CDA CONSULTING: 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.
CDA CONSULTING
Largest movements
- Cash -€19,871
down €19,871 (-66.9%), from €29,724 to €9,853
mainly Net result for the year (-€11,832) and Trade debts (-€10,971)
- Receivables within one year -€4,598
down €4,598 (-53.3%), from €8,630 to €4,032
of which Trade receivables: -€4,770
- Tangible fixed assets +€3,885
up €3,885 (+303%), from €1,282 to €5,168
of which Furniture and vehicles: +€3,225
- Profit (loss) carried forward -€11,832
down €11,832 (-88.3%), from €13,395 to €1,562
- Trade debts -€10,971
down €10,971 (-76.5%), from €14,340 to €3,370
- Tax, wage and social debts +€3,838
up €3,838 (+44.9%), from €8,557 to €12,395
- Other debts -€1,513
down €1,513 (-53.2%), from €2,845 to €1,331
- Gross operating margin -€26,484
down €26,484, from €16,111 to -€10,373
- Taxes -€3,159
no longer reported in 2025 (was €3,159)
- Depreciation +€541
up €541 (+69.1%), from €782 to €1,323
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 | €39,637 | €19,159 | -€20,478 | -51.7% |
| Fixed assets | 21/28 | €1,282 | €5,168 | +€3,885 | +303% |
| Tangible fixed assets | 22/27 | €1,282 | €5,168 | +€3,885 | +303% |
| Furniture and vehicles | 24 | €1,282 | €4,508 | +€3,225 | +252% |
| Other tangible fixed assets | 26 | - | €660 | +€660 | |
| Current assets | 29/58 | €38,354 | €13,991 | -€24,363 | -63.5% |
| Amounts receivable within one year | 40/41 | €8,630 | €4,032 | -€4,598 | -53.3% |
| Trade receivables | 40 | €8,327 | €3,557 | -€4,770 | -57.3% |
| Other amounts receivable | 41 | €303 | €475 | +€172 | +56.7% |
| Cash at bank and in hand | 54/58 | €29,724 | €9,853 | -€19,871 | -66.9% |
| Deferred charges and accrued income | 490/1 | - | €106 | +€106 | |
| Total equity and liabilities | 10/49 | €39,637 | €19,159 | -€20,478 | -51.7% |
| Equity | 10/15 | €13,895 | €2,062 | -€11,832 | -85.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,395 | €1,562 | -€11,832 | -88.3% |
| Amounts payable | 17/49 | €25,742 | €17,096 | -€8,646 | -33.6% |
| Amounts payable within one year | 42/48 | €25,742 | €17,096 | -€8,646 | -33.6% |
| Trade debts | 44 | €14,340 | €3,370 | -€10,971 | -76.5% |
| Suppliers | 440/4 | €14,340 | €3,370 | -€10,971 | -76.5% |
| Taxes, remuneration and social security | 45 | €8,557 | €12,395 | +€3,838 | +44.9% |
| Taxes | 450/3 | €8,557 | €12,395 | +€3,838 | +44.9% |
| Other amounts payable | 47/48 | €2,845 | €1,331 | -€1,513 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €782 | €1,323 | +€541 | +69.1% |
| Gross operating margin | 9900 | €16,111 | -€10,373 | -€26,484 | |
| Operating profit (loss) | 9901 | €15,329 | -€11,696 | -€27,025 | |
| Financial charges | 65/66B | €110 | €136 | +€27 | +24.6% |
| Recurring financial charges | 65 | €110 | €136 | +€27 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €15,220 | -€11,832 | -€27,052 | |
| Income taxes | 67/77 | €3,159 | - | -€3,159 | |
| Profit (loss) for the period | 9904 | €12,060 | -€11,832 | -€23,893 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,060 | -€11,832 | -€23,893 |
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 14 October 2026 via checked.be.