CmmB: 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.
CmmB
Largest movements
- Cash -€361,642
down €361,642 (-90.5%), from €399,732 to €38,089
mainly Other debts (-€273,908) and Contributions, distributions and other (-€124,963)
- Receivables within one year +€53,047
up €53,047 (+11286.6%), from €470 to €53,517
of which Trade receivables: +€53,517
- Tangible fixed assets +€26,068
up €26,068 (+107.4%), from €24,278 to €50,346
of which Furniture and vehicles: +€26,703
- Other debts -€273,908
down €273,908 (-72.5%), from €377,613 to €103,706
- Profit (loss) carried forward -€34,758
no longer reported in 2025 (was €34,758)
- Tax, wage and social debts +€24,230
up €24,230 (+218.8%), from €11,072 to €35,303
- Gross operating margin +€66,617
up €66,617 (+90.4%), from €73,661 to €140,278
- Taxes +€13,334
up €13,334 (+97.7%), from €13,648 to €26,981
- Financial income -€7,146
down €7,146 (-90.3%), from €7,911 to €765
- Depreciation +€4,225
up €4,225 (+26.5%), from €15,926 to €20,152
- Other operating charges +€2,164
up €2,164 (+148.5%), from €1,457 to €3,622
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 | €430,335 | €148,169 | -€282,166 | -65.6% |
| Fixed assets | 21/28 | €24,278 | €50,346 | +€26,068 | +107.4% |
| Tangible fixed assets | 22/27 | €24,278 | €50,346 | +€26,068 | +107.4% |
| Furniture and vehicles | 24 | €23,300 | €50,003 | +€26,703 | +114.6% |
| Other tangible fixed assets | 26 | €978 | €343 | -€635 | -64.9% |
| Current assets | 29/58 | €406,057 | €97,823 | -€308,234 | -75.9% |
| Amounts receivable within one year | 40/41 | €470 | €53,517 | +€53,047 | +11286.6% |
| Trade receivables | 40 | - | €53,517 | +€53,517 | |
| Other amounts receivable | 41 | €470 | - | -€470 | |
| Cash at bank and in hand | 54/58 | €399,732 | €38,089 | -€361,642 | -90.5% |
| Deferred charges and accrued income | 490/1 | €5,855 | €6,217 | +€362 | +6.2% |
| Total equity and liabilities | 10/49 | €430,335 | €148,169 | -€282,166 | -65.6% |
| Equity | 10/15 | €39,758 | €5,000 | -€34,758 | -87.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,758 | - | -€34,758 | |
| Amounts payable | 17/49 | €390,576 | €143,169 | -€247,407 | -63.3% |
| Amounts payable within one year | 42/48 | €390,069 | €142,455 | -€247,614 | -63.5% |
| Trade debts | 44 | €1,383 | €3,447 | +€2,063 | +149.2% |
| Suppliers | 440/4 | €1,383 | €3,447 | +€2,063 | +149.2% |
| Taxes, remuneration and social security | 45 | €11,072 | €35,303 | +€24,230 | +218.8% |
| Taxes | 450/3 | €11,072 | €35,303 | +€24,230 | +218.8% |
| Other amounts payable | 47/48 | €377,613 | €103,706 | -€273,908 | -72.5% |
| Accrued charges and deferred income | 492/3 | €507 | €714 | +€207 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,926 | €20,152 | +€4,225 | +26.5% |
| Other operating charges | 640/8 | €1,457 | €3,622 | +€2,164 | +148.5% |
| Gross operating margin | 9900 | €73,661 | €140,278 | +€66,617 | +90.4% |
| Operating profit (loss) | 9901 | €56,278 | €116,505 | +€60,228 | +107.0% |
| Financial income | 75/76B | €7,911 | €765 | -€7,146 | -90.3% |
| Recurring financial income | 75 | €7,911 | €765 | -€7,146 | -90.3% |
| Financial charges | 65/66B | €82 | €84 | +€2 | +2.7% |
| Recurring financial charges | 65 | €82 | €84 | +€2 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €64,106 | €117,186 | +€53,080 | +82.8% |
| Income taxes | 67/77 | €13,648 | €26,981 | +€13,334 | +97.7% |
| Profit (loss) for the period | 9904 | €50,458 | €90,205 | +€39,746 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,458 | €90,205 | +€39,746 | +78.8% |
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 9 October 2026 via checked.be.