CMS Developers: 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 Developers
Largest movements
- Tangible fixed assets +€21,652
up €21,652 (+142.2%), from €15,221 to €36,873
of which Furniture and vehicles: +€21,441
- Receivables within one year +€7,326
up €7,326 (+36.9%), from €19,835 to €27,161
of which Other amounts receivable: +€4,572
- Cash +€1,267
up €1,267 (+16.4%), from €7,750 to €9,017
mainly Net result for the year (+€23,471) and Other debts (+€16,766)
- Deferred charges and accrued income +€963
up €963 (+235.9%), from €408 to €1,371
- Other debts +€16,766
up €16,766 (+268.9%), from €6,234 to €23,000
- Advances received +€9,061
new in 2025: €9,061
- Accrued charges and deferred income +€2,642
new in 2025: €2,642
- Tax, wage and social debts +€2,173
up €2,173 (+24.4%), from €8,897 to €11,070
of which Taxes: +€2,173
- Gross operating margin +€21,548
up €21,548 (+84.4%), from €25,532 to €47,080
- Other operating charges +€9,941
up €9,941 (+849.0%), from €1,171 to €11,111
- Taxes +€5,853
up €5,853 (+339.5%), from €1,724 to €7,577
- Depreciation -€5,251
down €5,251 (-57.1%), from €9,204 to €3,953
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 | €43,214 | €74,422 | +€31,208 | +72.2% |
| Fixed assets | 21/28 | €15,221 | €36,873 | +€21,652 | +142.2% |
| Tangible fixed assets | 22/27 | €15,221 | €36,873 | +€21,652 | +142.2% |
| Plant, machinery and equipment | 23 | €2,192 | €2,402 | +€210 | +9.6% |
| Furniture and vehicles | 24 | €13,030 | €34,471 | +€21,441 | +164.6% |
| Current assets | 29/58 | €27,993 | €37,549 | +€9,556 | +34.1% |
| Amounts receivable within one year | 40/41 | €19,835 | €27,161 | +€7,326 | +36.9% |
| Trade receivables | 40 | €19,439 | €22,194 | +€2,755 | +14.2% |
| Other amounts receivable | 41 | €396 | €4,967 | +€4,572 | +1154.8% |
| Cash at bank and in hand | 54/58 | €7,750 | €9,017 | +€1,267 | +16.4% |
| Deferred charges and accrued income | 490/1 | €408 | €1,371 | +€963 | +235.9% |
| Total equity and liabilities | 10/49 | €43,214 | €74,422 | +€31,208 | +72.2% |
| Equity | 10/15 | €27,376 | €27,847 | +€471 | +1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €972 | €972 | = | 0.0% |
| Distributable reserves | 133 | €972 | €972 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,004 | €14,475 | +€471 | +3.4% |
| Amounts payable | 17/49 | €15,838 | €46,575 | +€30,737 | +194.1% |
| Amounts payable within one year | 42/48 | €15,838 | €43,933 | +€28,095 | +177.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €707 | €802 | +€95 | +13.5% |
| Suppliers | 440/4 | €707 | €802 | +€95 | +13.5% |
| Advances received on contracts in progress | 46 | - | €9,061 | +€9,061 | |
| Taxes, remuneration and social security | 45 | €8,897 | €11,070 | +€2,173 | +24.4% |
| Taxes | 450/3 | €7,897 | €10,070 | +€2,173 | +27.5% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €6,234 | €23,000 | +€16,766 | +268.9% |
| Accrued charges and deferred income | 492/3 | - | €2,642 | +€2,642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,204 | €3,953 | -€5,251 | -57.1% |
| Other operating charges | 640/8 | €1,171 | €11,111 | +€9,941 | +849.0% |
| Gross operating margin | 9900 | €25,532 | €47,080 | +€21,548 | +84.4% |
| Operating profit (loss) | 9901 | €15,158 | €32,016 | +€16,859 | +111.2% |
| Financial income | 75/76B | €40 | €105 | +€65 | +163.3% |
| Recurring financial income | 75 | €40 | €105 | +€65 | +163.3% |
| Financial charges | 65/66B | €1,061 | €1,074 | +€12 | +1.1% |
| Recurring financial charges | 65 | €1,061 | €1,074 | +€12 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €14,136 | €31,048 | +€16,912 | +119.6% |
| Income taxes | 67/77 | €1,724 | €7,577 | +€5,853 | +339.5% |
| Profit (loss) for the period | 9904 | €12,412 | €23,471 | +€11,059 | +89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,412 | €23,471 | +€11,059 | +89.1% |
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 10 October 2026 via checked.be.