C.D.I. TECHNICS: 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.I. TECHNICS
Largest movements
- Cash +€7,116
up €7,116 (+17.6%), from €40,500 to €47,616
mainly Net result for the year (+€5,641) and Tax, wage and social debts (+€1,475)
- Reserves +€5,641
up €5,641 (+2.9%), from €196,558 to €202,199
of which Distributable reserves: +€7,501
- Gross operating margin +€8,111
up €8,111, from -€660 to €7,451
- Taxes +€1,609
new in 2025: €1,609
- Financial income +€446
new in 2025: €446
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 | €210,010 | €217,126 | +€7,116 | +3.4% |
| Current assets | 29/58 | €210,010 | €217,126 | +€7,116 | +3.4% |
| Amounts receivable after more than one year | 29 | €130,000 | €130,000 | = | 0.0% |
| Trade receivables | 290 | €130,000 | €130,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,510 | €39,510 | = | 0.0% |
| Other amounts receivable | 41 | €39,510 | €39,510 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,500 | €47,616 | +€7,116 | +17.6% |
| Total equity and liabilities | 10/49 | €210,010 | €217,126 | +€7,116 | +3.4% |
| Equity | 10/15 | €208,958 | €214,599 | +€5,641 | +2.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €196,558 | €202,199 | +€5,641 | +2.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €194,698 | €202,199 | +€7,501 | +3.9% |
| Amounts payable | 17/49 | €1,052 | €2,528 | +€1,475 | +140.2% |
| Amounts payable within one year | 42/48 | €1,052 | €2,528 | +€1,475 | +140.2% |
| Taxes, remuneration and social security | 45 | - | €1,475 | +€1,475 | |
| Taxes | 450/3 | - | €1,475 | +€1,475 | |
| Other amounts payable | 47/48 | €1,052 | €1,052 | = | 0.0% |
| Other operating charges | 640/8 | €557 | €562 | +€5 | +0.9% |
| Gross operating margin | 9900 | -€660 | €7,451 | +€8,111 | |
| Operating profit (loss) | 9901 | -€1,217 | €6,888 | +€8,106 | |
| Financial income | 75/76B | - | €446 | +€446 | |
| Recurring financial income | 75 | - | €446 | +€446 | |
| Financial charges | 65/66B | €84 | €84 | = | 0.0% |
| Recurring financial charges | 65 | €84 | €84 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,301 | €7,250 | +€8,551 | |
| Income taxes | 67/77 | - | €1,609 | +€1,609 | |
| Profit (loss) for the period | 9904 | -€1,301 | €5,641 | +€6,942 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,301 | €5,641 | +€6,942 |
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 6 October 2026 via checked.be.