CAD CONSULTANCY CUSTOMISING SOLUTIONS: 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.
CAD CONSULTANCY CUSTOMISING SOLUTIONS
Largest movements
- Receivables within one year -€162,080
down €162,080 (-61.1%), from €265,295 to €103,216
of which Trade receivables: -€165,674
- Cash +€156,379
up €156,379 (+127%), from €123,251 to €279,630
mainly Receivables within one year (+€162,080) and Net result for the year (+€43,796)
- Deferred charges and accrued income +€22,454
up €22,454 (+478%), from €4,697 to €27,152
- Reserves +€43,790
up €43,790 (+3.7%), from €1.2m to €1.2m
of which Distributable reserves: +€43,790
- Trade debts -€35,627
down €35,627 (-67.4%), from €52,838 to €17,212
- Financial charges +€19,617
up €19,617, from -€13,929 to €5,688
- Staff costs +€14,112
up €14,112 (+6.3%), from €222,892 to €237,004
- Gross operating margin -€12,474
down €12,474 (-3.8%), from €328,120 to €315,646
- Depreciation +€6,201
up €6,201 (+40.8%), from €15,199 to €21,400
- Financial income +€3,950
up €3,950 (+29.7%), from €13,280 to €17,230
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 | €1,287,612 | €1,290,743 | +€3,131 | +0.2% |
| Fixed assets | 21/28 | €72,918 | €61,118 | -€11,800 | -16.2% |
| Tangible fixed assets | 22/27 | €72,918 | €61,118 | -€11,800 | -16.2% |
| Plant, machinery and equipment | 23 | €14,952 | €16,500 | +€1,549 | +10.4% |
| Furniture and vehicles | 24 | €57,966 | €44,618 | -€13,349 | -23.0% |
| Current assets | 29/58 | €1,214,694 | €1,229,625 | +€14,931 | +1.2% |
| Amounts receivable within one year | 40/41 | €265,295 | €103,216 | -€162,080 | -61.1% |
| Trade receivables | 40 | €254,176 | €88,502 | -€165,674 | -65.2% |
| Other amounts receivable | 41 | €11,119 | €14,714 | +€3,594 | +32.3% |
| Current investments | 50/53 | €821,451 | €819,628 | -€1,823 | -0.2% |
| Cash at bank and in hand | 54/58 | €123,251 | €279,630 | +€156,379 | +127% |
| Deferred charges and accrued income | 490/1 | €4,697 | €27,152 | +€22,454 | +478% |
| Total equity and liabilities | 10/49 | €1,287,612 | €1,290,743 | +€3,131 | +0.2% |
| Equity | 10/15 | €1,191,571 | €1,235,368 | +€43,796 | +3.7% |
| Contributions | 10/11 | €8,680 | €8,680 | = | 0.0% |
| Reserves | 13 | €1,182,836 | €1,226,626 | +€43,790 | +3.7% |
| Tax-exempt reserves | 132 | €52,376 | €52,376 | = | 0.0% |
| Distributable reserves | 133 | €1,130,460 | €1,174,250 | +€43,790 | +3.9% |
| Profit (loss) carried forward | 14 | €55 | €61 | +€6 | +11.3% |
| Amounts payable | 17/49 | €96,041 | €55,375 | -€40,666 | -42.3% |
| Amounts payable within one year | 42/48 | €90,641 | €46,292 | -€44,349 | -48.9% |
| Trade debts | 44 | €52,838 | €17,212 | -€35,627 | -67.4% |
| Suppliers | 440/4 | €52,838 | €17,212 | -€35,627 | -67.4% |
| Taxes, remuneration and social security | 45 | €22,668 | €26,319 | +€3,651 | +16.1% |
| Taxes | 450/3 | €2,459 | €4,388 | +€1,930 | +78.5% |
| Remuneration and social security | 454/9 | €20,209 | €21,930 | +€1,721 | +8.5% |
| Other amounts payable | 47/48 | €15,134 | €2,762 | -€12,372 | -81.8% |
| Accrued charges and deferred income | 492/3 | €5,400 | €9,083 | +€3,683 | +68.2% |
| Remuneration, social security and pensions | 62 | €222,892 | €237,004 | +€14,112 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,199 | €21,400 | +€6,201 | +40.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,697 | €0 | +€2,697 | |
| Other operating charges | 640/8 | €4,550 | €1,900 | -€2,650 | -58.2% |
| Gross operating margin | 9900 | €328,120 | €315,646 | -€12,474 | -3.8% |
| Operating profit (loss) | 9901 | €88,176 | €55,343 | -€32,834 | -37.2% |
| Financial income | 75/76B | €13,280 | €17,230 | +€3,950 | +29.7% |
| Recurring financial income | 75 | €13,280 | €17,230 | +€3,950 | +29.7% |
| Financial charges | 65/66B | -€13,929 | €5,688 | +€19,617 | |
| Recurring financial charges | 65 | -€13,929 | €5,688 | +€19,617 | |
| Profit (loss) for the period before taxes | 9903 | €115,385 | €66,885 | -€48,500 | -42.0% |
| Income taxes | 67/77 | €25,600 | €23,088 | -€2,512 | -9.8% |
| Profit (loss) for the period | 9904 | €89,785 | €43,796 | -€45,988 | -51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €89,785 | €43,796 | -€45,988 | -51.2% |
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 27 October 2026 via checked.be.