C.D.C. (Compact disk Center): 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.
C.D.C. (Compact disk Center)
Largest movements
- Cash +€159,119
up €159,119 (+98.1%), from €162,176 to €321,295
mainly Other debts (+€200,000) and Advances received (+€98,253)
- Receivables within one year -€78,642
down €78,642 (-53.7%), from €146,323 to €67,681
of which Other amounts receivable: -€97,374
- Stocks and contracts +€46,421
up €46,421 (+9.4%), from €491,888 to €538,310
- Tangible fixed assets -€29,504
down €29,504 (-15.6%), from €189,563 to €160,059
of which Plant, machinery and equipment: -€37,344
- Other debts +€200,000
new in 2026: €200,000
- Profit (loss) carried forward -€166,885
down €166,885 (-35.9%), from €464,233 to €297,347
- Advances received +€98,253
up €98,253 (+236%), from €41,629 to €139,882
- Trade debts +€45,434
up €45,434 (+44.2%), from €102,741 to €148,174
- Current portion of long-term debt -€32,189
down €32,189 (-60.5%), from €53,191 to €21,002
- Taxes -€21,360
down €21,360 (-61.9%), from €34,500 to €13,140
- Gross operating margin -€20,140
down €20,140 (-9.7%), from €207,803 to €187,663
- Staff costs -€18,122
down €18,122 (-17.4%), from €103,922 to €85,801
- Financial income -€17,898
down €17,898 (-88.7%), from €20,173 to €2,275
- Other operating charges +€4,314
up €4,314 (+203%), from €2,123 to €6,437
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 | €1,008,163 | €1,101,942 | +€93,779 | +9.3% |
| Fixed assets | 21/28 | €189,786 | €160,282 | -€29,504 | -15.5% |
| Tangible fixed assets | 22/27 | €189,563 | €160,059 | -€29,504 | -15.6% |
| Plant, machinery and equipment | 23 | €178,476 | €141,132 | -€37,344 | -20.9% |
| Furniture and vehicles | 24 | €11,087 | €18,927 | +€7,840 | +70.7% |
| Financial fixed assets | 28 | €223 | €223 | = | 0.0% |
| Current assets | 29/58 | €818,377 | €941,660 | +€123,283 | +15.1% |
| Stocks and contracts in progress | 3 | €491,888 | €538,310 | +€46,421 | +9.4% |
| Stocks | 30/36 | €491,888 | €538,310 | +€46,421 | +9.4% |
| Amounts receivable within one year | 40/41 | €146,323 | €67,681 | -€78,642 | -53.7% |
| Trade receivables | 40 | €28,416 | €47,148 | +€18,732 | +65.9% |
| Other amounts receivable | 41 | €117,907 | €20,533 | -€97,374 | -82.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €162,176 | €321,295 | +€159,119 | +98.1% |
| Deferred charges and accrued income | 490/1 | €17,990 | €14,375 | -€3,615 | -20.1% |
| Total equity and liabilities | 10/49 | €1,008,163 | €1,101,942 | +€93,779 | +9.3% |
| Equity | 10/15 | €693,225 | €526,340 | -€166,885 | -24.1% |
| Contributions | 10/11 | €212,000 | €212,000 | = | 0.0% |
| Capital | 10 | €212,000 | €212,000 | = | 0.0% |
| Issued capital | 100 | €212,000 | €212,000 | = | 0.0% |
| Reserves | 13 | €16,992 | €16,992 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,386 | €16,386 | = | 0.0% |
| Legal reserve | 130 | €16,386 | €16,386 | = | 0.0% |
| Distributable reserves | 133 | €607 | €607 | = | 0.0% |
| Profit (loss) carried forward | 14 | €464,233 | €297,347 | -€166,885 | -35.9% |
| Amounts payable | 17/49 | €314,938 | €575,603 | +€260,664 | +82.8% |
| Amounts payable after more than one year | 17 | €58,817 | €39,550 | -€19,267 | -32.8% |
| Financial debts | 170/4 | €58,817 | €39,550 | -€19,267 | -32.8% |
| Amounts payable within one year | 42/48 | €256,122 | €536,053 | +€279,931 | +109% |
| Current portion of amounts payable after more than one year | 42 | €53,191 | €21,002 | -€32,189 | -60.5% |
| Financial debts | 43 | €28,354 | €0 | -€28,354 | -100% |
| Credit institutions | 430/8 | €28,354 | €0 | -€28,354 | -100% |
| Trade debts | 44 | €102,741 | €148,174 | +€45,434 | +44.2% |
| Suppliers | 440/4 | €102,741 | €148,174 | +€45,434 | +44.2% |
| Advances received on contracts in progress | 46 | €41,629 | €139,882 | +€98,253 | +236% |
| Taxes, remuneration and social security | 45 | €30,207 | €26,995 | -€3,212 | -10.6% |
| Taxes | 450/3 | €15,437 | €15,157 | -€280 | -1.8% |
| Remuneration and social security | 454/9 | €14,770 | €11,838 | -€2,932 | -19.9% |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Remuneration, social security and pensions | 62 | €103,922 | €85,801 | -€18,122 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,749 | €43,556 | +€807 | +1.9% |
| Other operating charges | 640/8 | €2,123 | €6,437 | +€4,314 | +203% |
| Gross operating margin | 9900 | €207,803 | €187,663 | -€20,140 | -9.7% |
| Operating profit (loss) | 9901 | €59,008 | €51,869 | -€7,139 | -12.1% |
| Financial income | 75/76B | €20,173 | €2,275 | -€17,898 | -88.7% |
| Recurring financial income | 75 | €20,173 | €2,275 | -€17,898 | -88.7% |
| Financial charges | 65/66B | €11,496 | €7,890 | -€3,606 | -31.4% |
| Recurring financial charges | 65 | €11,496 | €7,890 | -€3,606 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €67,686 | €46,254 | -€21,432 | -31.7% |
| Income taxes | 67/77 | €34,500 | €13,140 | -€21,360 | -61.9% |
| Profit (loss) for the period | 9904 | €33,186 | €33,115 | -€72 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,186 | €33,115 | -€72 | -0.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.