Is there a possibility to debug CMakeLists.txt files (at least listing of variables) except for the message statement?
You can try using the new CMake Script Debugger provided by the VisualGDB tool. It uses an open-source fork of CMake that supports stepping through CMakeLists.txt files, setting code/data breakpoints, evaluating/changing variables, etc.
There's a detailed step-by-step tutorial on the new debugger here