CMMOnco: 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.
CMMOnco
Largest movements
- Receivables within one year +€47,460
up €47,460 (+335%), from €14,163 to €61,623
- Intangible fixed assets -€21,688
down €21,688 (-40.0%), from €54,219 to €32,531
- Tangible fixed assets +€11,535
up €11,535 (+635%), from €1,818 to €13,353
of which Furniture and vehicles: +€11,611
- Cash +€3,265
up €3,265 (+10.5%), from €31,098 to €34,363
mainly Net result for the year (+€31,992) and Depreciation (+€30,855)
- Reserves +€31,992
up €31,992 (+37.6%), from €85,051 to €117,043
- Current portion of long-term debt +€6,057
new in 2025: €6,057
- Tax, wage and social debts +€3,199
up €3,199 (+63.6%), from €5,030 to €8,229
- Other debts -€2,250
no longer reported in 2025 (was €2,250)
- Trade debts +€1,575
up €1,575 (+338%), from €466 to €2,041
- Depreciation +€7,918
up €7,918 (+34.5%), from €22,937 to €30,855
- Taxes -€1,905
down €1,905 (-12.4%), from €15,355 to €13,450
- Other operating charges -€1,461
down €1,461 (-46.4%), from €3,149 to €1,688
- Financial income +€1,350
up €1,350 (+1,749%), from €77 to €1,427
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 | €101,297 | €141,870 | +€40,573 | +40.1% |
| Fixed assets | 21/28 | €56,037 | €45,884 | -€10,153 | -18.1% |
| Intangible fixed assets | 21 | €54,219 | €32,531 | -€21,688 | -40.0% |
| Tangible fixed assets | 22/27 | €1,818 | €13,353 | +€11,535 | +635% |
| Plant, machinery and equipment | 23 | €484 | €409 | -€76 | -15.6% |
| Furniture and vehicles | 24 | €1,333 | €12,944 | +€11,611 | +871% |
| Current assets | 29/58 | €45,261 | €95,986 | +€50,725 | +112% |
| Amounts receivable within one year | 40/41 | €14,163 | €61,623 | +€47,460 | +335% |
| Other amounts receivable | 41 | €14,163 | €61,623 | +€47,460 | +335% |
| Cash at bank and in hand | 54/58 | €31,098 | €34,363 | +€3,265 | +10.5% |
| Total equity and liabilities | 10/49 | €101,297 | €141,870 | +€40,573 | +40.1% |
| Equity | 10/15 | €93,551 | €125,543 | +€31,992 | +34.2% |
| Contributions | 10/11 | €8,500 | €8,500 | = | 0.0% |
| Contributions outside capital | 11 | €8,500 | €8,500 | = | 0.0% |
| Share premium | 1100/10 | €8,500 | €8,500 | = | 0.0% |
| Reserves | 13 | €85,051 | €117,043 | +€31,992 | +37.6% |
| Distributable reserves | 133 | €85,051 | €117,043 | +€31,992 | +37.6% |
| Amounts payable | 17/49 | €7,746 | €16,327 | +€8,581 | +111% |
| Amounts payable within one year | 42/48 | €7,746 | €16,327 | +€8,581 | +111% |
| Current portion of amounts payable after more than one year | 42 | - | €6,057 | +€6,057 | |
| Trade debts | 44 | €466 | €2,041 | +€1,575 | +338% |
| Suppliers | 440/4 | €466 | €2,041 | +€1,575 | +338% |
| Taxes, remuneration and social security | 45 | €5,030 | €8,229 | +€3,199 | +63.6% |
| Taxes | 450/3 | €5,030 | €8,229 | +€3,199 | +63.6% |
| Other amounts payable | 47/48 | €2,250 | - | -€2,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,937 | €30,855 | +€7,918 | +34.5% |
| Other operating charges | 640/8 | €3,149 | €1,688 | -€1,461 | -46.4% |
| Gross operating margin | 9900 | €76,954 | €76,908 | -€46 | -0.1% |
| Operating profit (loss) | 9901 | €50,868 | €44,365 | -€6,503 | -12.8% |
| Financial income | 75/76B | €77 | €1,427 | +€1,350 | +1,749% |
| Recurring financial income | 75 | €77 | €1,427 | +€1,350 | +1,749% |
| Financial charges | 65/66B | €290 | €350 | +€61 | +20.9% |
| Recurring financial charges | 65 | €290 | €350 | +€61 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €50,656 | €45,442 | -€5,214 | -10.3% |
| Income taxes | 67/77 | €15,355 | €13,450 | -€1,905 | -12.4% |
| Profit (loss) for the period | 9904 | €35,301 | €31,992 | -€3,309 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,301 | €31,992 | -€3,309 | -9.4% |
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 22 October 2026 via checked.be.