CPME: what changed
Two fiscal 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.
CPME
Largest movements
- Receivables within one year -€198,755
down €198,755 (-87.6%), from €226,810 to €28,055
of which Other amounts receivable: -€226,810
- Cash -€67,175
down €67,175 (-99.7%), from €67,380 to €204
mainly Short-term financial debts (-€322,000) and Accrued charges and deferred income (-€19,250)
- Stocks and contracts -€55,238
no longer reported in 2022 (was €55,238)
- Short-term financial debts -€322,000
no longer reported in 2022 (was €322,000)
- Accrued charges and deferred income -€19,250
no longer reported in 2022 (was €19,250)
- Trade debts +€14,038
new in 2022: €14,038
- Reserves +€4,305
up €4,305 (+118593.4%), from €4 to €4,309
of which Distributable reserves: +€4,305
- Tax, wage and social debts +€3,604
up €3,604 (+3340.6%), from €108 to €3,712
- Financial charges -€3,131
down €3,131 (-16.2%), from €19,281 to €16,150
- Gross operating margin +€2,931
up €2,931 (+14.8%), from €19,746 to €22,677
- Taxes +€1,971
new in 2022: €1,971
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €349,428 | €28,259 | -€321,168 | -91.9% |
| Current assets | 29/58 | €349,428 | €28,259 | -€321,168 | -91.9% |
| Stocks and contracts in progress | 3 | €55,238 | - | -€55,238 | |
| Stocks | 30/36 | €55,238 | - | -€55,238 | |
| Amounts receivable within one year | 40/41 | €226,810 | €28,055 | -€198,755 | -87.6% |
| Trade receivables | 40 | - | €28,055 | +€28,055 | |
| Other amounts receivable | 41 | €226,810 | - | -€226,810 | |
| Cash at bank and in hand | 54/58 | €67,380 | €204 | -€67,175 | -99.7% |
| Total equity and liabilities | 10/49 | €349,428 | €28,259 | -€321,168 | -91.9% |
| Equity | 10/15 | €6,570 | €10,509 | +€3,939 | +59.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4 | €4,309 | +€4,305 | +118593.4% |
| Non-distributable reserves | 130/1 | €4 | €4 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4 | €4 | = | 0.0% |
| Distributable reserves | 133 | - | €4,305 | +€4,305 | |
| Profit (loss) carried forward | 14 | €366 | - | -€366 | |
| Amounts payable | 17/49 | €342,858 | €17,751 | -€325,107 | -94.8% |
| Amounts payable within one year | 42/48 | €323,608 | €17,751 | -€305,857 | -94.5% |
| Financial debts | 43 | €322,000 | - | -€322,000 | |
| Other loans | 439 | €322,000 | - | -€322,000 | |
| Trade debts | 44 | - | €14,038 | +€14,038 | |
| Suppliers | 440/4 | - | €14,038 | +€14,038 | |
| Taxes, remuneration and social security | 45 | €108 | €3,712 | +€3,604 | +3340.6% |
| Taxes | 450/3 | €108 | €3,712 | +€3,604 | +3340.6% |
| Other amounts payable | 47/48 | €1,500 | - | -€1,500 | |
| Accrued charges and deferred income | 492/3 | €19,250 | - | -€19,250 | |
| Other operating charges | 640/8 | €464 | €617 | +€153 | +32.9% |
| Gross operating margin | 9900 | €19,746 | €22,677 | +€2,931 | +14.8% |
| Operating profit (loss) | 9901 | €19,282 | €22,060 | +€2,778 | +14.4% |
| Financial charges | 65/66B | €19,281 | €16,150 | -€3,131 | -16.2% |
| Recurring financial charges | 65 | €19,281 | €16,150 | -€3,131 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €1 | €5,910 | +€5,909 | +663902.2% |
| Income taxes | 67/77 | - | €1,971 | +€1,971 | |
| Profit (loss) for the period | 9904 | €1 | €3,939 | +€3,938 | +442441.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1 | €3,939 | +€3,938 | +442441.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.