BEDRIJF CDA: 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.
BEDRIJF CDA
Largest movements
- Receivables within one year -€19,990
down €19,990 (-21.7%), from €92,220 to €72,230
of which Trade receivables: -€22,220
- Tangible fixed assets -€12,849
down €12,849 (-40.7%), from €31,543 to €18,694
- Deferred charges and accrued income +€3,180
new in 2026: €3,180
- Cash +€1,479
up €1,479 (+162%), from €913 to €2,393
mainly Receivables within one year (+€19,990) and Depreciation (+€14,719)
- Tax, wage and social debts -€15,662
down €15,662 (-48.7%), from €32,149 to €16,487
of which Remuneration and social security: -€19,800
- Other debts -€12,959
no longer reported in 2026 (was €12,959)
- Turnover -€28,892
down €28,892 (-15.9%), from €182,162 to €153,270
- Gross operating margin -€15,170
down €15,170 (-47.8%), from €31,748 to €16,577
- Purchases and services -€13,776
down €13,776 (-8.9%), from €154,307 to €140,531
- Other operating charges -€4,314
down €4,314 (-95.0%), from €4,542 to €228
- Depreciation +€2,573
up €2,573 (+21.2%), from €12,146 to €14,719
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,676 | €96,497 | -€28,180 | -22.6% |
| Fixed assets | 21/28 | €31,543 | €18,694 | -€12,849 | -40.7% |
| Tangible fixed assets | 22/27 | €31,543 | €18,694 | -€12,849 | -40.7% |
| Furniture and vehicles | 24 | €31,543 | €18,694 | -€12,849 | -40.7% |
| Current assets | 29/58 | €93,133 | €77,803 | -€15,330 | -16.5% |
| Amounts receivable within one year | 40/41 | €92,220 | €72,230 | -€19,990 | -21.7% |
| Trade receivables | 40 | €86,191 | €63,971 | -€22,220 | -25.8% |
| Other amounts receivable | 41 | €6,029 | €8,259 | +€2,230 | +37.0% |
| Cash at bank and in hand | 54/58 | €913 | €2,393 | +€1,479 | +162% |
| Deferred charges and accrued income | 490/1 | - | €3,180 | +€3,180 | |
| Total equity and liabilities | 10/49 | €124,676 | €96,497 | -€28,180 | -22.6% |
| Equity | 10/15 | €18,301 | €18,321 | +€21 | +0.1% |
| Profit (loss) carried forward | 14 | €18,301 | €18,321 | +€21 | +0.1% |
| Amounts payable | 17/49 | €106,376 | €78,175 | -€28,200 | -26.5% |
| Amounts payable within one year | 42/48 | €106,376 | €78,175 | -€28,200 | -26.5% |
| Trade debts | 44 | €61,269 | €61,688 | +€420 | +0.7% |
| Suppliers | 440/4 | €61,269 | €61,688 | +€420 | +0.7% |
| Taxes, remuneration and social security | 45 | €32,149 | €16,487 | -€15,662 | -48.7% |
| Taxes | 450/3 | €3,849 | €7,987 | +€4,138 | +108% |
| Remuneration and social security | 454/9 | €28,300 | €8,500 | -€19,800 | -70.0% |
| Other amounts payable | 47/48 | €12,959 | - | -€12,959 | |
| Turnover | 70 | €182,162 | €153,270 | -€28,892 | -15.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €154,307 | €140,531 | -€13,776 | -8.9% |
| Remuneration, social security and pensions | 62 | €240 | - | -€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,146 | €14,719 | +€2,573 | +21.2% |
| Other operating charges | 640/8 | €4,542 | €228 | -€4,314 | -95.0% |
| Gross operating margin | 9900 | €31,748 | €16,577 | -€15,170 | -47.8% |
| Operating profit (loss) | 9901 | €14,820 | €1,631 | -€13,189 | -89.0% |
| Financial charges | 65/66B | €1,948 | €30 | -€1,918 | -98.5% |
| Recurring financial charges | 65 | €1,948 | €30 | -€1,918 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | €12,872 | €1,600 | -€11,272 | -87.6% |
| Income taxes | 67/77 | €3,849 | €1,580 | -€2,269 | -59.0% |
| Profit (loss) for the period | 9904 | €9,023 | €21 | -€9,003 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,023 | €21 | -€9,003 | -99.8% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.