CMS Solutions: 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.
CMS Solutions
Largest movements
- Cash +€44,798
up €44,798 (+165%), from €27,101 to €71,899
mainly Net result for the year (+€51,815) and Tax, wage and social debts (+€4,126)
- Deferred charges and accrued income +€10,017
up €10,017 (+2,047%), from €489 to €10,506
- Reserves +€51,815
up €51,815 (+186%), from €27,829 to €79,643
- Tax, wage and social debts +€4,126
up €4,126 (+67.2%), from €6,138 to €10,264
of which Taxes: +€2,126
- Trade debts -€2,061
down €2,061 (-45.9%), from €4,494 to €2,433
- Gross operating margin +€35,909
up €35,909 (+116%), from €30,982 to €66,891
- Taxes +€7,587
up €7,587 (+122%), from €6,230 to €13,817
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 | €41,461 | €95,591 | +€54,130 | +131% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,501 | €1,086 | -€415 | -27.7% |
| Tangible fixed assets | 22/27 | €1,501 | €1,086 | -€415 | -27.7% |
| Plant, machinery and equipment | 23 | €1,501 | €1,086 | -€415 | -27.7% |
| Current assets | 29/58 | €39,960 | €94,505 | +€54,545 | +136% |
| Amounts receivable within one year | 40/41 | €12,370 | €12,100 | -€270 | -2.2% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €270 | - | -€270 | |
| Cash at bank and in hand | 54/58 | €27,101 | €71,899 | +€44,798 | +165% |
| Deferred charges and accrued income | 490/1 | €489 | €10,506 | +€10,017 | +2,047% |
| Total equity and liabilities | 10/49 | €41,461 | €95,591 | +€54,130 | +131% |
| Equity | 10/15 | €30,829 | €82,643 | +€51,815 | +168% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,829 | €79,643 | +€51,815 | +186% |
| Distributable reserves | 133 | €27,829 | €79,643 | +€51,815 | +186% |
| Amounts payable | 17/49 | €10,632 | €12,948 | +€2,315 | +21.8% |
| Amounts payable within one year | 42/48 | €10,632 | €12,698 | +€2,065 | +19.4% |
| Trade debts | 44 | €4,494 | €2,433 | -€2,061 | -45.9% |
| Suppliers | 440/4 | €4,494 | €2,433 | -€2,061 | -45.9% |
| Taxes, remuneration and social security | 45 | €6,138 | €10,264 | +€4,126 | +67.2% |
| Taxes | 450/3 | €6,138 | €8,264 | +€2,126 | +34.6% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €786 | €415 | -€371 | -47.2% |
| Other operating charges | 640/8 | - | €542 | +€542 | |
| Gross operating margin | 9900 | €30,982 | €66,891 | +€35,909 | +116% |
| Operating profit (loss) | 9901 | €30,196 | €65,934 | +€35,738 | +118% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €81 | €302 | +€221 | +273% |
| Recurring financial charges | 65 | €81 | €302 | +€221 | +273% |
| Profit (loss) for the period before taxes | 9903 | €30,115 | €65,632 | +€35,516 | +118% |
| Income taxes | 67/77 | €6,230 | €13,817 | +€7,587 | +122% |
| Profit (loss) for the period | 9904 | €23,885 | €51,815 | +€27,929 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €23,885 | €51,815 | +€27,929 | +117% |
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.