CD Sane: 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 Sane
Largest movements
- Cash -€15,545
down €15,545 (-28.4%), from €54,649 to €39,104
mainly Contributions, distributions and other (-€30,000) and Other debts (-€11,545)
- Tangible fixed assets -€11,890
down €11,890 (-43.6%), from €27,295 to €15,405
- Deferred charges and accrued income +€2,960
up €2,960 (+102.7%), from €2,882 to €5,842
- Other debts -€11,545
down €11,545 (-31.2%), from €37,053 to €25,508
- Current portion of long-term debt -€7,762
down €7,762 (-66.3%), from €11,701 to €3,939
- Debts after one year -€3,939
no longer reported in 2025 (was €3,939)
- Tax, wage and social debts -€1,500
down €1,500 (-21.4%), from €7,018 to €5,518
- Gross operating margin -€4,318
down €4,318 (-7.7%), from €56,089 to €51,771
- Taxes -€630
down €630 (-7.0%), from €9,034 to €8,404
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 | €85,792 | €61,447 | -€24,345 | -28.4% |
| Fixed assets | 21/28 | €27,295 | €15,405 | -€11,890 | -43.6% |
| Tangible fixed assets | 22/27 | €27,295 | €15,405 | -€11,890 | -43.6% |
| Furniture and vehicles | 24 | €27,295 | €15,405 | -€11,890 | -43.6% |
| Current assets | 29/58 | €58,497 | €46,042 | -€12,455 | -21.3% |
| Amounts receivable within one year | 40/41 | €966 | €1,096 | +€129 | +13.4% |
| Trade receivables | 40 | €966 | - | -€966 | |
| Other amounts receivable | 41 | - | €1,096 | +€1,096 | |
| Cash at bank and in hand | 54/58 | €54,649 | €39,104 | -€15,545 | -28.4% |
| Deferred charges and accrued income | 490/1 | €2,882 | €5,842 | +€2,960 | +102.7% |
| Total equity and liabilities | 10/49 | €85,792 | €61,447 | -€24,345 | -28.4% |
| Equity | 10/15 | €24,509 | €24,932 | +€422 | +1.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,509 | €14,932 | +€422 | +2.9% |
| Amounts payable | 17/49 | €61,283 | €36,516 | -€24,768 | -40.4% |
| Amounts payable after more than one year | 17 | €3,939 | - | -€3,939 | |
| Financial debts | 170/4 | €3,939 | - | -€3,939 | |
| Amounts payable within one year | 42/48 | €57,344 | €36,516 | -€20,829 | -36.3% |
| Current portion of amounts payable after more than one year | 42 | €11,701 | €3,939 | -€7,762 | -66.3% |
| Trade debts | 44 | €1,573 | €1,551 | -€22 | -1.4% |
| Suppliers | 440/4 | €1,573 | €1,551 | -€22 | -1.4% |
| Taxes, remuneration and social security | 45 | €7,018 | €5,518 | -€1,500 | -21.4% |
| Taxes | 450/3 | €7,018 | €5,518 | -€1,500 | -21.4% |
| Other amounts payable | 47/48 | €37,053 | €25,508 | -€11,545 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,121 | €11,890 | -€231 | -1.9% |
| Other operating charges | 640/8 | €669 | €692 | +€23 | +3.5% |
| Gross operating margin | 9900 | €56,089 | €51,771 | -€4,318 | -7.7% |
| Operating profit (loss) | 9901 | €43,299 | €39,188 | -€4,111 | -9.5% |
| Financial income | 75/76B | €54 | - | -€54 | |
| Recurring financial income | 75 | €54 | - | -€54 | |
| Financial charges | 65/66B | €548 | €362 | -€186 | -34.0% |
| Recurring financial charges | 65 | €548 | €362 | -€186 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €42,804 | €38,826 | -€3,978 | -9.3% |
| Income taxes | 67/77 | €9,034 | €8,404 | -€630 | -7.0% |
| Profit (loss) for the period | 9904 | €33,770 | €30,422 | -€3,348 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,770 | €30,422 | -€3,348 | -9.9% |
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 30 September 2026 via checked.be.