CMS Trans: 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 Trans
Largest movements
- Receivables within one year +€7,211
up €7,211 (+19.2%), from €37,574 to €44,785
of which Trade receivables: +€9,752
- Cash -€5,651
no longer reported in 2024 (was €5,651)
mainly Trade debts (-€10,046) and Investment in fixed assets (net) (-€8,492)
- Tangible fixed assets -€2,831
down €2,831 (-12.6%), from €22,502 to €19,671
- Trade debts -€10,046
no longer reported in 2024 (was €10,046)
- Reserves +€8,909
up €8,909 (+35.0%), from €25,434 to €34,343
- Debts after one year -€6,946
down €6,946 (-68.9%), from €10,075 to €3,129
- Profit (loss) carried forward +€4,739
no longer reported in 2024 (was -€4,739)
- Tax, wage and social debts +€1,536
new in 2024: €1,536
- Gross operating margin +€11,937
up €11,937 (+192%), from €6,206 to €18,143
- Other operating charges +€1,596
up €1,596 (+735%), from €217 to €1,813
- Taxes +€1,536
new in 2024: €1,536
- Financial charges -€728
down €728 (-73.0%), from €998 to €270
- Financial income +€361
up €361 (+22.7%), from €1,593 to €1,954
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,227 | €64,956 | -€1,270 | -1.9% |
| Fixed assets | 21/28 | €23,002 | €20,171 | -€2,831 | -12.3% |
| Tangible fixed assets | 22/27 | €22,502 | €19,671 | -€2,831 | -12.6% |
| Furniture and vehicles | 24 | €22,502 | €19,671 | -€2,831 | -12.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €43,224 | €44,785 | +€1,561 | +3.6% |
| Amounts receivable within one year | 40/41 | €37,574 | €44,785 | +€7,211 | +19.2% |
| Trade receivables | 40 | €855 | €10,607 | +€9,752 | +1,141% |
| Other amounts receivable | 41 | €36,719 | €34,178 | -€2,540 | -6.9% |
| Cash at bank and in hand | 54/58 | €5,651 | - | -€5,651 | |
| Total equity and liabilities | 10/49 | €66,227 | €64,956 | -€1,270 | -1.9% |
| Equity | 10/15 | €39,295 | €52,943 | +€13,648 | +34.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,434 | €34,343 | +€8,909 | +35.0% |
| Distributable reserves | 133 | €25,434 | €34,343 | +€8,909 | +35.0% |
| Profit (loss) carried forward | 14 | -€4,739 | - | +€4,739 | |
| Amounts payable | 17/49 | €26,931 | €12,013 | -€14,918 | -55.4% |
| Amounts payable after more than one year | 17 | €10,075 | €3,129 | -€6,946 | -68.9% |
| Financial debts | 170/4 | €10,075 | €3,129 | -€6,946 | -68.9% |
| Amounts payable within one year | 42/48 | €16,857 | €8,885 | -€7,972 | -47.3% |
| Financial debts | 43 | €6,811 | €7,349 | +€538 | +7.9% |
| Credit institutions | 430/8 | - | €538 | +€538 | |
| Other loans | 439 | €6,811 | €6,811 | = | 0.0% |
| Trade debts | 44 | €10,046 | - | -€10,046 | |
| Suppliers | 440/4 | €10,046 | - | -€10,046 | |
| Taxes, remuneration and social security | 45 | - | €1,536 | +€1,536 | |
| Taxes | 450/3 | - | €1,536 | +€1,536 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,323 | €11,323 | = | 0.0% |
| Other operating charges | 640/8 | €217 | €1,813 | +€1,596 | +735% |
| Gross operating margin | 9900 | €6,206 | €18,143 | +€11,937 | +192% |
| Operating profit (loss) | 9901 | -€5,334 | €5,007 | +€10,341 | |
| Financial income | 75/76B | €1,593 | €1,954 | +€361 | +22.7% |
| Recurring financial income | 75 | €1,593 | €1,954 | +€361 | +22.7% |
| Financial charges | 65/66B | €998 | €270 | -€728 | -73.0% |
| Recurring financial charges | 65 | €998 | €270 | -€728 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,739 | €6,692 | +€11,431 | |
| Income taxes | 67/77 | - | €1,536 | +€1,536 | |
| Profit (loss) for the period | 9904 | -€4,739 | €5,156 | +€9,895 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,739 | €5,156 | +€9,895 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.