C&D Services: 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 Services
Largest movements
- Tangible fixed assets +€20,607
up €20,607 (+98.6%), from €20,900 to €41,507
of which Plant, machinery and equipment: +€14,648
- Cash +€5,662
up €5,662 (+34.3%), from €16,517 to €22,179
mainly Debts after one year (+€19,760) and Depreciation (+€9,827)
- Receivables within one year +€2,188
up €2,188 (+948.6%), from €231 to €2,419
of which Trade receivables: +€1,334
- Stocks and contracts +€1,164
up €1,164 (+37.3%), from €3,118 to €4,282
of which Stocks: +€1,164
- Debts after one year +€19,760
new in 2025: €19,760
- Current portion of long-term debt +€4,900
new in 2025: €4,900
- Trade debts +€3,686
up €3,686 (+783.4%), from €470 to €4,156
- Reserves +€1,018
up €1,018 (+6.0%), from €16,941 to €17,959
- Gross operating margin -€12,591
down €12,591 (-45.9%), from €27,419 to €14,828
- Taxes -€4,854
down €4,854 (-77.4%), from €6,269 to €1,415
- Depreciation +€2,227
up €2,227 (+29.3%), from €7,600 to €9,827
- Financial income -€1,844
down €1,844 (-95.7%), from €1,926 to €82
- Financial charges +€1,769
up €1,769 (+1790.3%), from €99 to €1,867
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 | €41,093 | €71,129 | +€30,036 | +73.1% |
| Fixed assets | 21/28 | €20,900 | €41,507 | +€20,607 | +98.6% |
| Tangible fixed assets | 22/27 | €20,900 | €41,507 | +€20,607 | +98.6% |
| Land and buildings | 22 | - | €13,559 | +€13,559 | |
| Plant, machinery and equipment | 23 | - | €14,648 | +€14,648 | |
| Furniture and vehicles | 24 | €20,900 | €13,300 | -€7,600 | -36.4% |
| Current assets | 29/58 | €20,193 | €29,622 | +€9,429 | +46.7% |
| Stocks and contracts in progress | 3 | €3,118 | €4,282 | +€1,164 | +37.3% |
| Stocks | 30/36 | €3,118 | €4,282 | +€1,164 | +37.3% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €231 | €2,419 | +€2,188 | +948.6% |
| Trade receivables | 40 | €0 | €1,334 | +€1,334 | |
| Other amounts receivable | 41 | €231 | €1,085 | +€854 | +370.3% |
| Cash at bank and in hand | 54/58 | €16,517 | €22,179 | +€5,662 | +34.3% |
| Deferred charges and accrued income | 490/1 | €327 | €741 | +€414 | +126.5% |
| Total equity and liabilities | 10/49 | €41,093 | €71,129 | +€30,036 | +73.1% |
| Equity | 10/15 | €21,941 | €22,959 | +€1,018 | +4.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,941 | €17,959 | +€1,018 | +6.0% |
| Distributable reserves | 133 | €16,941 | €17,959 | +€1,018 | +6.0% |
| Amounts payable | 17/49 | €19,151 | €48,170 | +€29,018 | +151.5% |
| Amounts payable after more than one year | 17 | - | €19,760 | +€19,760 | |
| Financial debts | 170/4 | - | €19,760 | +€19,760 | |
| Amounts payable within one year | 42/48 | €19,151 | €28,310 | +€9,159 | +47.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,900 | +€4,900 | |
| Trade debts | 44 | €470 | €4,156 | +€3,686 | +783.4% |
| Suppliers | 440/4 | €470 | €4,156 | +€3,686 | +783.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,454 | €4,331 | -€123 | -2.8% |
| Taxes | 450/3 | €4,454 | €2,751 | -€1,703 | -38.2% |
| Remuneration and social security | 454/9 | €0 | €1,580 | +€1,580 | |
| Other amounts payable | 47/48 | €14,227 | €14,923 | +€696 | +4.9% |
| Accrued charges and deferred income | 492/3 | - | €100 | +€100 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,600 | €9,827 | +€2,227 | +29.3% |
| Other operating charges | 640/8 | €895 | €783 | -€112 | -12.5% |
| Gross operating margin | 9900 | €27,419 | €14,828 | -€12,591 | -45.9% |
| Operating profit (loss) | 9901 | €18,924 | €4,218 | -€14,705 | -77.7% |
| Financial income | 75/76B | €1,926 | €82 | -€1,844 | -95.7% |
| Recurring financial income | 75 | €1,926 | €82 | -€1,844 | -95.7% |
| Financial charges | 65/66B | €99 | €1,867 | +€1,769 | +1790.3% |
| Recurring financial charges | 65 | €99 | €1,867 | +€1,769 | +1790.3% |
| Profit (loss) for the period before taxes | 9903 | €20,751 | €2,433 | -€18,317 | -88.3% |
| Income taxes | 67/77 | €6,269 | €1,415 | -€4,854 | -77.4% |
| Profit (loss) for the period | 9904 | €14,481 | €1,018 | -€13,463 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,481 | €1,018 | -€13,463 | -93.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.