C.D.T.: 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.T.
Largest movements
- Receivables within one year -€28,226
down €28,226 (-93.4%), from €30,208 to €1,982
of which Trade receivables: -€29,397
- Tangible fixed assets -€5,955
down €5,955 (-22.9%), from €26,011 to €20,056
of which Furniture and vehicles: -€4,442
- Stocks and contracts -€4,978
down €4,978 (-10.6%), from €46,927 to €41,949
- Cash -€3,785
down €3,785 (-50.6%), from €7,483 to €3,698
mainly Net result for the year (-€13,529) and Trade debts (-€11,659)
- Deferred charges and accrued income +€2,382
new in 2025: €2,382
- Profit (loss) carried forward -€13,529
down €13,529 (-273%), from -€4,954 to -€18,483
- Trade debts -€11,659
down €11,659 (-69.2%), from €16,840 to €5,181
- Advances received -€6,000
down €6,000 (-90.2%), from €6,650 to €650
- Other debts -€5,401
down €5,401 (-34.1%), from €15,852 to €10,451
- Debts after one year -€4,509
down €4,509 (-6.9%), from €65,058 to €60,549
- Purchases and services -€21,300
down €21,300 (-28.6%), from €74,570 to €53,270
- Gross operating margin -€15,269
down €15,269, from €9,162 to -€6,107
- Depreciation +€1,719
up €1,719 (+40.6%), from €4,236 to €5,955
- Other operating charges -€102
down €102 (-12.4%), from €824 to €722
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 | €110,629 | €70,066 | -€40,563 | -36.7% |
| Fixed assets | 21/28 | €26,011 | €20,056 | -€5,955 | -22.9% |
| Tangible fixed assets | 22/27 | €26,011 | €20,056 | -€5,955 | -22.9% |
| Plant, machinery and equipment | 23 | €12,478 | €10,965 | -€1,513 | -12.1% |
| Furniture and vehicles | 24 | €13,533 | €9,091 | -€4,442 | -32.8% |
| Current assets | 29/58 | €84,618 | €50,010 | -€34,607 | -40.9% |
| Stocks and contracts in progress | 3 | €46,927 | €41,949 | -€4,978 | -10.6% |
| Stocks | 30/36 | €46,927 | €41,949 | -€4,978 | -10.6% |
| Amounts receivable within one year | 40/41 | €30,208 | €1,982 | -€28,226 | -93.4% |
| Trade receivables | 40 | €30,208 | €811 | -€29,397 | -97.3% |
| Other amounts receivable | 41 | - | €1,171 | +€1,171 | |
| Cash at bank and in hand | 54/58 | €7,483 | €3,698 | -€3,785 | -50.6% |
| Deferred charges and accrued income | 490/1 | - | €2,382 | +€2,382 | |
| Total equity and liabilities | 10/49 | €110,629 | €70,066 | -€40,563 | -36.7% |
| Equity | 10/15 | €46 | -€13,483 | -€13,529 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,954 | -€18,483 | -€13,529 | -273% |
| Amounts payable | 17/49 | €110,582 | €83,549 | -€27,033 | -24.4% |
| Amounts payable after more than one year | 17 | €65,058 | €60,549 | -€4,509 | -6.9% |
| Financial debts | 170/4 | €65,058 | €60,549 | -€4,509 | -6.9% |
| Amounts payable within one year | 42/48 | €45,524 | €23,000 | -€22,524 | -49.5% |
| Current portion of amounts payable after more than one year | 42 | €4,292 | €4,509 | +€217 | +5.1% |
| Trade debts | 44 | €16,840 | €5,181 | -€11,659 | -69.2% |
| Suppliers | 440/4 | €16,840 | €5,181 | -€11,659 | -69.2% |
| Advances received on contracts in progress | 46 | €6,650 | €650 | -€6,000 | -90.2% |
| Taxes, remuneration and social security | 45 | €1,890 | €2,210 | +€319 | +16.9% |
| Taxes | 450/3 | €1,890 | €2,210 | +€319 | +16.9% |
| Other amounts payable | 47/48 | €15,852 | €10,451 | -€5,401 | -34.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €74,570 | €53,270 | -€21,300 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,236 | €5,955 | +€1,719 | +40.6% |
| Other operating charges | 640/8 | €824 | €722 | -€102 | -12.4% |
| Gross operating margin | 9900 | €9,162 | -€6,107 | -€15,269 | |
| Operating profit (loss) | 9901 | €4,102 | -€12,784 | -€16,887 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €783 | €745 | -€37 | -4.8% |
| Recurring financial charges | 65 | €783 | €745 | -€37 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €3,320 | -€13,529 | -€16,849 | |
| Profit (loss) for the period | 9904 | €3,320 | -€13,529 | -€16,849 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,320 | -€13,529 | -€16,849 |
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.