C&D Interiors: 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 Interiors
Largest movements
- Current investments -€75,000
down €75,000 (-100%), from €75,000 to €0
- Cash +€48,653
up €48,653 (+49.9%), from €97,477 to €146,130
mainly Current investments (+€75,000) and Net result for the year (+€38,864)
- Receivables within one year +€39,603
up €39,603 (+207%), from €19,124 to €58,726
of which Trade receivables: +€39,663
- Tangible fixed assets -€19,323
down €19,323 (-21.2%), from €91,214 to €71,891
of which Furniture and vehicles: -€10,165
- Stocks and contracts +€4,762
up €4,762 (+64.0%), from €7,438 to €12,200
of which Contracts in progress: +€4,600
- Reserves -€14,136
down €14,136 (-11.6%), from €121,675 to €107,539
- Tax, wage and social debts +€14,093
up €14,093 (+97.3%), from €14,484 to €28,577
of which Taxes: +€13,975
- Trade debts +€8,988
up €8,988 (+40.6%), from €22,125 to €31,113
- Other debts -€5,811
down €5,811 (-7.3%), from €79,575 to €73,764
- Debts after one year -€5,627
down €5,627 (-26.5%), from €21,228 to €15,601
- Gross operating margin -€37,530
down €37,530 (-32.8%), from €114,367 to €76,837
- Taxes -€7,441
down €7,441 (-40.8%), from €18,234 to €10,793
- Depreciation +€4,572
up €4,572 (+25.2%), from €18,167 to €22,740
- Financial income +€2,459
up €2,459 (+180%), from €1,367 to €3,826
- Staff costs +€1,991
up €1,991, from €0 to €1,991
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 | €295,824 | €295,968 | +€144 | 0.0% |
| Fixed assets | 21/28 | €91,214 | €71,891 | -€19,323 | -21.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €91,214 | €71,891 | -€19,323 | -21.2% |
| Land and buildings | 22 | €22,692 | €20,712 | -€1,980 | -8.7% |
| Plant, machinery and equipment | 23 | €2,175 | €4,118 | +€1,943 | +89.3% |
| Furniture and vehicles | 24 | €26,263 | €16,098 | -€10,165 | -38.7% |
| Leasing and similar rights | 25 | €37,906 | €29,731 | -€8,175 | -21.6% |
| Other tangible fixed assets | 26 | €2,179 | €1,234 | -€945 | -43.4% |
| Current assets | 29/58 | €204,610 | €224,077 | +€19,466 | +9.5% |
| Stocks and contracts in progress | 3 | €7,438 | €12,200 | +€4,762 | +64.0% |
| Stocks | 30/36 | €7,438 | €7,600 | +€162 | +2.2% |
| Contracts in progress | 37 | - | €4,600 | +€4,600 | |
| Amounts receivable within one year | 40/41 | €19,124 | €58,726 | +€39,603 | +207% |
| Trade receivables | 40 | €19,064 | €58,726 | +€39,663 | +208% |
| Other amounts receivable | 41 | €60 | €0 | -€60 | -100% |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100% |
| Cash at bank and in hand | 54/58 | €97,477 | €146,130 | +€48,653 | +49.9% |
| Deferred charges and accrued income | 490/1 | €5,572 | €7,021 | +€1,449 | +26.0% |
| Total equity and liabilities | 10/49 | €295,824 | €295,968 | +€144 | 0.0% |
| Equity | 10/15 | €136,675 | €122,539 | -€14,136 | -10.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €121,675 | €107,539 | -€14,136 | -11.6% |
| Distributable reserves | 133 | €121,675 | €107,539 | -€14,136 | -11.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €159,149 | €173,429 | +€14,280 | +9.0% |
| Amounts payable after more than one year | 17 | €21,228 | €15,601 | -€5,627 | -26.5% |
| Financial debts | 170/4 | €21,228 | €15,601 | -€5,627 | -26.5% |
| Amounts payable within one year | 42/48 | €137,921 | €157,828 | +€19,907 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €5,410 | €5,627 | +€217 | +4.0% |
| Trade debts | 44 | €22,125 | €31,113 | +€8,988 | +40.6% |
| Suppliers | 440/4 | €22,125 | €31,113 | +€8,988 | +40.6% |
| Advances received on contracts in progress | 46 | €16,327 | €18,747 | +€2,420 | +14.8% |
| Taxes, remuneration and social security | 45 | €14,484 | €28,577 | +€14,093 | +97.3% |
| Taxes | 450/3 | €14,484 | €28,459 | +€13,975 | +96.5% |
| Remuneration and social security | 454/9 | - | €118 | +€118 | |
| Other amounts payable | 47/48 | €79,575 | €73,764 | -€5,811 | -7.3% |
| Non-recurring operating income | 76A | €6,603 | €0 | -€6,603 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €1,991 | +€1,991 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,167 | €22,740 | +€4,572 | +25.2% |
| Other operating charges | 640/8 | €1,002 | €956 | -€46 | -4.6% |
| Gross operating margin | 9900 | €114,367 | €76,837 | -€37,530 | -32.8% |
| Operating profit (loss) | 9901 | €95,198 | €51,151 | -€44,047 | -46.3% |
| Financial income | 75/76B | €1,367 | €3,826 | +€2,459 | +180% |
| Recurring financial income | 75 | €1,367 | €3,826 | +€2,459 | +180% |
| Financial charges | 65/66B | €3,964 | €5,320 | +€1,355 | +34.2% |
| Recurring financial charges | 65 | €3,964 | €5,320 | +€1,355 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €92,601 | €49,657 | -€42,944 | -46.4% |
| Income taxes | 67/77 | €18,234 | €10,793 | -€7,441 | -40.8% |
| Profit (loss) for the period | 9904 | €74,366 | €38,864 | -€35,503 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €74,366 | €38,864 | -€35,503 | -47.7% |
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 16 October 2026 via checked.be.