Cad-Plus Pro: 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.
Cad-Plus Pro
Largest movements
- Receivables within one year +€85,756
up €85,756 (+269.4%), from €31,834 to €117,589
of which Trade receivables: +€80,942
- Cash -€33,935
down €33,935 (-78.3%), from €43,344 to €9,409
mainly Receivables within one year (-€85,756) and Tax, wage and social debts (-€16,677)
- Tangible fixed assets -€12,263
down €12,263 (-44.8%), from €27,374 to €15,112
of which Furniture and vehicles: -€11,824
- Deferred charges and accrued income -€5,839
down €5,839 (-98.9%), from €5,906 to €67
- Intangible fixed assets +€5,663
up €5,663 (+710.6%), from €797 to €6,460
- Other debts +€65,731
up €65,731 (+117691.5%), from €56 to €65,787
- Tax, wage and social debts -€16,677
down €16,677 (-48.9%), from €34,126 to €17,449
of which Taxes: -€21,332
- Profit (loss) carried forward +€16,329
up €16,329 (+39.3%), from €41,506 to €57,835
- Current portion of long-term debt -€12,442
no longer reported in 2024 (was €12,442)
- Debts after one year -€7,211
no longer reported in 2024 (was €7,211)
- Staff costs +€50,576
up €50,576 (+201.4%), from €25,108 to €75,684
- Gross operating margin +€37,153
up €37,153 (+44.7%), from €83,176 to €120,328
- Taxes -€3,066
down €3,066 (-23.1%), from €13,253 to €10,187
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,255 | €152,639 | +€43,384 | +39.7% |
| Fixed assets | 21/28 | €28,171 | €21,572 | -€6,599 | -23.4% |
| Intangible fixed assets | 21 | €797 | €6,460 | +€5,663 | +710.6% |
| Tangible fixed assets | 22/27 | €27,374 | €15,112 | -€12,263 | -44.8% |
| Plant, machinery and equipment | 23 | €5,261 | €2,747 | -€2,515 | -47.8% |
| Furniture and vehicles | 24 | €21,622 | €9,798 | -€11,824 | -54.7% |
| Other tangible fixed assets | 26 | €491 | €2,567 | +€2,076 | +423.3% |
| Current assets | 29/58 | €81,084 | €131,067 | +€49,983 | +61.6% |
| Amounts receivable within one year | 40/41 | €31,834 | €117,589 | +€85,756 | +269.4% |
| Trade receivables | 40 | €31,834 | €112,776 | +€80,942 | +254.3% |
| Other amounts receivable | 41 | - | €4,813 | +€4,813 | |
| Current investments | 50/53 | - | €4,001 | +€4,001 | |
| Cash at bank and in hand | 54/58 | €43,344 | €9,409 | -€33,935 | -78.3% |
| Deferred charges and accrued income | 490/1 | €5,906 | €67 | -€5,839 | -98.9% |
| Total equity and liabilities | 10/49 | €109,255 | €152,639 | +€43,384 | +39.7% |
| Equity | 10/15 | €43,506 | €59,835 | +€16,329 | +37.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,506 | €57,835 | +€16,329 | +39.3% |
| Amounts payable | 17/49 | €65,749 | €92,804 | +€27,055 | +41.1% |
| Amounts payable after more than one year | 17 | €7,211 | - | -€7,211 | |
| Financial debts | 170/4 | €7,211 | - | -€7,211 | |
| Amounts payable within one year | 42/48 | €58,538 | €92,804 | +€34,266 | +58.5% |
| Current portion of amounts payable after more than one year | 42 | €12,442 | - | -€12,442 | |
| Trade debts | 44 | €11,914 | €9,568 | -€2,345 | -19.7% |
| Suppliers | 440/4 | €11,914 | €9,568 | -€2,345 | -19.7% |
| Taxes, remuneration and social security | 45 | €34,126 | €17,449 | -€16,677 | -48.9% |
| Taxes | 450/3 | €29,318 | €7,986 | -€21,332 | -72.8% |
| Remuneration and social security | 454/9 | €4,809 | €9,463 | +€4,655 | +96.8% |
| Other amounts payable | 47/48 | €56 | €65,787 | +€65,731 | +117691.5% |
| Remuneration, social security and pensions | 62 | €25,108 | €75,684 | +€50,576 | +201.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,539 | €17,681 | +€1,142 | +6.9% |
| Other operating charges | 640/8 | €623 | €553 | -€70 | -11.2% |
| Gross operating margin | 9900 | €83,176 | €120,328 | +€37,153 | +44.7% |
| Operating profit (loss) | 9901 | €40,905 | €26,410 | -€14,495 | -35.4% |
| Financial income | 75/76B | €0 | €599 | +€599 | +5991500.0% |
| Recurring financial income | 75 | €0 | €599 | +€599 | +5991500.0% |
| Financial charges | 65/66B | €968 | €493 | -€474 | -49.0% |
| Recurring financial charges | 65 | €968 | €493 | -€474 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | €39,937 | €26,516 | -€13,421 | -33.6% |
| Income taxes | 67/77 | €13,253 | €10,187 | -€3,066 | -23.1% |
| Profit (loss) for the period | 9904 | €26,684 | €16,329 | -€10,355 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,684 | €16,329 | -€10,355 | -38.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.