CMP Motion: 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 Motion
Largest movements
- Cash -€61,609
down €61,609 (-99.8%), from €61,722 to €113
mainly Short-term financial debts (-€80,000) and Stocks and contracts (-€48,089)
- Stocks and contracts +€48,089
up €48,089 (+66.3%), from €72,514 to €120,603
- Receivables within one year +€23,116
up €23,116 (+61.1%), from €37,809 to €60,925
of which Trade receivables: +€24,082
- Tangible fixed assets -€9,733
down €9,733 (-17.3%), from €56,293 to €46,560
of which Leasing and similar rights: -€8,368
- Deferred charges and accrued income -€3,505
down €3,505 (-55.9%), from €6,272 to €2,767
- Short-term financial debts -€80,000
down €80,000 (-40.0%), from €200,000 to €120,000
- Trade debts +€48,868
up €48,868 (+441.2%), from €11,077 to €59,945
- Debts after one year +€35,203
up €35,203 (+117.8%), from €29,873 to €65,075
- Profit (loss) carried forward -€32,662
down €32,662 (-288.9%), from -€11,304 to -€43,967
- Other debts +€21,368
up €21,368, from €0 to €21,368
- Gross operating margin +€13,272
up €13,272 (+73.6%), from -€18,021 to -€4,749
- Depreciation +€7,153
up €7,153 (+116.9%), from €6,120 to €13,273
- Other operating charges +€1,175
up €1,175 (+77.1%), from €1,523 to €2,697
- Financial charges -€1,169
down €1,169 (-8.8%), from €13,345 to €12,176
- Taxes -€450
down €450 (-100.0%), from €450 to €0
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 | €247,361 | €246,469 | -€892 | -0.4% |
| Fixed assets | 21/28 | €56,293 | €46,560 | -€9,733 | -17.3% |
| Tangible fixed assets | 22/27 | €56,293 | €46,560 | -€9,733 | -17.3% |
| Furniture and vehicles | 24 | €14,465 | €13,100 | -€1,365 | -9.4% |
| Leasing and similar rights | 25 | €41,828 | €33,459 | -€8,368 | -20.0% |
| Current assets | 29/58 | €191,068 | €199,909 | +€8,841 | +4.6% |
| Amounts receivable after more than one year | 29 | €12,750 | €15,500 | +€2,750 | +21.6% |
| Other amounts receivable | 291 | €12,750 | €15,500 | +€2,750 | +21.6% |
| Stocks and contracts in progress | 3 | €72,514 | €120,603 | +€48,089 | +66.3% |
| Stocks | 30/36 | €72,514 | €120,603 | +€48,089 | +66.3% |
| Amounts receivable within one year | 40/41 | €37,809 | €60,925 | +€23,116 | +61.1% |
| Trade receivables | 40 | €30,799 | €54,882 | +€24,082 | +78.2% |
| Other amounts receivable | 41 | €7,010 | €6,043 | -€966 | -13.8% |
| Cash at bank and in hand | 54/58 | €61,722 | €113 | -€61,609 | -99.8% |
| Deferred charges and accrued income | 490/1 | €6,272 | €2,767 | -€3,505 | -55.9% |
| Total equity and liabilities | 10/49 | €247,361 | €246,469 | -€892 | -0.4% |
| Equity | 10/15 | -€10,304 | -€42,967 | -€32,662 | -317.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€11,304 | -€43,967 | -€32,662 | -288.9% |
| Amounts payable | 17/49 | €257,665 | €289,436 | +€31,771 | +12.3% |
| Amounts payable after more than one year | 17 | €29,873 | €65,075 | +€35,203 | +117.8% |
| Financial debts | 170/4 | €29,873 | €65,075 | +€35,203 | +117.8% |
| Amounts payable within one year | 42/48 | €227,792 | €224,360 | -€3,432 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €6,478 | €18,373 | +€11,895 | +183.6% |
| Financial debts | 43 | €200,000 | €120,000 | -€80,000 | -40.0% |
| Credit institutions | 430/8 | €200,000 | €120,000 | -€80,000 | -40.0% |
| Trade debts | 44 | €11,077 | €59,945 | +€48,868 | +441.2% |
| Suppliers | 440/4 | €11,077 | €59,945 | +€48,868 | +441.2% |
| Advances received on contracts in progress | 46 | €676 | €0 | -€676 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,562 | €4,675 | -€4,887 | -51.1% |
| Taxes | 450/3 | €9,562 | €4,675 | -€4,887 | -51.1% |
| Other amounts payable | 47/48 | €0 | €21,368 | +€21,368 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,120 | €13,273 | +€7,153 | +116.9% |
| Other operating charges | 640/8 | €1,523 | €2,697 | +€1,175 | +77.1% |
| Gross operating margin | 9900 | -€18,021 | -€4,749 | +€13,272 | +73.6% |
| Operating profit (loss) | 9901 | -€25,664 | -€20,719 | +€4,944 | +19.3% |
| Financial income | 75/76B | €37 | €233 | +€196 | +523.7% |
| Recurring financial income | 75 | €37 | €233 | +€196 | +523.7% |
| Financial charges | 65/66B | €13,345 | €12,176 | -€1,169 | -8.8% |
| Recurring financial charges | 65 | €13,345 | €12,176 | -€1,169 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€38,971 | -€32,662 | +€6,309 | +16.2% |
| Income taxes | 67/77 | €450 | €0 | -€450 | -100.0% |
| Profit (loss) for the period | 9904 | -€39,421 | -€32,662 | +€6,759 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,421 | -€32,662 | +€6,759 | +17.1% |
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 9 October 2026 via checked.be.