CADI CONCEPT: 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.
CADI CONCEPT
Largest movements
- Cash -€22,110
down €22,110 (-88.8%), from €24,887 to €2,778
mainly Receivables within one year (-€19,349) and Other debts (-€5,561)
- Receivables within one year +€19,349
up €19,349 (+64.2%), from €30,146 to €49,495
of which Trade receivables: +€21,182
- Tangible fixed assets -€1,692
down €1,692 (-69.1%), from €2,448 to €756
- Other debts -€5,561
no longer reported in 2025 (was €5,561)
- Reserves +€3,000
up €3,000 (+42.9%), from €7,000 to €10,000
- Trade debts -€2,993
down €2,993 (-35.1%), from €8,521 to €5,528
- Tax, wage and social debts -€1,209
down €1,209 (-14.8%), from €8,156 to €6,948
- Profit (loss) carried forward +€1,137
up €1,137 (+4.7%), from €24,286 to €25,423
- Gross operating margin -€12,613
down €12,613 (-54.3%), from €23,216 to €10,603
- Taxes -€1,596
down €1,596 (-36.6%), from €4,356 to €2,761
- Depreciation -€1,315
down €1,315 (-43.7%), from €3,007 to €1,692
- Other operating charges +€488
up €488 (+38.6%), from €1,265 to €1,753
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 | €60,594 | €55,959 | -€4,635 | -7.6% |
| Fixed assets | 21/28 | €2,448 | €756 | -€1,692 | -69.1% |
| Tangible fixed assets | 22/27 | €2,448 | €756 | -€1,692 | -69.1% |
| Furniture and vehicles | 24 | €2,448 | €756 | -€1,692 | -69.1% |
| Current assets | 29/58 | €58,146 | €55,203 | -€2,942 | -5.1% |
| Amounts receivable within one year | 40/41 | €30,146 | €49,495 | +€19,349 | +64.2% |
| Trade receivables | 40 | €12,843 | €34,025 | +€21,182 | +164.9% |
| Other amounts receivable | 41 | €17,303 | €15,471 | -€1,832 | -10.6% |
| Cash at bank and in hand | 54/58 | €24,887 | €2,778 | -€22,110 | -88.8% |
| Deferred charges and accrued income | 490/1 | €3,112 | €2,930 | -€182 | -5.9% |
| Total equity and liabilities | 10/49 | €60,594 | €55,959 | -€4,635 | -7.6% |
| Equity | 10/15 | €36,286 | €40,423 | +€4,137 | +11.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €10,000 | +€3,000 | +42.9% |
| Distributable reserves | 133 | €7,000 | €10,000 | +€3,000 | +42.9% |
| Profit (loss) carried forward | 14 | €24,286 | €25,423 | +€1,137 | +4.7% |
| Amounts payable | 17/49 | €24,308 | €15,536 | -€8,772 | -36.1% |
| Amounts payable within one year | 42/48 | €22,238 | €12,476 | -€9,762 | -43.9% |
| Trade debts | 44 | €8,521 | €5,528 | -€2,993 | -35.1% |
| Suppliers | 440/4 | €8,521 | €5,528 | -€2,993 | -35.1% |
| Taxes, remuneration and social security | 45 | €8,156 | €6,948 | -€1,209 | -14.8% |
| Taxes | 450/3 | €8,156 | €6,948 | -€1,209 | -14.8% |
| Other amounts payable | 47/48 | €5,561 | - | -€5,561 | |
| Accrued charges and deferred income | 492/3 | €2,070 | €3,061 | +€991 | +47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,007 | €1,692 | -€1,315 | -43.7% |
| Other operating charges | 640/8 | €1,265 | €1,753 | +€488 | +38.6% |
| Gross operating margin | 9900 | €23,216 | €10,603 | -€12,613 | -54.3% |
| Operating profit (loss) | 9901 | €18,944 | €7,158 | -€11,786 | -62.2% |
| Financial income | 75/76B | €2 | €1 | -€1 | -46.2% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -46.2% |
| Financial charges | 65/66B | €363 | €261 | -€101 | -27.9% |
| Recurring financial charges | 65 | €363 | €261 | -€101 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €18,584 | €6,898 | -€11,686 | -62.9% |
| Income taxes | 67/77 | €4,356 | €2,761 | -€1,596 | -36.6% |
| Profit (loss) for the period | 9904 | €14,227 | €4,137 | -€10,090 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,227 | €4,137 | -€10,090 | -70.9% |
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 11 October 2026 via checked.be.