CD COMPTA: what changed
Two fiscal 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 COMPTA
Largest movements
- Tangible fixed assets -€13,330
down €13,330 (-41.7%), from €31,963 to €18,633
- Receivables within one year +€5,198
up €5,198 (+48.6%), from €10,702 to €15,900
of which Trade receivables: +€3,237
- Cash +€1,444
up €1,444 (+625.4%), from €231 to €1,674
mainly Depreciation (+€13,330) and Net result for the year (+€7,287)
- Debts after one year -€9,746
down €9,746 (-43.3%), from €22,508 to €12,762
- Profit (loss) carried forward +€4,787
up €4,787 (+474.2%), from €1,009 to €5,796
- Tax, wage and social debts -€3,452
down €3,452 (-60.6%), from €5,698 to €2,246
of which Taxes: -€2,131
- Other debts +€2,113
up €2,113 (+545.2%), from €387 to €2,500
- Turnover -€77,387
no longer reported in 2025 (was €77,387)
- Purchases and services -€62,517
no longer reported in 2025 (was €62,517)
- Gross operating margin +€7,812
up €7,812 (+38.3%), from €20,371 to €28,183
- Taxes +€1,128
up €1,128 (+28.4%), from €3,971 to €5,099
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 | €43,556 | €37,035 | -€6,521 | -15.0% |
| Fixed assets | 21/28 | €31,963 | €18,633 | -€13,330 | -41.7% |
| Tangible fixed assets | 22/27 | €31,963 | €18,633 | -€13,330 | -41.7% |
| Furniture and vehicles | 24 | €31,963 | €18,633 | -€13,330 | -41.7% |
| Current assets | 29/58 | €11,593 | €18,401 | +€6,808 | +58.7% |
| Amounts receivable within one year | 40/41 | €10,702 | €15,900 | +€5,198 | +48.6% |
| Trade receivables | 40 | €10,320 | €13,557 | +€3,237 | +31.4% |
| Other amounts receivable | 41 | €382 | €2,343 | +€1,961 | +512.8% |
| Cash at bank and in hand | 54/58 | €231 | €1,674 | +€1,444 | +625.4% |
| Deferred charges and accrued income | 490/1 | €660 | €827 | +€167 | +25.3% |
| Total equity and liabilities | 10/49 | €43,556 | €37,035 | -€6,521 | -15.0% |
| Equity | 10/15 | €2,509 | €7,296 | +€4,787 | +190.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,009 | €5,796 | +€4,787 | +474.2% |
| Amounts payable | 17/49 | €41,046 | €29,738 | -€11,308 | -27.6% |
| Amounts payable after more than one year | 17 | €22,508 | €12,762 | -€9,746 | -43.3% |
| Financial debts | 170/4 | €22,508 | €12,762 | -€9,746 | -43.3% |
| Amounts payable within one year | 42/48 | €18,325 | €16,977 | -€1,349 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €9,346 | €9,746 | +€400 | +4.3% |
| Trade debts | 44 | €2,893 | €2,484 | -€410 | -14.2% |
| Suppliers | 440/4 | €2,893 | €2,484 | -€410 | -14.2% |
| Taxes, remuneration and social security | 45 | €5,698 | €2,246 | -€3,452 | -60.6% |
| Taxes | 450/3 | €4,377 | €2,246 | -€2,131 | -48.7% |
| Remuneration and social security | 454/9 | €1,321 | €0 | -€1,321 | -100.0% |
| Other amounts payable | 47/48 | €387 | €2,500 | +€2,113 | +545.2% |
| Accrued charges and deferred income | 492/3 | €213 | €0 | -€213 | -100.0% |
| Turnover | 70 | €77,387 | - | -€77,387 | |
| Goods, raw materials, services and sundry goods | 60/61 | €62,517 | - | -€62,517 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,330 | €13,330 | = | 0.0% |
| Other operating charges | 640/8 | €913 | €884 | -€29 | -3.2% |
| Non-recurring operating charges | 66A | €126 | €160 | +€34 | +26.7% |
| Gross operating margin | 9900 | €20,371 | €28,183 | +€7,812 | +38.3% |
| Operating profit (loss) | 9901 | €6,002 | €13,809 | +€7,807 | +130.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,895 | €1,423 | -€472 | -24.9% |
| Recurring financial charges | 65 | €1,895 | €1,423 | -€472 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €4,106 | €12,386 | +€8,279 | +201.6% |
| Income taxes | 67/77 | €3,971 | €5,099 | +€1,128 | +28.4% |
| Profit (loss) for the period | 9904 | €136 | €7,287 | +€7,151 | +5265.6% |
| Profit (loss) for the period to be appropriated | 9905 | €136 | €7,287 | +€7,151 | +5265.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.