CMT Service: 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 Service
Largest movements
- Stocks and contracts +€143,025
up €143,025 (+80.7%), from €177,331 to €320,356
- Cash -€106,968
down €106,968 (-65.2%), from €164,068 to €57,100
mainly Stocks and contracts (-€143,025) and Receivables within one year (-€34,063)
- Tangible fixed assets -€45,639
down €45,639 (-72.5%), from €62,919 to €17,281
of which Furniture and vehicles: -€30,060
- Receivables within one year +€34,063
up €34,063 (+269%), from €12,651 to €46,715
of which Trade receivables: +€37,074
- Other debts +€24,579
up €24,579 (+25.4%), from €96,832 to €121,411
- Tax, wage and social debts +€9,093
up €9,093 (+215%), from €4,222 to €13,315
of which Taxes: +€9,093
- Current portion of long-term debt -€8,170
down €8,170 (-100%), from €8,170 to €0
- Gross operating margin -€32,134
down €32,134 (-37.9%), from €84,753 to €52,620
- Taxes -€6,239
down €6,239 (-88.6%), from €7,038 to €799
- Depreciation -€4,445
down €4,445 (-8.9%), from €50,084 to €45,639
- Staff costs -€3,127
down €3,127 (-87.0%), from €3,596 to €469
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 | €416,969 | €441,451 | +€24,482 | +5.9% |
| Fixed assets | 21/28 | €62,919 | €17,281 | -€45,639 | -72.5% |
| Tangible fixed assets | 22/27 | €62,919 | €17,281 | -€45,639 | -72.5% |
| Land and buildings | 22 | €26,643 | €14,289 | -€12,355 | -46.4% |
| Plant, machinery and equipment | 23 | €6,216 | €2,992 | -€3,224 | -51.9% |
| Furniture and vehicles | 24 | €30,060 | €0 | -€30,060 | -100% |
| Current assets | 29/58 | €354,050 | €424,171 | +€70,121 | +19.8% |
| Stocks and contracts in progress | 3 | €177,331 | €320,356 | +€143,025 | +80.7% |
| Stocks | 30/36 | €177,331 | €320,356 | +€143,025 | +80.7% |
| Amounts receivable within one year | 40/41 | €12,651 | €46,715 | +€34,063 | +269% |
| Trade receivables | 40 | €5,439 | €42,514 | +€37,074 | +682% |
| Other amounts receivable | 41 | €7,212 | €4,201 | -€3,011 | -41.8% |
| Cash at bank and in hand | 54/58 | €164,068 | €57,100 | -€106,968 | -65.2% |
| Total equity and liabilities | 10/49 | €416,969 | €441,451 | +€24,482 | +5.9% |
| Equity | 10/15 | €303,602 | €303,355 | -€247 | -0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €283,602 | €283,602 | = | 0.0% |
| Distributable reserves | 133 | €283,602 | €283,602 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€247 | -€247 | |
| Amounts payable | 17/49 | €113,367 | €138,096 | +€24,729 | +21.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €113,367 | €138,096 | +€24,729 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €8,170 | €0 | -€8,170 | -100% |
| Trade debts | 44 | €4,143 | €3,370 | -€773 | -18.7% |
| Suppliers | 440/4 | €4,143 | €3,370 | -€773 | -18.7% |
| Taxes, remuneration and social security | 45 | €4,222 | €13,315 | +€9,093 | +215% |
| Taxes | 450/3 | €4,222 | €13,315 | +€9,093 | +215% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €96,832 | €121,411 | +€24,579 | +25.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €12,000 | +€12,000 | |
| Remuneration, social security and pensions | 62 | €3,596 | €469 | -€3,127 | -87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,084 | €45,639 | -€4,445 | -8.9% |
| Other operating charges | 640/8 | €5,680 | €5,735 | +€55 | +1.0% |
| Gross operating margin | 9900 | €84,753 | €52,620 | -€32,134 | -37.9% |
| Operating profit (loss) | 9901 | €25,394 | €777 | -€24,616 | -96.9% |
| Financial income | 75/76B | €293 | €301 | +€9 | +3.0% |
| Recurring financial income | 75 | €293 | €301 | +€9 | +3.0% |
| Financial charges | 65/66B | €1,266 | €527 | -€740 | -58.4% |
| Recurring financial charges | 65 | €1,266 | €527 | -€740 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €24,420 | €552 | -€23,868 | -97.7% |
| Income taxes | 67/77 | €7,038 | €799 | -€6,239 | -88.6% |
| Profit (loss) for the period | 9904 | €17,382 | -€247 | -€17,629 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,382 | -€247 | -€17,629 |
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 14 October 2026 via checked.be.