CMP R&S: 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 R&S
Largest movements
- Tangible fixed assets -€12,924
down €12,924 (-1.9%), from €691,007 to €678,083
of which Land and buildings: -€39,184
- Cash +€8,947
up €8,947 (+33.0%), from €27,120 to €36,067
mainly Depreciation (+€48,675) and Net result for the year (+€46,630)
- Profit (loss) carried forward +€46,630
up €46,630 (+132.5%), from €35,204 to €81,834
- Debts after one year -€28,183
down €28,183 (-5.3%), from €533,764 to €505,581
- Other debts -€24,015
no longer reported in 2024 (was €24,015)
- Tax, wage and social debts +€15,475
up €15,475 (+89.2%), from €17,347 to €32,822
- Current portion of long-term debt -€9,304
down €9,304 (-16.1%), from €57,813 to €48,509
- Gross operating margin +€23,392
up €23,392 (+21.5%), from €108,922 to €132,314
- Taxes +€6,599
up €6,599 (+50.3%), from €13,112 to €19,711
- Financial charges +€2,870
up €2,870 (+27.6%), from €10,401 to €13,271
- Depreciation -€1,567
down €1,567 (-3.1%), from €50,242 to €48,675
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €722,475 | €720,569 | -€1,906 | -0.3% |
| Fixed assets | 21/28 | €691,103 | €678,179 | -€12,924 | -1.9% |
| Tangible fixed assets | 22/27 | €691,007 | €678,083 | -€12,924 | -1.9% |
| Land and buildings | 22 | €660,677 | €621,493 | -€39,184 | -5.9% |
| Plant, machinery and equipment | 23 | €28,438 | €36,154 | +€7,716 | +27.1% |
| Furniture and vehicles | 24 | €1,892 | €20,436 | +€18,544 | +980.1% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €31,372 | €42,390 | +€11,018 | +35.1% |
| Amounts receivable within one year | 40/41 | €2,389 | €4,156 | +€1,767 | +74.0% |
| Other amounts receivable | 41 | €2,389 | €4,156 | +€1,767 | +74.0% |
| Cash at bank and in hand | 54/58 | €27,120 | €36,067 | +€8,947 | +33.0% |
| Deferred charges and accrued income | 490/1 | €1,863 | €2,167 | +€304 | +16.3% |
| Total equity and liabilities | 10/49 | €722,475 | €720,569 | -€1,906 | -0.3% |
| Equity | 10/15 | €85,204 | €131,834 | +€46,630 | +54.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,204 | €81,834 | +€46,630 | +132.5% |
| Amounts payable | 17/49 | €637,271 | €588,735 | -€48,536 | -7.6% |
| Amounts payable after more than one year | 17 | €533,764 | €505,581 | -€28,183 | -5.3% |
| Financial debts | 170/4 | €533,764 | €505,581 | -€28,183 | -5.3% |
| Amounts payable within one year | 42/48 | €103,462 | €83,154 | -€20,308 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €57,813 | €48,509 | -€9,304 | -16.1% |
| Trade debts | 44 | €4,287 | €1,823 | -€2,464 | -57.5% |
| Suppliers | 440/4 | €4,287 | €1,823 | -€2,464 | -57.5% |
| Taxes, remuneration and social security | 45 | €17,347 | €32,822 | +€15,475 | +89.2% |
| Taxes | 450/3 | €17,347 | €32,822 | +€15,475 | +89.2% |
| Other amounts payable | 47/48 | €24,015 | - | -€24,015 | |
| Accrued charges and deferred income | 492/3 | €45 | - | -€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,242 | €48,675 | -€1,567 | -3.1% |
| Other operating charges | 640/8 | €2,834 | €4,027 | +€1,193 | +42.1% |
| Gross operating margin | 9900 | €108,922 | €132,314 | +€23,392 | +21.5% |
| Operating profit (loss) | 9901 | €55,846 | €79,612 | +€23,766 | +42.6% |
| Financial charges | 65/66B | €10,401 | €13,271 | +€2,870 | +27.6% |
| Recurring financial charges | 65 | €10,401 | €13,271 | +€2,870 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €45,445 | €66,341 | +€20,896 | +46.0% |
| Income taxes | 67/77 | €13,112 | €19,711 | +€6,599 | +50.3% |
| Profit (loss) for the period | 9904 | €32,333 | €46,630 | +€14,297 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,333 | €46,630 | +€14,297 | +44.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.