CMV - DATA: 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.
CMV - DATA
Largest movements
- Current investments +€24,691
new in 2025: €24,691
- Tangible fixed assets -€21,985
down €21,985 (-30.0%), from €73,204 to €51,219
of which Furniture and vehicles: -€21,544
- Receivables within one year +€11,546
up €11,546 (+35.1%), from €32,915 to €44,461
of which Trade receivables: +€18,827
- Reserves +€8,448
up €8,448 (+3.5%), from €239,927 to €248,375
- Trade debts +€7,074
up €7,074 (+122%), from €5,797 to €12,871
- Tax, wage and social debts -€4,711
down €4,711 (-36.3%), from €12,966 to €8,255
- Depreciation +€5,832
up €5,832 (+32.3%), from €18,057 to €23,889
- Gross operating margin -€2,274
down €2,274 (-3.6%), from €63,616 to €61,342
- Taxes -€2,058
down €2,058 (-16.9%), from €12,153 to €10,095
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 | €264,908 | €278,401 | +€13,493 | +5.1% |
| Fixed assets | 21/28 | €73,204 | €51,219 | -€21,985 | -30.0% |
| Tangible fixed assets | 22/27 | €73,204 | €51,219 | -€21,985 | -30.0% |
| Plant, machinery and equipment | 23 | €2,155 | €1,715 | -€441 | -20.4% |
| Furniture and vehicles | 24 | €71,049 | €49,505 | -€21,544 | -30.3% |
| Current assets | 29/58 | €191,704 | €227,182 | +€35,478 | +18.5% |
| Amounts receivable within one year | 40/41 | €32,915 | €44,461 | +€11,546 | +35.1% |
| Trade receivables | 40 | €22,391 | €41,218 | +€18,827 | +84.1% |
| Other amounts receivable | 41 | €10,523 | €3,243 | -€7,280 | -69.2% |
| Current investments | 50/53 | - | €24,691 | +€24,691 | |
| Cash at bank and in hand | 54/58 | €152,826 | €150,548 | -€2,278 | -1.5% |
| Deferred charges and accrued income | 490/1 | €5,963 | €7,482 | +€1,519 | +25.5% |
| Total equity and liabilities | 10/49 | €264,908 | €278,401 | +€13,493 | +5.1% |
| Equity | 10/15 | €246,144 | €254,594 | +€8,450 | +3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €239,927 | €248,375 | +€8,448 | +3.5% |
| Distributable reserves | 133 | €239,927 | €248,375 | +€8,448 | +3.5% |
| Profit (loss) carried forward | 14 | €18 | €19 | +€2 | +10.9% |
| Amounts payable | 17/49 | €18,763 | €23,807 | +€5,044 | +26.9% |
| Amounts payable within one year | 42/48 | €18,763 | €23,407 | +€4,644 | +24.7% |
| Trade debts | 44 | €5,797 | €12,871 | +€7,074 | +122% |
| Suppliers | 440/4 | €5,797 | €12,871 | +€7,074 | +122% |
| Taxes, remuneration and social security | 45 | €12,966 | €8,255 | -€4,711 | -36.3% |
| Taxes | 450/3 | €12,966 | €8,255 | -€4,711 | -36.3% |
| Other amounts payable | 47/48 | - | €2,281 | +€2,281 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Non-recurring operating income | 76A | €5,045 | - | -€5,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,057 | €23,889 | +€5,832 | +32.3% |
| Other operating charges | 640/8 | €1,024 | €634 | -€390 | -38.1% |
| Gross operating margin | 9900 | €63,616 | €61,342 | -€2,274 | -3.6% |
| Operating profit (loss) | 9901 | €44,535 | €36,819 | -€7,717 | -17.3% |
| Financial income | 75/76B | €616 | €256 | -€360 | -58.4% |
| Recurring financial income | 75 | €616 | €256 | -€360 | -58.4% |
| Financial charges | 65/66B | €282 | €829 | +€547 | +194% |
| Recurring financial charges | 65 | €282 | €829 | +€547 | +194% |
| Profit (loss) for the period before taxes | 9903 | €44,870 | €36,246 | -€8,624 | -19.2% |
| Income taxes | 67/77 | €12,153 | €10,095 | -€2,058 | -16.9% |
| Profit (loss) for the period | 9904 | €32,718 | €26,152 | -€6,566 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,718 | €26,152 | -€6,566 | -20.1% |
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 20 October 2026 via checked.be.