CMPNM: what changed
Two fiscal 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.
CMPNM
Largest movements
- Tangible fixed assets -€43,128
down €43,128 (-26.6%), from €161,965 to €118,837
of which Land and buildings: -€34,079
- Receivables within one year -€4,211
down €4,211 (-85.6%), from €4,920 to €709
of which Other amounts receivable: -€4,339
- Debts after one year -€45,074
down €45,074 (-26.2%), from €172,260 to €127,186
- Profit (loss) carried forward -€10,547
down €10,547 (-15.5%), from -€67,967 to -€78,513
- Other debts +€6,200
up €6,200 (+43.4%), from €14,275 to €20,474
- Current portion of long-term debt +€3,221
up €3,221 (+16.1%), from €20,006 to €23,227
- Gross operating margin +€24,572
up €24,572, from -€11,422 to €13,150
- Depreciation -€1,330
down €1,330 (-9.0%), from €14,754 to €13,425
- Financial charges +€420
up €420 (+4.4%), from €9,637 to €10,057
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 | €166,944 | €119,964 | -€46,981 | -28.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €162,025 | €118,897 | -€43,128 | -26.6% |
| Tangible fixed assets | 22/27 | €161,965 | €118,837 | -€43,128 | -26.6% |
| Land and buildings | 22 | €129,076 | €94,997 | -€34,079 | -26.4% |
| Plant, machinery and equipment | 23 | €32,889 | €23,840 | -€9,049 | -27.5% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €4,920 | €1,067 | -€3,853 | -78.3% |
| Amounts receivable within one year | 40/41 | €4,920 | €709 | -€4,211 | -85.6% |
| Trade receivables | 40 | €581 | €709 | +€128 | +22.0% |
| Other amounts receivable | 41 | €4,339 | - | -€4,339 | |
| Cash at bank and in hand | 54/58 | - | €358 | +€358 | |
| Total equity and liabilities | 10/49 | €166,944 | €119,964 | -€46,981 | -28.1% |
| Equity | 10/15 | -€63,967 | -€74,513 | -€10,547 | -16.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,967 | -€78,513 | -€10,547 | -15.5% |
| Amounts payable | 17/49 | €230,911 | €194,477 | -€36,434 | -15.8% |
| Amounts payable after more than one year | 17 | €172,260 | €127,186 | -€45,074 | -26.2% |
| Financial debts | 170/4 | €172,260 | €127,186 | -€45,074 | -26.2% |
| Amounts payable within one year | 42/48 | €57,781 | €66,771 | +€8,989 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €20,006 | €23,227 | +€3,221 | +16.1% |
| Financial debts | 43 | €1,339 | €279 | -€1,060 | -79.2% |
| Credit institutions | 430/8 | €1,339 | €279 | -€1,060 | -79.2% |
| Trade debts | 44 | €22,117 | €22,745 | +€628 | +2.8% |
| Suppliers | 440/4 | €22,117 | €22,745 | +€628 | +2.8% |
| Taxes, remuneration and social security | 45 | €45 | €45 | = | 0.0% |
| Taxes | 450/3 | €45 | €45 | = | 0.0% |
| Other amounts payable | 47/48 | €14,275 | €20,474 | +€6,200 | +43.4% |
| Accrued charges and deferred income | 492/3 | €870 | €521 | -€349 | -40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,754 | €13,425 | -€1,330 | -9.0% |
| Other operating charges | 640/8 | €246 | €215 | -€31 | -12.6% |
| Gross operating margin | 9900 | -€11,422 | €13,150 | +€24,572 | |
| Operating profit (loss) | 9901 | -€26,422 | -€490 | +€25,933 | +98.1% |
| Financial charges | 65/66B | €9,637 | €10,057 | +€420 | +4.4% |
| Recurring financial charges | 65 | €9,637 | €10,057 | +€420 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€36,060 | -€10,547 | +€25,513 | +70.8% |
| Profit (loss) for the period | 9904 | -€36,060 | -€10,547 | +€25,513 | +70.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,060 | -€10,547 | +€25,513 | +70.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.