CD Ongles: 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 Ongles
Largest movements
- Stocks and contracts -€8,624
down €8,624 (-21.8%), from €39,638 to €31,015
- Tangible fixed assets -€5,926
down €5,926 (-15.3%), from €38,839 to €32,913
of which Furniture and vehicles: -€9,575
- Cash +€4,276
up €4,276 (+88.7%), from €4,819 to €9,095
mainly Depreciation (+€16,335) and Stocks and contracts (+€8,624)
- Financial fixed assets -€4,200
down €4,200 (-98.7%), from €4,255 to €55
- Intangible fixed assets -€2,500
down €2,500 (-84.3%), from €2,966 to €466
- Profit (loss) carried forward -€16,768
down €16,768 (-273%), from -€6,150 to -€22,918
- Debts after one year -€7,804
down €7,804 (-34.3%), from €22,768 to €14,964
- Other debts +€6,766
up €6,766 (+13.8%), from €49,196 to €55,962
- Gross operating margin -€20,699
down €20,699 (-65.4%), from €31,649 to €10,950
- Staff costs -€18,666
no longer reported in 2025 (was €18,666)
- Depreciation +€2,403
up €2,403 (+17.3%), from €13,931 to €16,335
- Financial charges -€922
down €922 (-11.9%), from €7,778 to €6,856
- Other operating charges -€824
down €824 (-17.7%), from €4,662 to €3,839
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 | €107,627 | €88,617 | -€19,010 | -17.7% |
| Fixed assets | 21/28 | €46,060 | €33,434 | -€12,626 | -27.4% |
| Intangible fixed assets | 21 | €2,966 | €466 | -€2,500 | -84.3% |
| Tangible fixed assets | 22/27 | €38,839 | €32,913 | -€5,926 | -15.3% |
| Plant, machinery and equipment | 23 | €707 | €6,337 | +€5,631 | +797% |
| Furniture and vehicles | 24 | €18,733 | €9,158 | -€9,575 | -51.1% |
| Other tangible fixed assets | 26 | €19,399 | €17,418 | -€1,981 | -10.2% |
| Financial fixed assets | 28 | €4,255 | €55 | -€4,200 | -98.7% |
| Current assets | 29/58 | €61,568 | €55,183 | -€6,385 | -10.4% |
| Stocks and contracts in progress | 3 | €39,638 | €31,015 | -€8,624 | -21.8% |
| Stocks | 30/36 | €39,638 | €31,015 | -€8,624 | -21.8% |
| Amounts receivable within one year | 40/41 | €17,110 | €15,073 | -€2,037 | -11.9% |
| Trade receivables | 40 | €17,091 | €12,722 | -€4,369 | -25.6% |
| Other amounts receivable | 41 | €19 | €2,350 | +€2,331 | +12,408% |
| Cash at bank and in hand | 54/58 | €4,819 | €9,095 | +€4,276 | +88.7% |
| Total equity and liabilities | 10/49 | €107,627 | €88,617 | -€19,010 | -17.7% |
| Equity | 10/15 | -€1,650 | -€18,418 | -€16,768 | -1,016% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,150 | -€22,918 | -€16,768 | -273% |
| Amounts payable | 17/49 | €109,277 | €107,035 | -€2,242 | -2.1% |
| Amounts payable after more than one year | 17 | €22,768 | €14,964 | -€7,804 | -34.3% |
| Financial debts | 170/4 | €22,768 | €14,964 | -€7,804 | -34.3% |
| Amounts payable within one year | 42/48 | €86,509 | €92,071 | +€5,562 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €7,398 | €7,804 | +€406 | +5.5% |
| Trade debts | 44 | €17,441 | €16,471 | -€970 | -5.6% |
| Suppliers | 440/4 | €17,441 | €16,471 | -€970 | -5.6% |
| Taxes, remuneration and social security | 45 | €12,474 | €11,834 | -€640 | -5.1% |
| Taxes | 450/3 | €8,755 | €11,834 | +€3,079 | +35.2% |
| Remuneration and social security | 454/9 | €3,719 | - | -€3,719 | |
| Other amounts payable | 47/48 | €49,196 | €55,962 | +€6,766 | +13.8% |
| Non-recurring operating income | 76A | - | €1,926 | +€1,926 | |
| Remuneration, social security and pensions | 62 | €18,666 | - | -€18,666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,931 | €16,335 | +€2,403 | +17.3% |
| Other operating charges | 640/8 | €4,662 | €3,839 | -€824 | -17.7% |
| Gross operating margin | 9900 | €31,649 | €10,950 | -€20,699 | -65.4% |
| Operating profit (loss) | 9901 | -€5,611 | -€9,223 | -€3,613 | -64.4% |
| Financial income | 75/76B | €49 | €2 | -€47 | -95.8% |
| Recurring financial income | 75 | €49 | €2 | -€47 | -95.8% |
| Financial charges | 65/66B | €7,778 | €6,856 | -€922 | -11.9% |
| Recurring financial charges | 65 | €7,778 | €6,856 | -€922 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,340 | -€16,077 | -€2,737 | -20.5% |
| Income taxes | 67/77 | €769 | €691 | -€78 | -10.2% |
| Profit (loss) for the period | 9904 | -€14,109 | -€16,768 | -€2,659 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,109 | -€16,768 | -€2,659 | -18.8% |
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 13 October 2026 via checked.be.