CD FLOORING: 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 FLOORING
Largest movements
- Cash -€29,373
down €29,373 (-87.0%), from €33,774 to €4,401
mainly Net result for the year (-€29,714) and Tax, wage and social debts (-€21,836)
- Tangible fixed assets +€10,968
up €10,968 (+154.5%), from €7,100 to €18,069
- Receivables within one year -€8,558
down €8,558 (-61.7%), from €13,874 to €5,317
of which Trade receivables: -€5,448
- Debts after one year +€38,540
up €38,540 (+179.8%), from €21,436 to €59,976
of which Other amounts payable: +€33,146
- Profit (loss) carried forward -€29,714
down €29,714 (-204.9%), from -€14,504 to -€44,218
- Tax, wage and social debts -€21,836
down €21,836 (-95.5%), from €22,855 to €1,019
of which Remuneration and social security: -€13,750
- Trade debts -€21,241
down €21,241 (-86.9%), from €24,436 to €3,196
- Current portion of long-term debt +€8,970
new in 2025: €8,970
- Taxes +€9,191
up €9,191 (+8759.2%), from €105 to €9,296
- Depreciation +€5,715
up €5,715 (+88332.3%), from €6 to €5,722
- Financial charges +€891
up €891 (+1056.1%), from €84 to €976
- Other operating charges -€583
down €583 (-14.2%), from €4,119 to €3,535
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 | €58,113 | €31,442 | -€26,671 | -45.9% |
| Fixed assets | 21/28 | €7,100 | €18,069 | +€10,968 | +154.5% |
| Tangible fixed assets | 22/27 | €7,100 | €18,069 | +€10,968 | +154.5% |
| Furniture and vehicles | 24 | €7,100 | €18,069 | +€10,968 | +154.5% |
| Current assets | 29/58 | €51,012 | €13,374 | -€37,639 | -73.8% |
| Amounts receivable within one year | 40/41 | €13,874 | €5,317 | -€8,558 | -61.7% |
| Trade receivables | 40 | €6,352 | €904 | -€5,448 | -85.8% |
| Other amounts receivable | 41 | €7,523 | €4,413 | -€3,110 | -41.3% |
| Cash at bank and in hand | 54/58 | €33,774 | €4,401 | -€29,373 | -87.0% |
| Deferred charges and accrued income | 490/1 | €3,364 | €3,655 | +€291 | +8.7% |
| Total equity and liabilities | 10/49 | €58,113 | €31,442 | -€26,671 | -45.9% |
| Equity | 10/15 | -€12,004 | -€41,718 | -€29,714 | -247.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,504 | -€44,218 | -€29,714 | -204.9% |
| Amounts payable | 17/49 | €70,117 | €73,161 | +€3,044 | +4.3% |
| Amounts payable after more than one year | 17 | €21,436 | €59,976 | +€38,540 | +179.8% |
| Financial debts | 170/4 | - | €5,394 | +€5,394 | |
| Other amounts payable | 178/9 | €21,436 | €54,582 | +€33,146 | +154.6% |
| Amounts payable within one year | 42/48 | €47,291 | €13,184 | -€34,107 | -72.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,970 | +€8,970 | |
| Trade debts | 44 | €24,436 | €3,196 | -€21,241 | -86.9% |
| Suppliers | 440/4 | €24,436 | €3,196 | -€21,241 | -86.9% |
| Taxes, remuneration and social security | 45 | €22,855 | €1,019 | -€21,836 | -95.5% |
| Taxes | 450/3 | €9,105 | €1,019 | -€8,086 | -88.8% |
| Remuneration and social security | 454/9 | €13,750 | - | -€13,750 | |
| Accrued charges and deferred income | 492/3 | €1,389 | - | -€1,389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6 | €5,722 | +€5,715 | +88332.3% |
| Other operating charges | 640/8 | €4,119 | €3,535 | -€583 | -14.2% |
| Gross operating margin | 9900 | -€10,190 | -€10,186 | +€4 | 0.0% |
| Operating profit (loss) | 9901 | -€14,315 | -€19,443 | -€5,128 | -35.8% |
| Financial charges | 65/66B | €84 | €976 | +€891 | +1056.1% |
| Recurring financial charges | 65 | €84 | €976 | +€891 | +1056.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,399 | -€20,419 | -€6,019 | -41.8% |
| Income taxes | 67/77 | €105 | €9,296 | +€9,191 | +8759.2% |
| Profit (loss) for the period | 9904 | -€14,504 | -€29,714 | -€15,210 | -104.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,504 | -€29,714 | -€15,210 | -104.9% |
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 5 October 2026 via checked.be.