CMS: 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.
CMS
Largest movements
- Cash -€3,823
down €3,823 (-5.0%), from €77,159 to €73,336
mainly Net result for the year (-€3,848) and Deferred charges and accrued income (-€741)
- Profit (loss) carried forward -€3,848
down €3,848 (-44.0%), from -€8,741 to -€12,589
- Financial income +€2,969
up €2,969 (+243%), from €1,220 to €4,188
- Financial charges -€1,012
down €1,012 (-87.6%), from €1,154 to €143
- Gross operating margin -€130
down €130 (-1.7%), from -€7,423 to -€7,552
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 | €232,080 | €228,336 | -€3,744 | -1.6% |
| Fixed assets | 21/28 | €22,000 | €22,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €22,000 | €22,000 | = | 0.0% |
| Current assets | 29/58 | €210,080 | €206,336 | -€3,744 | -1.8% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,943 | €7,280 | -€663 | -8.3% |
| Trade receivables | 40 | €180 | - | -€180 | |
| Other amounts receivable | 41 | €7,764 | €7,280 | -€483 | -6.2% |
| Current investments | 50/53 | €48,751 | €48,751 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,159 | €73,336 | -€3,823 | -5.0% |
| Deferred charges and accrued income | 490/1 | €1,227 | €1,968 | +€741 | +60.4% |
| Total equity and liabilities | 10/49 | €232,080 | €228,336 | -€3,744 | -1.6% |
| Equity | 10/15 | €188,659 | €184,811 | -€3,848 | -2.0% |
| Contributions | 10/11 | €182,400 | €182,400 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,741 | -€12,589 | -€3,848 | -44.0% |
| Amounts payable | 17/49 | €43,421 | €43,525 | +€104 | +0.2% |
| Amounts payable within one year | 42/48 | €43,324 | €43,525 | +€201 | +0.5% |
| Trade debts | 44 | - | €200 | +€200 | |
| Suppliers | 440/4 | - | €200 | +€200 | |
| Other amounts payable | 47/48 | €43,324 | €43,325 | +€1 | 0.0% |
| Accrued charges and deferred income | 492/3 | €97 | - | -€97 | |
| Other operating charges | 640/8 | €336 | €342 | +€6 | +1.8% |
| Gross operating margin | 9900 | -€7,423 | -€7,552 | -€130 | -1.7% |
| Operating profit (loss) | 9901 | -€7,758 | -€7,894 | -€136 | -1.8% |
| Financial income | 75/76B | €1,220 | €4,188 | +€2,969 | +243% |
| Recurring financial income | 75 | €1,220 | €4,188 | +€2,969 | +243% |
| Financial charges | 65/66B | €1,154 | €143 | -€1,012 | -87.6% |
| Recurring financial charges | 65 | €1,154 | €143 | -€1,012 | -87.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,693 | -€3,848 | +€3,844 | +50.0% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€7,693 | -€3,848 | +€3,844 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,693 | -€3,848 | +€3,844 | +50.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.