CMP: 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.
CMP
Largest movements
- Tangible fixed assets +€504,067
up €504,067 (+1689.3%), from €29,838 to €533,905
of which Land and buildings: +€513,750
- Stocks and contracts +€294,466
up €294,466 (+511.0%), from €57,629 to €352,094
of which Contracts in progress: +€340,887
- Cash +€111,733
up €111,733 (+56.2%), from €198,801 to €310,535
mainly Net result for the year (+€437,001) and Debts after one year (+€318,420)
- Receivables within one year +€106,973
up €106,973 (+312.4%), from €34,241 to €141,214
of which Trade receivables: +€88,891
- Deferred charges and accrued income -€47,246
down €47,246 (-94.4%), from €50,043 to €2,797
- Profit (loss) carried forward +€437,001
up €437,001 (+241.3%), from €181,136 to €618,137
- Debts after one year +€318,420
new in 2025: €318,420
- Accrued charges and deferred income +€128,205
new in 2025: €128,205
- Tax, wage and social debts +€72,702
up €72,702 (+77.6%), from €93,664 to €166,366
of which Taxes: +€68,337
- Current portion of long-term debt +€14,321
new in 2025: €14,321
- Gross operating margin +€428,020
up €428,020 (+149.1%), from €287,145 to €715,165
- Taxes +€87,541
up €87,541 (+151.7%), from €57,706 to €145,247
- Depreciation +€50,890
up €50,890 (+1210.4%), from €4,205 to €55,095
- Staff costs +€29,526
up €29,526 (+65.9%), from €44,784 to €74,311
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 | €374,447 | €1,342,545 | +€968,098 | +258.5% |
| Fixed assets | 21/28 | €33,733 | €535,905 | +€502,172 | +1488.7% |
| Tangible fixed assets | 22/27 | €29,838 | €533,905 | +€504,067 | +1689.3% |
| Land and buildings | 22 | - | €513,750 | +€513,750 | |
| Plant, machinery and equipment | 23 | €4,723 | €3,425 | -€1,298 | -27.5% |
| Furniture and vehicles | 24 | €25,115 | €16,730 | -€8,385 | -33.4% |
| Financial fixed assets | 28 | €3,895 | €2,000 | -€1,895 | -48.7% |
| Current assets | 29/58 | €340,714 | €806,640 | +€465,926 | +136.7% |
| Stocks and contracts in progress | 3 | €57,629 | €352,094 | +€294,466 | +511.0% |
| Stocks | 30/36 | €57,629 | €11,208 | -€46,421 | -80.6% |
| Contracts in progress | 37 | - | €340,887 | +€340,887 | |
| Amounts receivable within one year | 40/41 | €34,241 | €141,214 | +€106,973 | +312.4% |
| Trade receivables | 40 | €34,241 | €123,132 | +€88,891 | +259.6% |
| Other amounts receivable | 41 | - | €18,082 | +€18,082 | |
| Cash at bank and in hand | 54/58 | €198,801 | €310,535 | +€111,733 | +56.2% |
| Deferred charges and accrued income | 490/1 | €50,043 | €2,797 | -€47,246 | -94.4% |
| Total equity and liabilities | 10/49 | €374,447 | €1,342,545 | +€968,098 | +258.5% |
| Equity | 10/15 | €186,136 | €623,137 | +€437,001 | +234.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,136 | €618,137 | +€437,001 | +241.3% |
| Amounts payable | 17/49 | €188,311 | €719,408 | +€531,097 | +282.0% |
| Amounts payable after more than one year | 17 | - | €318,420 | +€318,420 | |
| Financial debts | 170/4 | - | €318,420 | +€318,420 | |
| Amounts payable within one year | 42/48 | €188,311 | €272,784 | +€84,472 | +44.9% |
| Current portion of amounts payable after more than one year | 42 | - | €14,321 | +€14,321 | |
| Trade debts | 44 | €78,351 | €74,304 | -€4,047 | -5.2% |
| Suppliers | 440/4 | €78,351 | €74,304 | -€4,047 | -5.2% |
| Taxes, remuneration and social security | 45 | €93,664 | €166,366 | +€72,702 | +77.6% |
| Taxes | 450/3 | €86,571 | €154,908 | +€68,337 | +78.9% |
| Remuneration and social security | 454/9 | €7,093 | €11,458 | +€4,365 | +61.5% |
| Other amounts payable | 47/48 | €16,297 | €17,793 | +€1,497 | +9.2% |
| Accrued charges and deferred income | 492/3 | - | €128,205 | +€128,205 | |
| Remuneration, social security and pensions | 62 | €44,784 | €74,311 | +€29,526 | +65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,205 | €55,095 | +€50,890 | +1210.4% |
| Other operating charges | 640/8 | €1,606 | €2,077 | +€471 | +29.3% |
| Gross operating margin | 9900 | €287,145 | €715,165 | +€428,020 | +149.1% |
| Operating profit (loss) | 9901 | €236,550 | €583,682 | +€347,132 | +146.7% |
| Financial income | 75/76B | €2,750 | €4,055 | +€1,305 | +47.5% |
| Recurring financial income | 75 | €2,750 | €4,055 | +€1,305 | +47.5% |
| Financial charges | 65/66B | €458 | €5,489 | +€5,031 | +1097.7% |
| Recurring financial charges | 65 | €458 | €5,489 | +€5,031 | +1097.7% |
| Profit (loss) for the period before taxes | 9903 | €238,842 | €582,248 | +€343,406 | +143.8% |
| Income taxes | 67/77 | €57,706 | €145,247 | +€87,541 | +151.7% |
| Profit (loss) for the period | 9904 | €181,136 | €437,001 | +€255,866 | +141.3% |
| Profit (loss) for the period to be appropriated | 9905 | €181,136 | €437,001 | +€255,866 | +141.3% |
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 5 October 2026 via checked.be.