CD-BIS: 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-BIS
Largest movements
- Receivables within one year +€9,495
up €9,495 (+16.3%), from €58,333 to €67,829
of which Other amounts receivable: +€14,525
- Cash +€5,816
up €5,816 (+256%), from €2,272 to €8,088
mainly Net result for the year (+€20,670) and Depreciation (+€3,250)
- Profit (loss) carried forward +€20,670
up €20,670 (+12.3%), from -€167,994 to -€147,324
- Tax, wage and social debts -€6,219
down €6,219 (-51.8%), from €12,000 to €5,781
- Gross operating margin -€25,936
down €25,936 (-39.6%), from €65,503 to €39,566
- Taxes -€8,765
down €8,765 (-42.4%), from €20,667 to €11,902
- Financial charges +€1,522
up €1,522 (+50.6%), from €3,010 to €4,532
- Depreciation +€1,298
up €1,298 (+66.5%), from €1,952 to €3,250
- Financial income +€1,282
up €1,282 (+67.2%), from €1,909 to €3,191
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 | €243,336 | €259,724 | +€16,388 | +6.7% |
| Fixed assets | 21/28 | €182,731 | €181,730 | -€1,002 | -0.5% |
| Tangible fixed assets | 22/27 | €7,731 | €6,730 | -€1,002 | -13.0% |
| Plant, machinery and equipment | 23 | - | €1,887 | +€1,887 | |
| Furniture and vehicles | 24 | €7,731 | €4,843 | -€2,889 | -37.4% |
| Financial fixed assets | 28 | €175,000 | €175,000 | = | 0.0% |
| Current assets | 29/58 | €60,605 | €77,994 | +€17,389 | +28.7% |
| Amounts receivable within one year | 40/41 | €58,333 | €67,829 | +€9,495 | +16.3% |
| Trade receivables | 40 | €17,169 | €12,139 | -€5,030 | -29.3% |
| Other amounts receivable | 41 | €41,164 | €55,690 | +€14,525 | +35.3% |
| Cash at bank and in hand | 54/58 | €2,272 | €8,088 | +€5,816 | +256% |
| Deferred charges and accrued income | 490/1 | - | €2,077 | +€2,077 | |
| Total equity and liabilities | 10/49 | €243,336 | €259,724 | +€16,388 | +6.7% |
| Equity | 10/15 | €95,106 | €115,776 | +€20,670 | +21.7% |
| Contributions | 10/11 | €260,600 | €260,600 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,994 | -€147,324 | +€20,670 | +12.3% |
| Provisions and deferred taxes | 16 | €101,760 | €101,760 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €101,760 | €101,760 | = | 0.0% |
| Pensions and similar obligations | 160 | €101,760 | €101,760 | = | 0.0% |
| Amounts payable | 17/49 | €46,471 | €42,188 | -€4,282 | -9.2% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,791 | €18,878 | -€4,912 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €9,731 | €9,237 | -€494 | -5.1% |
| Credit institutions | 430/8 | €9,731 | €9,237 | -€494 | -5.1% |
| Trade debts | 44 | €2,059 | €3,860 | +€1,800 | +87.4% |
| Suppliers | 440/4 | €2,059 | €3,860 | +€1,800 | +87.4% |
| Taxes, remuneration and social security | 45 | €12,000 | €5,781 | -€6,219 | -51.8% |
| Taxes | 450/3 | €12,000 | €5,781 | -€6,219 | -51.8% |
| Accrued charges and deferred income | 492/3 | €2,680 | €3,310 | +€630 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,952 | €3,250 | +€1,298 | +66.5% |
| Other operating charges | 640/8 | €1,474 | €1,493 | +€18 | +1.3% |
| Non-recurring operating charges | 66A | - | €912 | +€912 | |
| Gross operating margin | 9900 | €65,503 | €39,566 | -€25,936 | -39.6% |
| Operating profit (loss) | 9901 | €62,077 | €33,912 | -€28,165 | -45.4% |
| Financial income | 75/76B | €1,909 | €3,191 | +€1,282 | +67.2% |
| Recurring financial income | 75 | €1,909 | €3,191 | +€1,282 | +67.2% |
| Financial charges | 65/66B | €3,010 | €4,532 | +€1,522 | +50.6% |
| Recurring financial charges | 65 | €3,010 | €4,532 | +€1,522 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | €60,976 | €32,572 | -€28,404 | -46.6% |
| Income taxes | 67/77 | €20,667 | €11,902 | -€8,765 | -42.4% |
| Profit (loss) for the period | 9904 | €40,309 | €20,670 | -€19,639 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,309 | €20,670 | -€19,639 | -48.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.