CD COMPANY: 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 COMPANY
Largest movements
- Tangible fixed assets -€5,908
down €5,908 (-34.8%), from €16,999 to €11,091
of which Other tangible fixed assets: -€7,563
- Receivables within one year +€5,458
up €5,458 (+46.1%), from €11,850 to €17,308
of which Other amounts receivable: +€5,454
- Trade debts +€4,854
up €4,854 (+28.4%), from €17,071 to €21,925
- Tax, wage and social debts -€3,454
down €3,454 (-25.1%), from €13,782 to €10,328
of which Remuneration and social security: -€2,589
- Staff costs -€13,450
down €13,450 (-28.3%), from €47,521 to €34,071
- Taxes +€10,084
up €10,084 (+91.2%), from €11,056 to €21,140
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 | €148,431 | €148,878 | +€448 | +0.3% |
| Fixed assets | 21/28 | €16,999 | €11,091 | -€5,908 | -34.8% |
| Tangible fixed assets | 22/27 | €16,999 | €11,091 | -€5,908 | -34.8% |
| Plant, machinery and equipment | 23 | €551 | €250 | -€300 | -54.5% |
| Furniture and vehicles | 24 | €3,290 | €5,245 | +€1,955 | +59.4% |
| Other tangible fixed assets | 26 | €13,158 | €5,595 | -€7,563 | -57.5% |
| Current assets | 29/58 | €131,432 | €137,787 | +€6,355 | +4.8% |
| Stocks and contracts in progress | 3 | €1,141 | €1,318 | +€177 | +15.5% |
| Stocks | 30/36 | €1,141 | €1,318 | +€177 | +15.5% |
| Amounts receivable within one year | 40/41 | €11,850 | €17,308 | +€5,458 | +46.1% |
| Trade receivables | 40 | - | €4 | +€4 | |
| Other amounts receivable | 41 | €11,850 | €17,304 | +€5,454 | +46.0% |
| Cash at bank and in hand | 54/58 | €117,080 | €117,773 | +€693 | +0.6% |
| Deferred charges and accrued income | 490/1 | €1,361 | €1,389 | +€27 | +2.0% |
| Total equity and liabilities | 10/49 | €148,431 | €148,878 | +€448 | +0.3% |
| Equity | 10/15 | €81,182 | €81,202 | +€20 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,000 | €61,000 | = | 0.0% |
| Distributable reserves | 133 | €61,000 | €61,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,464 | €1,484 | +€20 | +1.4% |
| Investment grants | 15 | €118 | €118 | = | 0.0% |
| Provisions and deferred taxes | 16 | €24 | €24 | = | 0.0% |
| Deferred taxes | 168 | €24 | €24 | = | 0.0% |
| Amounts payable | 17/49 | €67,225 | €67,653 | +€428 | +0.6% |
| Amounts payable within one year | 42/48 | €67,225 | €67,653 | +€428 | +0.6% |
| Trade debts | 44 | €17,071 | €21,925 | +€4,854 | +28.4% |
| Suppliers | 440/4 | €17,071 | €21,925 | +€4,854 | +28.4% |
| Taxes, remuneration and social security | 45 | €13,782 | €10,328 | -€3,454 | -25.1% |
| Taxes | 450/3 | €5,023 | €4,158 | -€865 | -17.2% |
| Remuneration and social security | 454/9 | €8,758 | €6,169 | -€2,589 | -29.6% |
| Other amounts payable | 47/48 | €36,372 | €35,400 | -€972 | -2.7% |
| Remuneration, social security and pensions | 62 | €47,521 | €34,071 | -€13,450 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,726 | €9,508 | +€782 | +9.0% |
| Other operating charges | 640/8 | €1,195 | €1,174 | -€20 | -1.7% |
| Gross operating margin | 9900 | €101,905 | €101,723 | -€182 | -0.2% |
| Operating profit (loss) | 9901 | €44,464 | €56,970 | +€12,506 | +28.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €239 | €410 | +€170 | +71.2% |
| Recurring financial charges | 65 | €239 | €410 | +€170 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | €44,225 | €56,560 | +€12,335 | +27.9% |
| Income taxes | 67/77 | €11,056 | €21,140 | +€10,084 | +91.2% |
| Profit (loss) for the period | 9904 | €33,169 | €35,420 | +€2,251 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,169 | €35,420 | +€2,251 | +6.8% |
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 25 October 2026 via checked.be.