CD LIFE: 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 LIFE
Largest movements
- Receivables within one year -€3,110
down €3,110 (-49.3%), from €6,307 to €3,197
of which Trade receivables: -€2,496
- Cash +€1,277
up €1,277 (+4.9%), from €25,904 to €27,181
mainly Receivables within one year (+€3,110) and Trade debts (+€1,675)
- Tangible fixed assets -€1,027
down €1,027 (-6.8%), from €15,032 to €14,004
of which Other tangible fixed assets: -€845
- Profit (loss) carried forward -€5,229
down €5,229 (-12.8%), from €40,792 to €35,562
- Trade debts +€1,675
up €1,675 (+207.8%), from €806 to €2,481
- Other debts +€694
up €694 (+19.0%), from €3,650 to €4,344
- Purchases and services +€2,833
up €2,833 (+40.6%), from €6,974 to €9,806
- Gross operating margin -€2,064
down €2,064 (-99.4%), from -€2,076 to -€4,141
- Turnover +€192
up €192 (+6.2%), from €3,113 to €3,305
- Financial charges -€73
down €73 (-54.1%), from €135 to €62
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 | €47,242 | €44,382 | -€2,860 | -6.1% |
| Fixed assets | 21/28 | €15,032 | €14,004 | -€1,027 | -6.8% |
| Tangible fixed assets | 22/27 | €15,032 | €14,004 | -€1,027 | -6.8% |
| Land and buildings | 22 | €8,500 | €8,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,462 | €1,279 | -€182 | -12.5% |
| Other tangible fixed assets | 26 | €5,070 | €4,225 | -€845 | -16.7% |
| Current assets | 29/58 | €32,211 | €30,378 | -€1,833 | -5.7% |
| Amounts receivable within one year | 40/41 | €6,307 | €3,197 | -€3,110 | -49.3% |
| Trade receivables | 40 | €4,906 | €2,410 | -€2,496 | -50.9% |
| Other amounts receivable | 41 | €1,401 | €787 | -€614 | -43.8% |
| Cash at bank and in hand | 54/58 | €25,904 | €27,181 | +€1,277 | +4.9% |
| Total equity and liabilities | 10/49 | €47,242 | €44,382 | -€2,860 | -6.1% |
| Equity | 10/15 | €42,787 | €37,558 | -€5,229 | -12.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | - | €1,000 | +€1,000 | |
| Issued capital | 100 | - | €1,000 | +€1,000 | |
| Reserves | 13 | €995 | €995 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €995 | +€995 | |
| Legal reserve | 130 | - | €995 | +€995 | |
| Distributable reserves | 133 | €995 | - | -€995 | |
| Profit (loss) carried forward | 14 | €40,792 | €35,562 | -€5,229 | -12.8% |
| Amounts payable | 17/49 | €4,455 | €6,825 | +€2,369 | +53.2% |
| Amounts payable within one year | 42/48 | €4,455 | €6,825 | +€2,369 | +53.2% |
| Trade debts | 44 | €806 | €2,481 | +€1,675 | +207.8% |
| Suppliers | 440/4 | €806 | €2,481 | +€1,675 | +207.8% |
| Other amounts payable | 47/48 | €3,650 | €4,344 | +€694 | +19.0% |
| Turnover | 70 | €3,113 | €3,305 | +€192 | +6.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,974 | €9,806 | +€2,833 | +40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,027 | €1,027 | = | 0.0% |
| Gross operating margin | 9900 | -€2,076 | -€4,141 | -€2,064 | -99.4% |
| Operating profit (loss) | 9901 | -€3,104 | -€5,168 | -€2,064 | -66.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €135 | €62 | -€73 | -54.1% |
| Recurring financial charges | 65 | €135 | €62 | -€73 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,238 | -€5,229 | -€1,991 | -61.5% |
| Profit (loss) for the period | 9904 | -€3,238 | -€5,229 | -€1,991 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,238 | -€5,229 | -€1,991 | -61.5% |
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 3 October 2026 via checked.be.