C.D.N. PRO: 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.N. PRO
Largest movements
- Receivables within one year +€5,845
up €5,845 (+10.4%), from €56,331 to €62,175
of which Trade receivables: +€22,904
- Cash -€1,599
down €1,599 (-7.2%), from €22,224 to €20,625
mainly Contributions, distributions and other (-€40,000) and Receivables within one year (-€5,845)
- Tangible fixed assets -€1,590
down €1,590 (-25.8%), from €6,160 to €4,570
- Tax, wage and social debts +€24,280
up €24,280 (+92.6%), from €26,224 to €50,504
of which Taxes: +€28,339
- Profit (loss) carried forward -€12,900
down €12,900 (-49.7%), from €25,939 to €13,039
- Trade debts -€5,349
down €5,349 (-20.7%), from €25,876 to €20,527
- Current portion of long-term debt -€1,818
down €1,818 (-58.3%), from €3,116 to €1,299
- Debts after one year -€1,558
no longer reported in 2025 (was €1,558)
- Gross operating margin +€57,997
up €57,997 (+169%), from €34,273 to €92,269
- Staff costs +€21,105
up €21,105 (+104%), from €20,252 to €41,358
- Other operating charges -€21,014
down €21,014 (-88.0%), from €23,889 to €2,875
- Taxes +€8,097
up €8,097 (+324%), from €2,497 to €10,595
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 | €84,714 | €87,370 | +€2,655 | +3.1% |
| Fixed assets | 21/28 | €6,160 | €4,570 | -€1,590 | -25.8% |
| Tangible fixed assets | 22/27 | €6,160 | €4,570 | -€1,590 | -25.8% |
| Furniture and vehicles | 24 | €6,160 | €4,570 | -€1,590 | -25.8% |
| Current assets | 29/58 | €78,555 | €82,800 | +€4,245 | +5.4% |
| Amounts receivable within one year | 40/41 | €56,331 | €62,175 | +€5,845 | +10.4% |
| Trade receivables | 40 | €39,271 | €62,175 | +€22,904 | +58.3% |
| Other amounts receivable | 41 | €17,059 | - | -€17,059 | |
| Cash at bank and in hand | 54/58 | €22,224 | €20,625 | -€1,599 | -7.2% |
| Total equity and liabilities | 10/49 | €84,714 | €87,370 | +€2,655 | +3.1% |
| Equity | 10/15 | €27,939 | €15,039 | -€12,900 | -46.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,939 | €13,039 | -€12,900 | -49.7% |
| Amounts payable | 17/49 | €56,775 | €72,330 | +€15,555 | +27.4% |
| Amounts payable after more than one year | 17 | €1,558 | - | -€1,558 | |
| Financial debts | 170/4 | €1,558 | - | -€1,558 | |
| Amounts payable within one year | 42/48 | €55,217 | €72,330 | +€17,113 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €3,116 | €1,299 | -€1,818 | -58.3% |
| Trade debts | 44 | €25,876 | €20,527 | -€5,349 | -20.7% |
| Suppliers | 440/4 | €25,876 | €20,527 | -€5,349 | -20.7% |
| Taxes, remuneration and social security | 45 | €26,224 | €50,504 | +€24,280 | +92.6% |
| Taxes | 450/3 | €19,355 | €47,694 | +€28,339 | +146% |
| Remuneration and social security | 454/9 | €6,869 | €2,811 | -€4,058 | -59.1% |
| Remuneration, social security and pensions | 62 | €20,252 | €41,358 | +€21,105 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,558 | €2,829 | -€729 | -20.5% |
| Other operating charges | 640/8 | €23,889 | €2,875 | -€21,014 | -88.0% |
| Gross operating margin | 9900 | €34,273 | €92,269 | +€57,997 | +169% |
| Operating profit (loss) | 9901 | -€13,426 | €45,208 | +€58,634 | |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.2% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.2% |
| Financial charges | 65/66B | €8,371 | €7,513 | -€858 | -10.2% |
| Recurring financial charges | 65 | €8,371 | €7,513 | -€858 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,786 | €37,695 | +€59,481 | |
| Income taxes | 67/77 | €2,497 | €10,595 | +€8,097 | +324% |
| Profit (loss) for the period | 9904 | -€24,284 | €27,100 | +€51,384 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,284 | €27,100 | +€51,384 |
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 23 October 2026 via checked.be.