CD DESIGN EQUIPMENT: 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 DESIGN EQUIPMENT
Largest movements
- Tangible fixed assets -€23,129
down €23,129 (-29.9%), from €77,275 to €54,146
of which Furniture and vehicles: -€15,543
- Cash +€17,200
up €17,200 (+87.5%), from €19,660 to €36,860
mainly Depreciation (+€23,129) and Receivables within one year (+€10,911)
- Receivables within one year -€10,911
down €10,911 (-81.5%), from €13,382 to €2,470
of which Trade receivables: -€9,140
- Debts after one year -€12,881
down €12,881 (-26.3%), from €48,989 to €36,108
- Profit (loss) carried forward -€11,139
down €11,139 (-49.2%), from -€22,639 to -€33,778
- Trade debts +€8,694
up €8,694 (+8,204%), from €106 to €8,800
- Current portion of long-term debt -€2,555
down €2,555 (-16.6%), from €15,437 to €12,881
- Other debts +€2,214
up €2,214 (+4.6%), from €48,568 to €50,783
- Gross operating margin -€11,973
down €11,973 (-43.5%), from €27,537 to €15,564
- Depreciation +€1,414
up €1,414 (+6.5%), from €21,715 to €23,129
- Financial charges -€566
down €566 (-26.7%), from €2,119 to €1,553
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 | €113,860 | €97,083 | -€16,778 | -14.7% |
| Fixed assets | 21/28 | €77,525 | €54,396 | -€23,129 | -29.8% |
| Tangible fixed assets | 22/27 | €77,275 | €54,146 | -€23,129 | -29.9% |
| Land and buildings | 22 | €40,463 | €33,839 | -€6,624 | -16.4% |
| Plant, machinery and equipment | 23 | €2,615 | €2,038 | -€578 | -22.1% |
| Furniture and vehicles | 24 | €32,612 | €17,069 | -€15,543 | -47.7% |
| Other tangible fixed assets | 26 | €1,585 | €1,201 | -€384 | -24.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €36,335 | €42,687 | +€6,351 | +17.5% |
| Amounts receivable within one year | 40/41 | €13,382 | €2,470 | -€10,911 | -81.5% |
| Trade receivables | 40 | €9,916 | €777 | -€9,140 | -92.2% |
| Other amounts receivable | 41 | €3,466 | €1,694 | -€1,772 | -51.1% |
| Cash at bank and in hand | 54/58 | €19,660 | €36,860 | +€17,200 | +87.5% |
| Deferred charges and accrued income | 490/1 | €3,293 | €3,357 | +€63 | +1.9% |
| Total equity and liabilities | 10/49 | €113,860 | €97,083 | -€16,778 | -14.7% |
| Equity | 10/15 | -€639 | -€11,778 | -€11,139 | -1,742% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,639 | -€33,778 | -€11,139 | -49.2% |
| Amounts payable | 17/49 | €114,500 | €108,861 | -€5,639 | -4.9% |
| Amounts payable after more than one year | 17 | €48,989 | €36,108 | -€12,881 | -26.3% |
| Financial debts | 170/4 | €48,989 | €36,108 | -€12,881 | -26.3% |
| Amounts payable within one year | 42/48 | €64,711 | €72,754 | +€8,043 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €15,437 | €12,881 | -€2,555 | -16.6% |
| Trade debts | 44 | €106 | €8,800 | +€8,694 | +8,204% |
| Suppliers | 440/4 | €106 | €8,800 | +€8,694 | +8,204% |
| Taxes, remuneration and social security | 45 | €600 | €290 | -€311 | -51.8% |
| Taxes | 450/3 | €600 | €290 | -€311 | -51.8% |
| Other amounts payable | 47/48 | €48,568 | €50,783 | +€2,214 | +4.6% |
| Accrued charges and deferred income | 492/3 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,715 | €23,129 | +€1,414 | +6.5% |
| Other operating charges | 640/8 | €2,199 | €2,350 | +€150 | +6.8% |
| Gross operating margin | 9900 | €27,537 | €15,564 | -€11,973 | -43.5% |
| Operating profit (loss) | 9901 | €3,623 | -€9,915 | -€13,538 | |
| Financial income | 75/76B | €227 | €330 | +€102 | +45.1% |
| Recurring financial income | 75 | €227 | €330 | +€102 | +45.1% |
| Financial charges | 65/66B | €2,119 | €1,553 | -€566 | -26.7% |
| Recurring financial charges | 65 | €2,119 | €1,553 | -€566 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €1,731 | -€11,139 | -€12,870 | |
| Profit (loss) for the period | 9904 | €1,731 | -€11,139 | -€12,870 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,731 | -€11,139 | -€12,870 |
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 20 October 2026 via checked.be.