CD Automotive: 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.
CD Automotive
Largest movements
- Cash -€146,489
down €146,489 (-42.0%), from €348,477 to €201,988
mainly Contributions, distributions and other (-€146,087) and Investment in fixed assets (net) (-€130,157)
- Tangible fixed assets +€114,952
up €114,952 (+258%), from €44,523 to €159,475
of which Furniture and vehicles: +€107,282
- Stocks and contracts +€80,090
up €80,090 (+81.2%), from €98,630 to €178,720
- Receivables within one year +€11,094
up €11,094 (+28.1%), from €39,481 to €50,575
of which Trade receivables: +€9,909
- Other debts +€158,224
up €158,224 (+101%), from €156,916 to €315,140
- Reserves -€107,349
down €107,349 (-30.2%), from €355,856 to €248,508
- Trade debts +€11,717
up €11,717 (+373%), from €3,142 to €14,859
- Gross operating margin -€21,950
down €21,950 (-20.4%), from €107,693 to €85,743
- Depreciation +€10,683
up €10,683 (+236%), from €4,522 to €15,205
- Taxes -€8,396
down €8,396 (-33.4%), from €25,142 to €16,746
- Other operating charges +€1,096
up €1,096 (+42.2%), from €2,599 to €3,695
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 | €531,111 | €590,758 | +€59,647 | +11.2% |
| Fixed assets | 21/28 | €44,523 | €159,475 | +€114,952 | +258% |
| Tangible fixed assets | 22/27 | €44,523 | €159,475 | +€114,952 | +258% |
| Land and buildings | 22 | €2,478 | €2,229 | -€249 | -10.0% |
| Plant, machinery and equipment | 23 | €41,005 | €48,923 | +€7,919 | +19.3% |
| Furniture and vehicles | 24 | €1,041 | €108,323 | +€107,282 | +10,308% |
| Current assets | 29/58 | €486,588 | €431,283 | -€55,305 | -11.4% |
| Stocks and contracts in progress | 3 | €98,630 | €178,720 | +€80,090 | +81.2% |
| Stocks | 30/36 | €98,630 | €178,720 | +€80,090 | +81.2% |
| Amounts receivable within one year | 40/41 | €39,481 | €50,575 | +€11,094 | +28.1% |
| Trade receivables | 40 | €4,785 | €14,694 | +€9,909 | +207% |
| Other amounts receivable | 41 | €34,696 | €35,881 | +€1,185 | +3.4% |
| Cash at bank and in hand | 54/58 | €348,477 | €201,988 | -€146,489 | -42.0% |
| Total equity and liabilities | 10/49 | €531,111 | €590,758 | +€59,647 | +11.2% |
| Equity | 10/15 | €360,856 | €253,508 | -€107,349 | -29.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €355,856 | €248,508 | -€107,349 | -30.2% |
| Distributable reserves | 133 | €355,856 | €248,508 | -€107,349 | -30.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €170,255 | €337,251 | +€166,996 | +98.1% |
| Amounts payable within one year | 42/48 | €169,928 | €337,251 | +€167,323 | +98.5% |
| Trade debts | 44 | €3,142 | €14,859 | +€11,717 | +373% |
| Suppliers | 440/4 | €3,142 | €14,859 | +€11,717 | +373% |
| Taxes, remuneration and social security | 45 | €9,870 | €7,252 | -€2,618 | -26.5% |
| Taxes | 450/3 | €9,870 | €7,252 | -€2,618 | -26.5% |
| Other amounts payable | 47/48 | €156,916 | €315,140 | +€158,224 | +101% |
| Accrued charges and deferred income | 492/3 | €327 | €0 | -€327 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,522 | €15,205 | +€10,683 | +236% |
| Other operating charges | 640/8 | €2,599 | €3,695 | +€1,096 | +42.2% |
| Gross operating margin | 9900 | €107,693 | €85,743 | -€21,950 | -20.4% |
| Operating profit (loss) | 9901 | €100,572 | €66,844 | -€33,729 | -33.5% |
| Financial income | 75/76B | €26 | €1 | -€25 | -96.6% |
| Recurring financial income | 75 | €26 | €1 | -€25 | -96.6% |
| Non-recurring financial income | 76B | €26 | €1 | -€25 | -96.6% |
| Financial charges | 65/66B | €11,774 | €11,361 | -€413 | -3.5% |
| Recurring financial charges | 65 | €11,770 | €11,361 | -€409 | -3.5% |
| Non-recurring financial charges | 66B | €4 | €0 | -€4 | -100% |
| Profit (loss) for the period before taxes | 9903 | €88,825 | €55,484 | -€33,341 | -37.5% |
| Income taxes | 67/77 | €25,142 | €16,746 | -€8,396 | -33.4% |
| Profit (loss) for the period | 9904 | €63,683 | €38,738 | -€24,945 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,683 | €38,738 | -€24,945 | -39.2% |
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.