CMMED: 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.
CMMED
Largest movements
- Intangible fixed assets -€23,000
down €23,000 (-50.0%), from €46,000 to €23,000
- Cash +€8,073
up €8,073 (+3.0%), from €264,791 to €272,864
mainly Other debts (+€83,068) and Net result for the year (+€62,808)
- Receivables within one year -€6,101
down €6,101 (-46.8%), from €13,042 to €6,941
of which Trade receivables: -€6,876
- Deferred charges and accrued income -€3,693
down €3,693 (-61.1%), from €6,046 to €2,352
- Other debts +€83,068
up €83,068 (+9,438%), from €880 to €83,948
- Reserves -€71,192
down €71,192 (-26.5%), from €268,610 to €197,418
of which Distributable reserves: -€71,192
- Profit (loss) carried forward -€58,246
no longer reported in 2025 (was €58,246)
- Tax, wage and social debts +€18,906
up €18,906 (+1,214%), from €1,558 to €20,464
of which Taxes: +€20,206
- Gross operating margin +€2,319
up €2,319 (+2.1%), from €112,152 to €114,472
- Taxes +€1,586
up €1,586 (+6.8%), from €23,476 to €25,062
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 | €335,494 | €308,030 | -€27,464 | -8.2% |
| Fixed assets | 21/28 | €51,615 | €25,873 | -€25,743 | -49.9% |
| Intangible fixed assets | 21 | €46,000 | €23,000 | -€23,000 | -50.0% |
| Tangible fixed assets | 22/27 | €4,615 | €1,873 | -€2,743 | -59.4% |
| Furniture and vehicles | 24 | €4,615 | €1,873 | -€2,743 | -59.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €283,879 | €282,157 | -€1,722 | -0.6% |
| Amounts receivable within one year | 40/41 | €13,042 | €6,941 | -€6,101 | -46.8% |
| Trade receivables | 40 | €11,351 | €4,475 | -€6,876 | -60.6% |
| Other amounts receivable | 41 | €1,691 | €2,466 | +€774 | +45.8% |
| Cash at bank and in hand | 54/58 | €264,791 | €272,864 | +€8,073 | +3.0% |
| Deferred charges and accrued income | 490/1 | €6,046 | €2,352 | -€3,693 | -61.1% |
| Total equity and liabilities | 10/49 | €335,494 | €308,030 | -€27,464 | -8.2% |
| Equity | 10/15 | €333,056 | €203,618 | -€129,439 | -38.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €268,610 | €197,418 | -€71,192 | -26.5% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €249,860 | €178,668 | -€71,192 | -28.5% |
| Profit (loss) carried forward | 14 | €58,246 | - | -€58,246 | |
| Amounts payable | 17/49 | €2,438 | €104,412 | +€101,975 | +4,183% |
| Amounts payable within one year | 42/48 | €2,438 | €104,412 | +€101,975 | +4,183% |
| Taxes, remuneration and social security | 45 | €1,558 | €20,464 | +€18,906 | +1,214% |
| Taxes | 450/3 | €258 | €20,464 | +€20,206 | +7,841% |
| Remuneration and social security | 454/9 | €1,300 | - | -€1,300 | |
| Other amounts payable | 47/48 | €880 | €83,948 | +€83,068 | +9,438% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,770 | €25,743 | -€1,027 | -3.8% |
| Other operating charges | 640/8 | €1,396 | €584 | -€812 | -58.1% |
| Gross operating margin | 9900 | €112,152 | €114,472 | +€2,319 | +2.1% |
| Operating profit (loss) | 9901 | €83,987 | €88,145 | +€4,158 | +5.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €370 | €275 | -€95 | -25.6% |
| Recurring financial charges | 65 | €370 | €275 | -€95 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €83,617 | €87,869 | +€4,252 | +5.1% |
| Income taxes | 67/77 | €23,476 | €25,062 | +€1,586 | +6.8% |
| Profit (loss) for the period | 9904 | €60,141 | €62,808 | +€2,666 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,141 | €62,808 | +€2,666 | +4.4% |
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 14 October 2026 via checked.be.