CMP Business: 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.
CMP Business
Largest movements
- Receivables within one year +€56,258
up €56,258 (+1,399%), from €4,021 to €60,279
of which Trade receivables: +€58,358
- Cash +€18,559
up €18,559 (+82.2%), from €22,585 to €41,144
mainly Accrued charges and deferred income (+€38,770) and Net result for the year (+€31,233)
- Tangible fixed assets -€7,496
down €7,496 (-33.6%), from €22,279 to €14,783
- Stocks and contracts -€3,000
down €3,000 (-3.8%), from €79,000 to €76,000
- Accrued charges and deferred income +€38,770
up €38,770 (+4,030%), from €962 to €39,732
- Profit (loss) carried forward +€31,233
up €31,233 (+37.1%), from -€84,228 to -€52,995
- Other debts -€16,901
down €16,901 (-8.9%), from €190,180 to €173,279
- Trade debts +€11,777
up €11,777 (+325%), from €3,620 to €15,397
of which Bills of exchange payable: +€7,395
- Other operating charges -€24,134
down €24,134 (-88.3%), from €27,332 to €3,198
- Gross operating margin +€20,302
up €20,302 (+86.8%), from €23,389 to €43,691
- Depreciation -€2,224
down €2,224 (-22.9%), from €9,720 to €7,496
- Financial charges -€1,520
down €1,520 (-70.9%), from €2,144 to €624
- Staff costs +€1,013
up €1,013 (+504%), from €201 to €1,214
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 | €130,537 | €194,072 | +€63,535 | +48.7% |
| Fixed assets | 21/28 | €22,279 | €14,783 | -€7,496 | -33.6% |
| Tangible fixed assets | 22/27 | €22,279 | €14,783 | -€7,496 | -33.6% |
| Furniture and vehicles | 24 | €22,279 | €14,783 | -€7,496 | -33.6% |
| Current assets | 29/58 | €108,258 | €179,289 | +€71,031 | +65.6% |
| Stocks and contracts in progress | 3 | €79,000 | €76,000 | -€3,000 | -3.8% |
| Stocks | 30/36 | €79,000 | €76,000 | -€3,000 | -3.8% |
| Amounts receivable within one year | 40/41 | €4,021 | €60,279 | +€56,258 | +1,399% |
| Trade receivables | 40 | €1,921 | €60,279 | +€58,358 | +3,038% |
| Other amounts receivable | 41 | €2,100 | - | -€2,100 | |
| Cash at bank and in hand | 54/58 | €22,585 | €41,144 | +€18,559 | +82.2% |
| Deferred charges and accrued income | 490/1 | €2,652 | €1,866 | -€786 | -29.6% |
| Total equity and liabilities | 10/49 | €130,537 | €194,072 | +€63,535 | +48.7% |
| Equity | 10/15 | -€65,628 | -€34,395 | +€31,233 | +47.6% |
| Reserves | 13 | €18,600 | €18,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,228 | -€52,995 | +€31,233 | +37.1% |
| Amounts payable | 17/49 | €196,165 | €228,467 | +€32,302 | +16.5% |
| Amounts payable within one year | 42/48 | €195,203 | €188,735 | -€6,468 | -3.3% |
| Trade debts | 44 | €3,620 | €15,397 | +€11,777 | +325% |
| Suppliers | 440/4 | - | €4,382 | +€4,382 | |
| Bills of exchange payable | 441 | €3,620 | €11,015 | +€7,395 | +204% |
| Taxes, remuneration and social security | 45 | €1,403 | €59 | -€1,344 | -95.8% |
| Taxes | 450/3 | €1,403 | €59 | -€1,344 | -95.8% |
| Other amounts payable | 47/48 | €190,180 | €173,279 | -€16,901 | -8.9% |
| Accrued charges and deferred income | 492/3 | €962 | €39,732 | +€38,770 | +4,030% |
| Remuneration, social security and pensions | 62 | €201 | €1,214 | +€1,013 | +504% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,720 | €7,496 | -€2,224 | -22.9% |
| Other operating charges | 640/8 | €27,332 | €3,198 | -€24,134 | -88.3% |
| Gross operating margin | 9900 | €23,389 | €43,691 | +€20,302 | +86.8% |
| Operating profit (loss) | 9901 | -€13,864 | €31,783 | +€45,647 | |
| Financial income | 75/76B | - | €74 | +€74 | |
| Recurring financial income | 75 | - | €74 | +€74 | |
| Financial charges | 65/66B | €2,144 | €624 | -€1,520 | -70.9% |
| Recurring financial charges | 65 | €2,144 | €624 | -€1,520 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,008 | €31,233 | +€47,241 | |
| Profit (loss) for the period | 9904 | -€16,008 | €31,233 | +€47,241 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,008 | €31,233 | +€47,241 |
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 18 October 2026 via checked.be.