CMPE: 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.
CMPE
Largest movements
- Tangible fixed assets +€34,193
up €34,193 (+106.7%), from €32,038 to €66,231
of which Furniture and vehicles: +€35,758
- Cash -€25,447
down €25,447 (-35.3%), from €72,043 to €46,596
mainly Contributions, distributions and other (-€75,000) and Investment in fixed assets (net) (-€40,723)
- Receivables within one year -€1,719
down €1,719 (-5.5%), from €31,229 to €29,510
of which Trade receivables: -€3,790
- Other debts +€75,000
new in 2025: €75,000
- Profit (loss) carried forward -€43,692
down €43,692 (-40.3%), from €108,324 to €64,632
- Current portion of long-term debt -€10,096
no longer reported in 2025 (was €10,096)
- Tax, wage and social debts -€9,725
down €9,725 (-91.7%), from €10,610 to €885
- Debts after one year -€5,085
no longer reported in 2025 (was €5,085)
- Gross operating margin -€5,085
down €5,085 (-9.6%), from €53,105 to €48,020
- Depreciation -€4,385
down €4,385 (-40.2%), from €10,915 to €6,530
- Turnover -€2,467
down €2,467 (-3.1%), from €79,998 to €77,531
- Financial income +€1,403
up €1,403 (+275.1%), from €510 to €1,913
- Taxes +€1,021
up €1,021 (+9.5%), from €10,764 to €11,785
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 | €136,115 | €142,917 | +€6,802 | +5.0% |
| Fixed assets | 21/28 | €32,038 | €66,231 | +€34,193 | +106.7% |
| Tangible fixed assets | 22/27 | €32,038 | €66,231 | +€34,193 | +106.7% |
| Plant, machinery and equipment | 23 | €4,304 | €3,267 | -€1,037 | -24.1% |
| Furniture and vehicles | 24 | €25,163 | €60,921 | +€35,758 | +142.1% |
| Other tangible fixed assets | 26 | €2,571 | €2,043 | -€528 | -20.5% |
| Current assets | 29/58 | €104,077 | €76,686 | -€27,391 | -26.3% |
| Amounts receivable within one year | 40/41 | €31,229 | €29,510 | -€1,719 | -5.5% |
| Trade receivables | 40 | €17,088 | €13,298 | -€3,790 | -22.2% |
| Other amounts receivable | 41 | €14,141 | €16,212 | +€2,071 | +14.6% |
| Cash at bank and in hand | 54/58 | €72,043 | €46,596 | -€25,447 | -35.3% |
| Deferred charges and accrued income | 490/1 | €805 | €580 | -€225 | -28.0% |
| Total equity and liabilities | 10/49 | €136,115 | €142,917 | +€6,802 | +5.0% |
| Equity | 10/15 | €110,324 | €66,632 | -€43,692 | -39.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,324 | €64,632 | -€43,692 | -40.3% |
| Amounts payable | 17/49 | €25,791 | €76,285 | +€50,494 | +195.8% |
| Amounts payable after more than one year | 17 | €5,085 | - | -€5,085 | |
| Financial debts | 170/4 | €5,085 | - | -€5,085 | |
| Amounts payable within one year | 42/48 | €20,706 | €76,285 | +€55,579 | +268.4% |
| Current portion of amounts payable after more than one year | 42 | €10,096 | - | -€10,096 | |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €10,610 | €885 | -€9,725 | -91.7% |
| Taxes | 450/3 | €10,610 | €885 | -€9,725 | -91.7% |
| Other amounts payable | 47/48 | - | €75,000 | +€75,000 | |
| Turnover | 70 | €79,998 | €77,531 | -€2,467 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,915 | €6,530 | -€4,385 | -40.2% |
| Other operating charges | 640/8 | €99 | €46 | -€53 | -53.5% |
| Gross operating margin | 9900 | €53,105 | €48,020 | -€5,085 | -9.6% |
| Operating profit (loss) | 9901 | €42,091 | €41,444 | -€647 | -1.5% |
| Financial income | 75/76B | €510 | €1,913 | +€1,403 | +275.1% |
| Recurring financial income | 75 | €510 | €1,913 | +€1,403 | +275.1% |
| Financial charges | 65/66B | €291 | €264 | -€27 | -9.3% |
| Recurring financial charges | 65 | €291 | €264 | -€27 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €42,310 | €43,093 | +€783 | +1.9% |
| Income taxes | 67/77 | €10,764 | €11,785 | +€1,021 | +9.5% |
| Profit (loss) for the period | 9904 | €31,546 | €31,308 | -€238 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,546 | €31,308 | -€238 | -0.8% |
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.