CPM SOFTWARE: 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.
CPM SOFTWARE
Largest movements
- Receivables within one year -€134,007
down €134,007 (-100%), from €134,007 to €0
of which Trade receivables: -€134,007
- Profit (loss) carried forward -€134,385
down €134,385 (-7.9%), from -€1.7m to -€1.8m
- Other debts +€1,908
up €1,908 (+6.4%), from €29,871 to €31,778
- Accrued charges and deferred income -€1,817
down €1,817 (-100%), from €1,817 to €0
- Financial charges +€132,432
up €132,432 (+252,251%), from €53 to €132,484
of which Non-recurring financial charges: +€132,430
- Gross operating margin +€9,059
up €9,059 (+82.7%), from -€10,959 to -€1,900
- Other operating charges -€251
no longer reported in 2025 (was €251)
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 | €136,068 | €962 | -€135,106 | -99.3% |
| Fixed assets | 21/28 | €241 | €0 | -€241 | -100% |
| Financial fixed assets | 28 | €241 | €0 | -€241 | -100% |
| Current assets | 29/58 | €135,827 | €962 | -€134,865 | -99.3% |
| Amounts receivable after more than one year | 29 | - | €1 | +€1 | |
| Other amounts receivable | 291 | - | €1 | +€1 | |
| Amounts receivable within one year | 40/41 | €134,007 | €0 | -€134,007 | -100% |
| Trade receivables | 40 | €134,007 | - | -€134,007 | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €1,820 | €961 | -€859 | -47.2% |
| Total equity and liabilities | 10/49 | €136,068 | €962 | -€135,106 | -99.3% |
| Equity | 10/15 | -€1,635,679 | -€1,770,063 | -€134,385 | -8.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,697,179 | -€1,831,563 | -€134,385 | -7.9% |
| Amounts payable | 17/49 | €1,771,747 | €1,771,025 | -€722 | 0.0% |
| Amounts payable after more than one year | 17 | €1,739,000 | €1,739,000 | = | 0.0% |
| Financial debts | 170/4 | €1,739,000 | €1,739,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,930 | €32,025 | +€1,095 | +3.5% |
| Trade debts | 44 | €1,059 | €247 | -€812 | -76.7% |
| Suppliers | 440/4 | €1,059 | €247 | -€812 | -76.7% |
| Other amounts payable | 47/48 | €29,871 | €31,778 | +€1,908 | +6.4% |
| Accrued charges and deferred income | 492/3 | €1,817 | €0 | -€1,817 | -100% |
| Other operating charges | 640/8 | €251 | - | -€251 | |
| Gross operating margin | 9900 | -€10,959 | -€1,900 | +€9,059 | +82.7% |
| Operating profit (loss) | 9901 | -€11,211 | -€1,900 | +€9,311 | +83.0% |
| Financial charges | 65/66B | €53 | €132,484 | +€132,432 | +252,251% |
| Recurring financial charges | 65 | €53 | €54 | +€2 | +2.9% |
| Non-recurring financial charges | 66B | - | €132,430 | +€132,430 | |
| Profit (loss) for the period before taxes | 9903 | -€11,263 | -€134,385 | -€123,121 | -1,093% |
| Profit (loss) for the period | 9904 | -€11,263 | -€134,385 | -€123,121 | -1,093% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,263 | -€134,385 | -€123,121 | -1,093% |
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 13 October 2026 via checked.be.