CMP TECHNICS: 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 TECHNICS
Largest movements
- Cash +€63,849
up €63,849 (+52.8%), from €121,032 to €184,881
mainly Net result for the year (+€133,025) and Depreciation (+€34,139)
- Receivables within one year +€41,353
up €41,353 (+8.8%), from €471,199 to €512,552
of which Other amounts receivable: +€21,164
- Deferred charges and accrued income -€10,476
down €10,476 (-44.4%), from €23,614 to €13,138
- Reserves +€129,580
up €129,580 (+26.2%), from €494,760 to €624,340
- Debts after one year -€17,844
down €17,844 (-62.5%), from €28,552 to €10,707
- Trade debts -€12,665
down €12,665 (-22.2%), from €56,962 to €44,298
- Gross operating margin -€62,290
down €62,290 (-11.0%), from €565,833 to €503,543
- Taxes -€38,133
down €38,133 (-38.2%), from €99,815 to €61,682
- Write-downs +€30,430
new in 2024: €30,430
- Financial income +€21,969
up €21,969 (+502%), from €4,377 to €26,346
- Staff costs +€19,397
up €19,397 (+8.2%), from €235,591 to €254,988
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.
Derived cash bridge
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 | €718,295 | €817,042 | +€98,747 | +13.7% |
| Fixed assets | 21/28 | €102,450 | €106,470 | +€4,021 | +3.9% |
| Tangible fixed assets | 22/27 | €102,315 | €106,136 | +€3,821 | +3.7% |
| Plant, machinery and equipment | 23 | €12,376 | €39,072 | +€26,696 | +216% |
| Furniture and vehicles | 24 | €89,939 | €60,485 | -€29,454 | -32.7% |
| Other tangible fixed assets | 26 | - | €6,578 | +€6,578 | |
| Financial fixed assets | 28 | €135 | €335 | +€200 | +149% |
| Current assets | 29/58 | €615,845 | €710,571 | +€94,726 | +15.4% |
| Amounts receivable within one year | 40/41 | €471,199 | €512,552 | +€41,353 | +8.8% |
| Trade receivables | 40 | €270,319 | €290,507 | +€20,188 | +7.5% |
| Other amounts receivable | 41 | €200,880 | €222,045 | +€21,164 | +10.5% |
| Cash at bank and in hand | 54/58 | €121,032 | €184,881 | +€63,849 | +52.8% |
| Deferred charges and accrued income | 490/1 | €23,614 | €13,138 | -€10,476 | -44.4% |
| Total equity and liabilities | 10/49 | €718,295 | €817,042 | +€98,747 | +13.7% |
| Equity | 10/15 | €501,023 | €630,611 | +€129,589 | +25.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €494,760 | €624,340 | +€129,580 | +26.2% |
| Distributable reserves | 133 | €494,760 | €624,340 | +€129,580 | +26.2% |
| Profit (loss) carried forward | 14 | €63 | €71 | +€9 | +13.6% |
| Amounts payable | 17/49 | €217,272 | €186,430 | -€30,842 | -14.2% |
| Amounts payable after more than one year | 17 | €28,552 | €10,707 | -€17,844 | -62.5% |
| Financial debts | 170/4 | €28,552 | €10,707 | -€17,844 | -62.5% |
| Amounts payable within one year | 42/48 | €188,601 | €175,723 | -€12,878 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €17,015 | €17,844 | +€829 | +4.9% |
| Trade debts | 44 | €56,962 | €44,298 | -€12,665 | -22.2% |
| Suppliers | 440/4 | €56,962 | €44,298 | -€12,665 | -22.2% |
| Taxes, remuneration and social security | 45 | €111,291 | €110,145 | -€1,146 | -1.0% |
| Taxes | 450/3 | €94,109 | €84,206 | -€9,903 | -10.5% |
| Remuneration and social security | 454/9 | €17,182 | €25,939 | +€8,757 | +51.0% |
| Other amounts payable | 47/48 | €3,332 | €3,436 | +€104 | +3.1% |
| Accrued charges and deferred income | 492/3 | €120 | - | -€120 | |
| Non-recurring operating income | 76A | - | €800 | +€800 | |
| Remuneration, social security and pensions | 62 | €235,591 | €254,988 | +€19,397 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,115 | €34,139 | +€12,024 | +54.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €30,430 | +€30,430 | |
| Other operating charges | 640/8 | €5,715 | €5,365 | -€350 | -6.1% |
| Gross operating margin | 9900 | €565,833 | €503,543 | -€62,290 | -11.0% |
| Operating profit (loss) | 9901 | €302,412 | €178,621 | -€123,791 | -40.9% |
| Financial income | 75/76B | €4,377 | €26,346 | +€21,969 | +502% |
| Recurring financial income | 75 | €4,377 | €26,346 | +€21,969 | +502% |
| Financial charges | 65/66B | €1,782 | €10,261 | +€8,479 | +476% |
| Recurring financial charges | 65 | €1,782 | €10,261 | +€8,479 | +476% |
| Profit (loss) for the period before taxes | 9903 | €305,008 | €194,706 | -€110,301 | -36.2% |
| Income taxes | 67/77 | €99,815 | €61,682 | -€38,133 | -38.2% |
| Profit (loss) for the period | 9904 | €205,192 | €133,025 | -€72,168 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €205,192 | €133,025 | -€72,168 | -35.2% |
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 13 October 2026 via checked.be.