CD PLEISTERWERKEN: 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 PLEISTERWERKEN
Largest movements
- Cash -€23,164
down €23,164 (-47.2%), from €49,121 to €25,957
mainly Other debts (-€18,729) and Debts after one year (-€9,243)
- Tangible fixed assets -€12,050
down €12,050 (-27.2%), from €44,266 to €32,216
of which Furniture and vehicles: -€13,361
- Receivables within one year +€4,789
up €4,789 (+127%), from €3,784 to €8,573
of which Other amounts receivable: +€3,171
- Other debts -€18,729
down €18,729 (-72.4%), from €25,879 to €7,150
- Debts after one year -€9,243
down €9,243 (-40.9%), from €22,581 to €13,338
- Trade debts -€2,859
down €2,859 (-62.8%), from €4,552 to €1,693
- Accrued charges and deferred income +€1,516
new in 2025: €1,516
- Tax, wage and social debts -€1,158
no longer reported in 2025 (was €1,158)
- Gross operating margin -€7,726
down €7,726 (-33.8%), from €22,845 to €15,119
- Taxes -€1,968
no longer reported in 2025 (was €1,968)
- Other operating charges -€473
down €473 (-44.0%), from €1,074 to €601
- Financial charges -€239
down €239 (-15.0%), from €1,589 to €1,350
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 | €97,172 | €66,746 | -€30,425 | -31.3% |
| Fixed assets | 21/28 | €44,266 | €32,216 | -€12,050 | -27.2% |
| Tangible fixed assets | 22/27 | €44,266 | €32,216 | -€12,050 | -27.2% |
| Plant, machinery and equipment | 23 | - | €1,311 | +€1,311 | |
| Furniture and vehicles | 24 | €44,266 | €30,905 | -€13,361 | -30.2% |
| Current assets | 29/58 | €52,905 | €34,530 | -€18,375 | -34.7% |
| Amounts receivable within one year | 40/41 | €3,784 | €8,573 | +€4,789 | +127% |
| Trade receivables | 40 | €2,666 | €4,284 | +€1,618 | +60.7% |
| Other amounts receivable | 41 | €1,118 | €4,289 | +€3,171 | +284% |
| Cash at bank and in hand | 54/58 | €49,121 | €25,957 | -€23,164 | -47.2% |
| Total equity and liabilities | 10/49 | €97,172 | €66,746 | -€30,425 | -31.3% |
| Equity | 10/15 | €34,104 | €33,807 | -€297 | -0.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €15,554 | €15,554 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €13,699 | €13,699 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€297 | -€297 | |
| Amounts payable | 17/49 | €63,068 | €32,940 | -€30,128 | -47.8% |
| Amounts payable after more than one year | 17 | €22,581 | €13,338 | -€9,243 | -40.9% |
| Financial debts | 170/4 | €22,581 | €13,338 | -€9,243 | -40.9% |
| Amounts payable within one year | 42/48 | €40,486 | €18,086 | -€22,400 | -55.3% |
| Current portion of amounts payable after more than one year | 42 | €8,897 | €9,243 | +€346 | +3.9% |
| Trade debts | 44 | €4,552 | €1,693 | -€2,859 | -62.8% |
| Suppliers | 440/4 | €4,552 | €1,693 | -€2,859 | -62.8% |
| Taxes, remuneration and social security | 45 | €1,158 | - | -€1,158 | |
| Taxes | 450/3 | €1,158 | - | -€1,158 | |
| Other amounts payable | 47/48 | €25,879 | €7,150 | -€18,729 | -72.4% |
| Accrued charges and deferred income | 492/3 | - | €1,516 | +€1,516 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,361 | €13,573 | +€212 | +1.6% |
| Other operating charges | 640/8 | €1,074 | €601 | -€473 | -44.0% |
| Gross operating margin | 9900 | €22,845 | €15,119 | -€7,726 | -33.8% |
| Operating profit (loss) | 9901 | €8,409 | €945 | -€7,465 | -88.8% |
| Financial income | 75/76B | €204 | €108 | -€96 | -46.9% |
| Recurring financial income | 75 | €204 | €108 | -€96 | -46.9% |
| Financial charges | 65/66B | €1,589 | €1,350 | -€239 | -15.0% |
| Recurring financial charges | 65 | €1,589 | €1,350 | -€239 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €7,024 | -€297 | -€7,321 | |
| Income taxes | 67/77 | €1,968 | - | -€1,968 | |
| Profit (loss) for the period | 9904 | €5,056 | -€297 | -€5,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,056 | -€297 | -€5,353 |
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 24 October 2026 via checked.be.