123CDI: 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.
123CDI
Largest movements
- Receivables within one year -€200,142
down €200,142 (-17.0%), from €1.2m to €976,905
of which Trade receivables: -€123,083
- Cash +€165,043
up €165,043 (+57.1%), from €289,191 to €454,234
mainly Receivables within one year (+€200,142) and Debts within one year (+€98,985)
- Current investments +€120,000
up €120,000, from €0 to €120,000
- Reserves +€440,840
new in 2025: €440,840
- Profit (loss) carried forward -€437,015
down €437,015 (-60.5%), from €722,883 to €285,868
- Debts within one year +€98,985
up €98,985 (+12.5%), from €791,337 to €890,322
of which Tax, wage and social debts: +€82,305
- Turnover +€3.7m
new in 2025: €3.7m
- Purchases and services +€402,203
new in 2025: €402,203
- Gross operating margin +€95,776
up €95,776 (+2.5%), from €3.8m to €3.9m
- Staff costs +€92,636
up €92,636 (+2.5%), from €3.8m to €3.8m
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 | €1,514,714 | €1,617,521 | +€102,806 | +6.8% |
| Fixed assets | 21/28 | €25,501 | €32,839 | +€7,339 | +28.8% |
| Intangible fixed assets | 21 | €19,107 | €13,531 | -€5,577 | -29.2% |
| Tangible fixed assets | 22/27 | €6,393 | €19,309 | +€12,916 | +202% |
| Furniture and vehicles | 24 | €5,466 | €11,913 | +€6,447 | +118% |
| Other tangible fixed assets | 26 | €927 | €7,396 | +€6,469 | +698% |
| Current assets | 29/58 | €1,489,214 | €1,584,681 | +€95,467 | +6.4% |
| Amounts receivable within one year | 40/41 | €1,177,047 | €976,905 | -€200,142 | -17.0% |
| Trade receivables | 40 | €1,049,769 | €926,686 | -€123,083 | -11.7% |
| Other amounts receivable | 41 | €127,278 | €50,219 | -€77,059 | -60.5% |
| Current investments | 50/53 | €0 | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €289,191 | €454,234 | +€165,043 | +57.1% |
| Deferred charges and accrued income | 490/1 | €22,976 | €33,542 | +€10,566 | +46.0% |
| Total equity and liabilities | 10/49 | €1,514,714 | €1,617,521 | +€102,806 | +6.8% |
| Equity | 10/15 | €722,883 | €726,708 | +€3,825 | +0.5% |
| Reserves | 13 | - | €440,840 | +€440,840 | |
| Profit (loss) carried forward | 14 | €722,883 | €285,868 | -€437,015 | -60.5% |
| Amounts payable | 17/49 | €791,832 | €890,813 | +€98,982 | +12.5% |
| Amounts payable within one year | 42/48 | €791,337 | €890,322 | +€98,985 | +12.5% |
| Financial debts | 43 | €10 | €0 | -€10 | -100% |
| Credit institutions | 430/8 | €10 | €0 | -€10 | -100% |
| Trade debts | 44 | €93,229 | €109,974 | +€16,745 | +18.0% |
| Suppliers | 440/4 | €93,229 | €109,974 | +€16,745 | +18.0% |
| Taxes, remuneration and social security | 45 | €685,991 | €768,295 | +€82,305 | +12.0% |
| Taxes | 450/3 | €102,072 | €120,228 | +€18,155 | +17.8% |
| Remuneration and social security | 454/9 | €583,918 | €648,068 | +€64,150 | +11.0% |
| Accrued charges and deferred income | 492/3 | €494 | €491 | -€3 | -0.6% |
| Turnover | 70 | - | €3,700,717 | +€3.7m | |
| Non-recurring operating income | 76A | - | €112,956 | +€112,956 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €402,203 | +€402,203 | |
| Remuneration, social security and pensions | 62 | €3,753,487 | €3,846,123 | +€92,636 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,410 | €10,552 | +€2,142 | +25.5% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | €3,771,257 | €3,867,034 | +€95,776 | +2.5% |
| Operating profit (loss) | 9901 | €9,361 | €10,359 | +€998 | +10.7% |
| Financial income | 75/76B | €7,121 | €2,585 | -€4,536 | -63.7% |
| Recurring financial income | 75 | €7,121 | €2,585 | -€4,536 | -63.7% |
| Financial charges | 65/66B | €8,077 | €7,452 | -€625 | -7.7% |
| Recurring financial charges | 65 | €8,077 | €7,452 | -€625 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €8,405 | €5,492 | -€2,914 | -34.7% |
| Income taxes | 67/77 | €3,370 | €1,667 | -€1,703 | -50.5% |
| Profit (loss) for the period | 9904 | €5,035 | €3,825 | -€1,210 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,035 | €3,825 | -€1,210 | -24.0% |
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.