CD CONSULT: 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 CONSULT
Largest movements
- Cash +€5,077
up €5,077 (+171.7%), from €2,957 to €8,034
mainly Net result for the year (+€11,046) and Trade debts (+€5,003)
- Tangible fixed assets +€3,011
up €3,011 (+100.8%), from €2,986 to €5,998
of which Plant, machinery and equipment: +€1,822
- Receivables within one year +€2,754
up €2,754 (+17.7%), from €15,586 to €18,340
of which Trade receivables: +€6,970
- Deferred charges and accrued income +€404
up €404 (+38.1%), from €1,061 to €1,464
- Profit (loss) carried forward +€11,046
up €11,046 (+24.9%), from -€44,281 to -€33,235
- Trade debts +€5,003
up €5,003 (+202.5%), from €2,470 to €7,473
- Provisions -€4,609
down €4,609 (-12.0%), from €38,296 to €33,687
- Tax, wage and social debts -€577
down €577 (-24.6%), from €2,345 to €1,768
of which Taxes: -€593
- Short-term financial debts +€384
new in 2025: €384
- Gross operating margin +€16,760
up €16,760, from -€4,053 to €12,707
- Taxes +€4,208
up €4,208 (+715.1%), from €588 to €4,796
- Other operating charges +€640
up €640 (+81.6%), from €784 to €1,424
- Financial income -€223
down €223 (-24.8%), from €901 to €678
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 | €22,590 | €33,836 | +€11,246 | +49.8% |
| Fixed assets | 21/28 | €2,986 | €5,998 | +€3,011 | +100.8% |
| Tangible fixed assets | 22/27 | €2,986 | €5,998 | +€3,011 | +100.8% |
| Plant, machinery and equipment | 23 | - | €1,822 | +€1,822 | |
| Furniture and vehicles | 24 | €456 | €1,645 | +€1,189 | +260.4% |
| Other tangible fixed assets | 26 | €2,530 | €2,530 | = | 0.0% |
| Current assets | 29/58 | €19,604 | €27,839 | +€8,235 | +42.0% |
| Amounts receivable within one year | 40/41 | €15,586 | €18,340 | +€2,754 | +17.7% |
| Trade receivables | 40 | €5,553 | €12,523 | +€6,970 | +125.5% |
| Other amounts receivable | 41 | €10,033 | €5,817 | -€4,216 | -42.0% |
| Cash at bank and in hand | 54/58 | €2,957 | €8,034 | +€5,077 | +171.7% |
| Deferred charges and accrued income | 490/1 | €1,061 | €1,464 | +€404 | +38.1% |
| Total equity and liabilities | 10/49 | €22,590 | €33,836 | +€11,246 | +49.8% |
| Equity | 10/15 | -€20,521 | -€9,475 | +€11,046 | +53.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,360 | €11,360 | = | 0.0% |
| Distributable reserves | 133 | €11,360 | €11,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,281 | -€33,235 | +€11,046 | +24.9% |
| Provisions and deferred taxes | 16 | €38,296 | €33,687 | -€4,609 | -12.0% |
| Provisions for liabilities and charges | 160/5 | €38,296 | €33,687 | -€4,609 | -12.0% |
| Pensions and similar obligations | 160 | €38,296 | €33,687 | -€4,609 | -12.0% |
| Amounts payable | 17/49 | €4,815 | €9,625 | +€4,810 | +99.9% |
| Amounts payable within one year | 42/48 | €4,815 | €9,625 | +€4,810 | +99.9% |
| Financial debts | 43 | - | €384 | +€384 | |
| Credit institutions | 430/8 | - | €384 | +€384 | |
| Trade debts | 44 | €2,470 | €7,473 | +€5,003 | +202.5% |
| Suppliers | 440/4 | €2,470 | €7,473 | +€5,003 | +202.5% |
| Taxes, remuneration and social security | 45 | €2,345 | €1,768 | -€577 | -24.6% |
| Taxes | 450/3 | €1,244 | €652 | -€593 | -47.6% |
| Remuneration and social security | 454/9 | €1,101 | €1,116 | +€15 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €249 | €291 | +€41 | +16.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€4,609 | -€4,609 | = | 0.0% |
| Other operating charges | 640/8 | €784 | €1,424 | +€640 | +81.6% |
| Gross operating margin | 9900 | -€4,053 | €12,707 | +€16,760 | |
| Operating profit (loss) | 9901 | -€477 | €15,602 | +€16,079 | |
| Financial income | 75/76B | €901 | €678 | -€223 | -24.8% |
| Recurring financial income | 75 | €901 | €678 | -€223 | -24.8% |
| Financial charges | 65/66B | €389 | €438 | +€49 | +12.6% |
| Recurring financial charges | 65 | €389 | €438 | +€49 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €35 | €15,842 | +€15,806 | +44777.6% |
| Income taxes | 67/77 | €588 | €4,796 | +€4,208 | +715.1% |
| Profit (loss) for the period | 9904 | -€553 | €11,046 | +€11,599 | |
| Profit (loss) for the period to be appropriated | 9905 | -€553 | €11,046 | +€11,599 |
Source: filed annual accounts (NBB), fiscal 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 October 2026 via checked.be.