C&D COMPTA: what changed
Two fiscal 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 COMPTA
Largest movements
- Intangible fixed assets -€12,200
down €12,200 (-13.7%), from €89,311 to €77,111
- Receivables within one year -€5,110
down €5,110 (-29.4%), from €17,383 to €12,273
of which Trade receivables: -€5,134
- Tangible fixed assets +€4,310
up €4,310 (+18.9%), from €22,749 to €27,059
of which Land and buildings: +€9,866
- Cash +€2,107
up €2,107 (+29.8%), from €7,074 to €9,181
mainly Depreciation (+€20,834) and Other debts (+€15,916)
- Trade debts -€27,529
down €27,529 (-48.4%), from €56,908 to €29,378
- Other debts +€15,916
up €15,916 (+25.0%), from €63,769 to €79,685
- Tax, wage and social debts +€2,218
up €2,218 (+15.8%), from €14,077 to €16,294
of which Remuneration and social security: +€3,701
- Profit (loss) carried forward -€1,787
down €1,787 (-40.9%), from €4,370 to €2,583
- Gross operating margin -€24,170
down €24,170 (-43.8%), from €55,245 to €31,075
- Depreciation -€21,583
down €21,583 (-50.9%), from €42,418 to €20,834
- Staff costs -€852
down €852 (-9.7%), from €8,756 to €7,904
- Taxes -€588
down €588 (-57.9%), from €1,015 to €427
- Financial charges +€560
up €560 (+38.6%), from €1,452 to €2,012
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.
Cash bridge derived
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 | €141,123 | €129,941 | -€11,182 | -7.9% |
| Formation expenses | 20 | €331 | €141 | -€190 | -57.5% |
| Fixed assets | 21/28 | €116,059 | €108,169 | -€7,890 | -6.8% |
| Intangible fixed assets | 21 | €89,311 | €77,111 | -€12,200 | -13.7% |
| Tangible fixed assets | 22/27 | €22,749 | €27,059 | +€4,310 | +18.9% |
| Land and buildings | 22 | €4,982 | €14,847 | +€9,866 | +198.0% |
| Plant, machinery and equipment | 23 | €2,191 | €1,400 | -€791 | -36.1% |
| Furniture and vehicles | 24 | €15,576 | €10,811 | -€4,765 | -30.6% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €24,733 | €21,631 | -€3,102 | -12.5% |
| Amounts receivable within one year | 40/41 | €17,383 | €12,273 | -€5,110 | -29.4% |
| Trade receivables | 40 | €17,383 | €12,249 | -€5,134 | -29.5% |
| Other amounts receivable | 41 | - | €24 | +€24 | |
| Cash at bank and in hand | 54/58 | €7,074 | €9,181 | +€2,107 | +29.8% |
| Deferred charges and accrued income | 490/1 | €275 | €177 | -€98 | -35.8% |
| Total equity and liabilities | 10/49 | €141,123 | €129,941 | -€11,182 | -7.9% |
| Equity | 10/15 | €6,370 | €4,583 | -€1,787 | -28.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,370 | €2,583 | -€1,787 | -40.9% |
| Amounts payable | 17/49 | €134,753 | €125,358 | -€9,396 | -7.0% |
| Amounts payable within one year | 42/48 | €134,753 | €125,358 | -€9,396 | -7.0% |
| Trade debts | 44 | €56,908 | €29,378 | -€27,529 | -48.4% |
| Suppliers | 440/4 | €56,908 | €29,378 | -€27,529 | -48.4% |
| Taxes, remuneration and social security | 45 | €14,077 | €16,294 | +€2,218 | +15.8% |
| Taxes | 450/3 | €6,927 | €5,444 | -€1,483 | -21.4% |
| Remuneration and social security | 454/9 | €7,150 | €10,851 | +€3,701 | +51.8% |
| Other amounts payable | 47/48 | €63,769 | €79,685 | +€15,916 | +25.0% |
| Remuneration, social security and pensions | 62 | €8,756 | €7,904 | -€852 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,418 | €20,834 | -€21,583 | -50.9% |
| Other operating charges | 640/8 | €1,936 | €2,155 | +€219 | +11.3% |
| Non-recurring operating charges | 66A | - | €220 | +€220 | |
| Gross operating margin | 9900 | €55,245 | €31,075 | -€24,170 | -43.8% |
| Operating profit (loss) | 9901 | €2,134 | -€39 | -€2,173 | |
| Financial income | 75/76B | €485 | €691 | +€206 | +42.4% |
| Recurring financial income | 75 | €485 | €691 | +€206 | +42.4% |
| Financial charges | 65/66B | €1,452 | €2,012 | +€560 | +38.6% |
| Recurring financial charges | 65 | €1,452 | €2,012 | +€560 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €1,168 | -€1,359 | -€2,527 | |
| Income taxes | 67/77 | €1,015 | €427 | -€588 | -57.9% |
| Profit (loss) for the period | 9904 | €153 | -€1,787 | -€1,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €153 | -€1,787 | -€1,939 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.