C.D.SANTE: 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.SANTE
Largest movements
- Cash +€46,605
up €46,605 (+204%), from €22,825 to €69,431
mainly Net result for the year (+€79,019) and Trade debts (+€1,603)
- Receivables within one year +€24,750
new in 2025: €24,750
- Deferred charges and accrued income +€5,413
up €5,413 (+149%), from €3,625 to €9,038
- Profit (loss) carried forward +€78,186
up €78,186 (+920%), from €8,502 to €86,688
- Tax, wage and social debts -€4,189
down €4,189 (-70.3%), from €5,959 to €1,770
- Trade debts +€1,603
up €1,603 (+177%), from €907 to €2,511
- Gross operating margin +€89,495
up €89,495 (+736%), from €12,152 to €101,646
- Taxes +€18,602
up €18,602 (+689%), from €2,701 to €21,304
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 | €27,923 | €104,381 | +€76,458 | +274% |
| Formation expenses | 20 | €1,473 | €1,163 | -€310 | -21.1% |
| Current assets | 29/58 | €26,451 | €103,219 | +€76,768 | +290% |
| Amounts receivable within one year | 40/41 | - | €24,750 | +€24,750 | |
| Other amounts receivable | 41 | - | €24,750 | +€24,750 | |
| Cash at bank and in hand | 54/58 | €22,825 | €69,431 | +€46,605 | +204% |
| Deferred charges and accrued income | 490/1 | €3,625 | €9,038 | +€5,413 | +149% |
| Total equity and liabilities | 10/49 | €27,923 | €104,381 | +€76,458 | +274% |
| Equity | 10/15 | €10,502 | €88,688 | +€78,186 | +744% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,502 | €86,688 | +€78,186 | +920% |
| Amounts payable | 17/49 | €17,421 | €15,693 | -€1,729 | -9.9% |
| Amounts payable within one year | 42/48 | €17,421 | €15,620 | -€1,801 | -10.3% |
| Trade debts | 44 | €907 | €2,511 | +€1,603 | +177% |
| Suppliers | 440/4 | €907 | €2,511 | +€1,603 | +177% |
| Taxes, remuneration and social security | 45 | €5,959 | €1,770 | -€4,189 | -70.3% |
| Taxes | 450/3 | €5,959 | €1,770 | -€4,189 | -70.3% |
| Other amounts payable | 47/48 | €10,555 | €11,339 | +€784 | +7.4% |
| Accrued charges and deferred income | 492/3 | - | €73 | +€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78 | €310 | +€233 | +300% |
| Other operating charges | 640/8 | - | €242 | +€242 | |
| Gross operating margin | 9900 | €12,152 | €101,646 | +€89,495 | +736% |
| Operating profit (loss) | 9901 | €12,074 | €101,094 | +€89,020 | +737% |
| Financial income | 75/76B | €0 | €0 | +€0 | +330% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +330% |
| Financial charges | 65/66B | €12 | €772 | +€760 | +6,330% |
| Recurring financial charges | 65 | €12 | €772 | +€760 | +6,330% |
| Profit (loss) for the period before taxes | 9903 | €12,062 | €100,323 | +€88,261 | +732% |
| Income taxes | 67/77 | €2,701 | €21,304 | +€18,602 | +689% |
| Profit (loss) for the period | 9904 | €9,361 | €79,019 | +€69,659 | +744% |
| Profit (loss) for the period to be appropriated | 9905 | €9,361 | €79,019 | +€69,659 | +744% |
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 19 October 2026 via checked.be.