CADRAWING SYSTEMS: 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.
CADRAWING SYSTEMS
Largest movements
- Current investments -€29,666
down €29,666 (-57.7%), from €51,382 to €21,716
- Receivables within one year +€21,140
up €21,140 (+69.5%), from €30,432 to €51,572
of which Other amounts receivable: +€21,129
- Tangible fixed assets -€14,328
down €14,328 (-24.8%), from €57,662 to €43,334
of which Furniture and vehicles: -€16,760
- Debts after one year -€14,018
down €14,018 (-52.0%), from €26,958 to €12,940
- Tax, wage and social debts -€5,403
down €5,403 (-51.1%), from €10,565 to €5,162
- Other debts -€4,460
down €4,460 (-30.8%), from €14,460 to €10,000
- Trade debts +€1,766
up €1,766 (+112%), from €1,575 to €3,341
- Gross operating margin -€12,980
down €12,980 (-24.0%), from €54,067 to €41,087
- Financial charges -€4,229
down €4,229 (-85.4%), from €4,950 to €721
- Taxes -€1,385
down €1,385 (-76.9%), from €1,800 to €415
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,476 | €116,622 | -€22,854 | -16.4% |
| Fixed assets | 21/28 | €57,662 | €43,334 | -€14,328 | -24.8% |
| Tangible fixed assets | 22/27 | €57,662 | €43,334 | -€14,328 | -24.8% |
| Plant, machinery and equipment | 23 | €7,617 | €10,049 | +€2,432 | +31.9% |
| Furniture and vehicles | 24 | €50,045 | €33,285 | -€16,760 | -33.5% |
| Current assets | 29/58 | €81,814 | €73,288 | -€8,526 | -10.4% |
| Amounts receivable within one year | 40/41 | €30,432 | €51,572 | +€21,140 | +69.5% |
| Trade receivables | 40 | €11,058 | €11,069 | +€11 | +0.1% |
| Other amounts receivable | 41 | €19,374 | €40,503 | +€21,129 | +109% |
| Current investments | 50/53 | €51,382 | €21,716 | -€29,666 | -57.7% |
| Total equity and liabilities | 10/49 | €139,476 | €116,622 | -€22,854 | -16.4% |
| Equity | 10/15 | €85,918 | €85,179 | -€739 | -0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,853 | €47,853 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €43,493 | €43,493 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €31,865 | €31,126 | -€739 | -2.3% |
| Amounts payable | 17/49 | €53,558 | €31,443 | -€22,115 | -41.3% |
| Amounts payable after more than one year | 17 | €26,958 | €12,940 | -€14,018 | -52.0% |
| Financial debts | 170/4 | €26,958 | €12,940 | -€14,018 | -52.0% |
| Amounts payable within one year | 42/48 | €26,600 | €18,503 | -€8,097 | -30.4% |
| Trade debts | 44 | €1,575 | €3,341 | +€1,766 | +112% |
| Suppliers | 440/4 | €1,575 | €3,341 | +€1,766 | +112% |
| Taxes, remuneration and social security | 45 | €10,565 | €5,162 | -€5,403 | -51.1% |
| Taxes | 450/3 | €10,565 | €5,162 | -€5,403 | -51.1% |
| Other amounts payable | 47/48 | €14,460 | €10,000 | -€4,460 | -30.8% |
| Remuneration, social security and pensions | 62 | €20,313 | €20,368 | +€55 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,857 | €20,328 | -€529 | -2.5% |
| Gross operating margin | 9900 | €54,067 | €41,087 | -€12,980 | -24.0% |
| Operating profit (loss) | 9901 | €12,897 | €391 | -€12,506 | -97.0% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €4,950 | €721 | -€4,229 | -85.4% |
| Recurring financial charges | 65 | €4,950 | €721 | -€4,229 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | €7,947 | -€324 | -€8,271 | |
| Income taxes | 67/77 | €1,800 | €415 | -€1,385 | -76.9% |
| Profit (loss) for the period | 9904 | €6,147 | -€739 | -€6,886 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,147 | -€739 | -€6,886 |
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 14 October 2026 via checked.be.