CMPA: 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.
CMPA
Largest movements
- Cash -€24,829
down €24,829 (-65.2%), from €38,077 to €13,248
mainly Net result for the year (-€25,000) and Trade debts (-€1,206)
- Profit (loss) carried forward -€25,000
down €25,000, from €143 to -€24,858
- Trade debts -€1,206
down €1,206 (-39.5%), from €3,056 to €1,850
- Tax, wage and social debts +€649
up €649 (+13.6%), from €4,763 to €5,413
of which Taxes: +€562
- Gross operating margin -€26,180
down €26,180 (-76.8%), from €34,080 to €7,900
- Staff costs -€1,691
down €1,691 (-5.1%), from €33,414 to €31,723
- Taxes -€1,554
down €1,554 (-90.7%), from €1,714 to €159
- Other operating charges +€884
up €884 (+30,474%), from €3 to €887
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 | €52,887 | €27,330 | -€25,557 | -48.3% |
| Fixed assets | 21/28 | €1,066 | €695 | -€372 | -34.9% |
| Tangible fixed assets | 22/27 | €762 | €390 | -€372 | -48.8% |
| Furniture and vehicles | 24 | €762 | €390 | -€372 | -48.8% |
| Financial fixed assets | 28 | €305 | €305 | = | 0.0% |
| Current assets | 29/58 | €51,821 | €26,635 | -€25,186 | -48.6% |
| Amounts receivable within one year | 40/41 | €13,687 | €13,381 | -€306 | -2.2% |
| Trade receivables | 40 | €4,768 | €5,159 | +€391 | +8.2% |
| Other amounts receivable | 41 | €8,919 | €8,222 | -€696 | -7.8% |
| Cash at bank and in hand | 54/58 | €38,077 | €13,248 | -€24,829 | -65.2% |
| Deferred charges and accrued income | 490/1 | €57 | €6 | -€51 | -89.6% |
| Total equity and liabilities | 10/49 | €52,887 | €27,330 | -€25,557 | -48.3% |
| Equity | 10/15 | €45,068 | €20,068 | -€25,000 | -55.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €36,865 | €36,865 | = | 0.0% |
| Distributable reserves | 133 | €36,865 | €36,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143 | -€24,858 | -€25,000 | |
| Amounts payable | 17/49 | €7,819 | €7,262 | -€557 | -7.1% |
| Amounts payable within one year | 42/48 | €7,819 | €7,262 | -€557 | -7.1% |
| Trade debts | 44 | €3,056 | €1,850 | -€1,206 | -39.5% |
| Suppliers | 440/4 | €3,056 | €1,850 | -€1,206 | -39.5% |
| Taxes, remuneration and social security | 45 | €4,763 | €5,413 | +€649 | +13.6% |
| Taxes | 450/3 | €538 | €1,101 | +€562 | +104% |
| Remuneration and social security | 454/9 | €4,225 | €4,312 | +€87 | +2.1% |
| Remuneration, social security and pensions | 62 | €33,414 | €31,723 | -€1,691 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €353 | €372 | +€18 | +5.2% |
| Other operating charges | 640/8 | €3 | €887 | +€884 | +30,474% |
| Gross operating margin | 9900 | €34,080 | €7,900 | -€26,180 | -76.8% |
| Operating profit (loss) | 9901 | €310 | -€25,081 | -€25,391 | |
| Financial income | 75/76B | €438 | €430 | -€9 | -2.0% |
| Recurring financial income | 75 | €438 | €430 | -€9 | -2.0% |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €588 | -€24,841 | -€25,429 | |
| Income taxes | 67/77 | €1,714 | €159 | -€1,554 | -90.7% |
| Profit (loss) for the period | 9904 | -€1,126 | -€25,000 | -€23,875 | -2,121% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,126 | -€25,000 | -€23,875 | -2,121% |
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 13 October 2026 via checked.be.