16,801
up €16,801 (+3.3%), from €511,024 to €527,825
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 | €209,570 | €248,565 | +€38,995 | +18.6% |
| Current assets | 29/58 | €209,570 | €248,565 | +€38,995 | +18.6% |
| Amounts receivable within one year | 40/41 | €41,574 | €68,301 | +€26,727 | +64.3% |
| Trade receivables | 40 | €41,574 | €68,301 | +€26,727 | +64.3% |
| Cash at bank and in hand | 54/58 | €165,086 | €177,500 | +€12,414 | +7.5% |
| Deferred charges and accrued income | 490/1 | €2,910 | €2,764 | -€146 | -5.0% |
| Total equity and liabilities | 10/49 | €209,570 | €248,565 | +€38,995 | +18.6% |
| Equity | 10/15 | €73,694 | €85,565 | +€11,871 | +16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,472 | €1,472 | = | 0.0% |
| Distributable reserves | 133 | €1,472 | €1,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,622 | €65,493 | +€11,871 | +22.1% |
| Amounts payable | 17/49 | €135,876 | €163,000 | +€27,124 | +20.0% |
| Amounts payable within one year | 42/48 | €135,876 | €163,000 | +€27,124 | +20.0% |
| Trade debts | 44 | €62,817 | €92,029 | +€29,212 | +46.5% |
| Suppliers | 440/4 | €62,817 | €92,029 | +€29,212 | +46.5% |
| Taxes, remuneration and social security | 45 | €73,059 | €70,971 | -€2,088 | -2.9% |
| Taxes | 450/3 | €15,696 | €13,580 | -€2,116 | -13.5% |
| Remuneration and social security | 454/9 | €57,363 | €57,391 | +€28 | 0.0% |
| Operating income | 70/76A | €511,024 | €527,825 | +€16,801 | +3.3% |
| Other operating income | 74 | €511,024 | €527,825 | +€16,801 | +3.3% |
| Operating charges | 60/66A | €486,607 | €507,259 | +€20,652 | +4.2% |
| Goods for resale, raw materials and consumables | 60 | €468 | - | -€468 | |
| Purchases | 600/8 | €468 | - | -€468 | |
| Services and other goods | 61 | €73,204 | €70,837 | -€2,367 | -3.2% |
| Remuneration, social security and pensions | 62 | €412,617 | €436,102 | +€23,485 | +5.7% |
| Other operating charges | 640/8 | €318 | €320 | +€2 | +0.6% |
| Operating profit (loss) | 9901 | €24,417 | €20,566 | -€3,851 | -15.8% |
| Financial charges | 65/66B | €1,036 | €769 | -€267 | -25.8% |
| Recurring financial charges | 65 | €1,036 | €769 | -€267 | -25.8% |
| Debt charges | 650 | €1,036 | €542 | -€494 | -47.7% |
| Other financial charges | 652/9 | - | €227 | +€227 | |
| Profit (loss) for the period before taxes | 9903 | €23,381 | €19,797 | -€3,584 | -15.3% |
| Income taxes | 67/77 | €8,562 | €7,926 | -€636 | -7.4% |
| Taxes | 670/3 | €8,562 | €7,926 | -€636 | -7.4% |
| Profit (loss) for the period | 9904 | €14,819 | €11,871 | -€2,948 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,819 | €11,871 | -€2,948 | -19.9% |
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 8 October 2026 via checked.be.