CMMI: 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.
CMMI
Largest movements
- Receivables within one year +€36,922
up €36,922 (+35.0%), from €105,461 to €142,383
- Intangible fixed assets -€20,000
down €20,000 (-70.6%), from €28,333 to €8,333
- Tangible fixed assets -€15,094
down €15,094 (-29.5%), from €51,228 to €36,134
of which Furniture and vehicles: -€14,011
- Deferred charges and accrued income -€7,792
down €7,792 (-76.5%), from €10,190 to €2,398
- Profit (loss) carried forward +€15,672
up €15,672 (+14.7%), from €106,863 to €122,535
- Tax, wage and social debts -€14,819
down €14,819 (-60.9%), from €24,319 to €9,500
- Debts after one year -€10,912
down €10,912 (-31.4%), from €34,728 to €23,817
- Trade debts +€7,554
up €7,554 (+645.7%), from €1,170 to €8,724
- Current portion of long-term debt -€3,225
down €3,225 (-22.8%), from €14,137 to €10,912
- Gross operating margin -€25,998
down €25,998 (-29.5%), from €88,171 to €62,172
- Taxes -€7,690
down €7,690 (-44.7%), from €17,198 to €9,508
- Depreciation +€4,083
up €4,083 (+12.6%), from €32,511 to €36,593
- Financial income -€980
down €980 (-38.9%), from €2,519 to €1,539
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 | €195,477 | €189,748 | -€5,729 | -2.9% |
| Fixed assets | 21/28 | €79,562 | €44,468 | -€35,094 | -44.1% |
| Intangible fixed assets | 21 | €28,333 | €8,333 | -€20,000 | -70.6% |
| Tangible fixed assets | 22/27 | €51,228 | €36,134 | -€15,094 | -29.5% |
| Land and buildings | 22 | €10,929 | €9,845 | -€1,083 | -9.9% |
| Furniture and vehicles | 24 | €38,299 | €24,289 | -€14,011 | -36.6% |
| Other tangible fixed assets | 26 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €115,915 | €145,280 | +€29,365 | +25.3% |
| Amounts receivable within one year | 40/41 | €105,461 | €142,383 | +€36,922 | +35.0% |
| Other amounts receivable | 41 | €105,461 | €142,383 | +€36,922 | +35.0% |
| Cash at bank and in hand | 54/58 | €264 | €499 | +€235 | +89.1% |
| Deferred charges and accrued income | 490/1 | €10,190 | €2,398 | -€7,792 | -76.5% |
| Total equity and liabilities | 10/49 | €195,477 | €189,748 | -€5,729 | -2.9% |
| Equity | 10/15 | €121,123 | €136,795 | +€15,672 | +12.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,863 | €122,535 | +€15,672 | +14.7% |
| Amounts payable | 17/49 | €74,354 | €52,953 | -€21,402 | -28.8% |
| Amounts payable after more than one year | 17 | €34,728 | €23,817 | -€10,912 | -31.4% |
| Financial debts | 170/4 | €34,728 | €23,817 | -€10,912 | -31.4% |
| Amounts payable within one year | 42/48 | €39,626 | €29,136 | -€10,490 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €14,137 | €10,912 | -€3,225 | -22.8% |
| Trade debts | 44 | €1,170 | €8,724 | +€7,554 | +645.7% |
| Suppliers | 440/4 | €1,170 | €8,724 | +€7,554 | +645.7% |
| Taxes, remuneration and social security | 45 | €24,319 | €9,500 | -€14,819 | -60.9% |
| Taxes | 450/3 | €24,319 | €9,500 | -€14,819 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,511 | €36,593 | +€4,083 | +12.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €88,171 | €62,172 | -€25,998 | -29.5% |
| Operating profit (loss) | 9901 | €55,276 | €25,192 | -€30,084 | -54.4% |
| Financial income | 75/76B | €2,519 | €1,539 | -€980 | -38.9% |
| Recurring financial income | 75 | €2,519 | €1,539 | -€980 | -38.9% |
| Financial charges | 65/66B | €1,526 | €1,551 | +€25 | +1.6% |
| Recurring financial charges | 65 | €1,526 | €1,551 | +€25 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €56,269 | €25,181 | -€31,088 | -55.2% |
| Income taxes | 67/77 | €17,198 | €9,508 | -€7,690 | -44.7% |
| Profit (loss) for the period | 9904 | €39,071 | €15,672 | -€23,398 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,071 | €15,672 | -€23,398 | -59.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.