CMT Aarschot: 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.
CMT Aarschot
Largest movements
- Intangible fixed assets -€50,000
down €50,000 (-44.4%), from €112,500 to €62,500
- Deferred charges and accrued income -€16,851
down €16,851 (-88.4%), from €19,054 to €2,203
- Cash -€16,161
down €16,161 (-11.4%), from €141,655 to €125,494
mainly Accrued charges and deferred income (-€83,024) and Debts after one year (-€35,870)
- Receivables within one year +€6,824
up €6,824 (+8.2%), from €83,730 to €90,554
of which Trade receivables: +€3,967
- Accrued charges and deferred income -€83,024
down €83,024 (-96.5%), from €86,047 to €3,023
- Reserves +€61,692
up €61,692 (+105%), from €58,603 to €120,295
- Debts after one year -€35,870
down €35,870 (-62.8%), from €57,073 to €21,204
- Trade debts -€19,713
down €19,713 (-76.7%), from €25,693 to €5,980
- Gross operating margin +€137,794
up €137,794 (+30.8%), from €447,783 to €585,577
- Staff costs +€42,422
up €42,422 (+10.5%), from €404,443 to €446,865
- Taxes +€20,709
up €20,709, from €0 to €20,709
- Depreciation -€8,277
down €8,277 (-13.8%), from €59,876 to €51,599
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 | €388,512 | €307,040 | -€81,472 | -21.0% |
| Fixed assets | 21/28 | €115,324 | €63,725 | -€51,599 | -44.7% |
| Intangible fixed assets | 21 | €112,500 | €62,500 | -€50,000 | -44.4% |
| Tangible fixed assets | 22/27 | €2,824 | €1,225 | -€1,599 | -56.6% |
| Plant, machinery and equipment | 23 | €2,824 | €1,225 | -€1,599 | -56.6% |
| Current assets | 29/58 | €273,188 | €243,315 | -€29,873 | -10.9% |
| Stocks and contracts in progress | 3 | €28,749 | €25,064 | -€3,685 | -12.8% |
| Stocks | 30/36 | €28,749 | €25,064 | -€3,685 | -12.8% |
| Amounts receivable within one year | 40/41 | €83,730 | €90,554 | +€6,824 | +8.2% |
| Trade receivables | 40 | €52,544 | €56,510 | +€3,967 | +7.5% |
| Other amounts receivable | 41 | €31,186 | €34,044 | +€2,858 | +9.2% |
| Cash at bank and in hand | 54/58 | €141,655 | €125,494 | -€16,161 | -11.4% |
| Deferred charges and accrued income | 490/1 | €19,054 | €2,203 | -€16,851 | -88.4% |
| Total equity and liabilities | 10/49 | €388,512 | €307,040 | -€81,472 | -21.0% |
| Equity | 10/15 | €158,603 | €220,295 | +€61,692 | +38.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €58,603 | €120,295 | +€61,692 | +105% |
| Distributable reserves | 133 | €58,603 | €120,295 | +€61,692 | +105% |
| Amounts payable | 17/49 | €229,910 | €86,745 | -€143,165 | -62.3% |
| Amounts payable after more than one year | 17 | €57,073 | €21,204 | -€35,870 | -62.8% |
| Financial debts | 170/4 | €57,073 | €21,204 | -€35,870 | -62.8% |
| Amounts payable within one year | 42/48 | €86,789 | €62,518 | -€24,270 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €36,244 | €35,870 | -€374 | -1.0% |
| Trade debts | 44 | €25,693 | €5,980 | -€19,713 | -76.7% |
| Suppliers | 440/4 | €25,693 | €5,980 | -€19,713 | -76.7% |
| Taxes, remuneration and social security | 45 | €24,498 | €20,669 | -€3,829 | -15.6% |
| Taxes | 450/3 | €24,498 | €20,669 | -€3,829 | -15.6% |
| Other amounts payable | 47/48 | €354 | €0 | -€354 | -100% |
| Accrued charges and deferred income | 492/3 | €86,047 | €3,023 | -€83,024 | -96.5% |
| Remuneration, social security and pensions | 62 | €404,443 | €446,865 | +€42,422 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,876 | €51,599 | -€8,277 | -13.8% |
| Other operating charges | 640/8 | €737 | €387 | -€350 | -47.5% |
| Gross operating margin | 9900 | €447,783 | €585,577 | +€137,794 | +30.8% |
| Operating profit (loss) | 9901 | -€17,274 | €86,726 | +€103,999 | |
| Financial income | 75/76B | €1 | €168 | +€166 | +13,202% |
| Recurring financial income | 75 | €1 | €168 | +€166 | +13,202% |
| Financial charges | 65/66B | €4,170 | €4,492 | +€322 | +7.7% |
| Recurring financial charges | 65 | €4,170 | €4,492 | +€322 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,442 | €82,401 | +€103,844 | |
| Income taxes | 67/77 | €0 | €20,709 | +€20,709 | |
| Profit (loss) for the period | 9904 | -€21,442 | €61,692 | +€83,135 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,442 | €61,692 | +€83,135 |
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 30 October 2026 via checked.be.