cda - sanitair: 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 - sanitair
Largest movements
- Cash +€12,827
up €12,827 (+19.7%), from €65,017 to €77,844
mainly Net result for the year (+€17,384) and Depreciation (+€13,749)
- Tangible fixed assets +€12,787
up €12,787 (+65.1%), from €19,628 to €32,415
of which Furniture and vehicles: +€14,375
- Receivables within one year -€4,156
down €4,156 (-20.4%), from €20,410 to €16,254
of which Trade receivables: -€3,017
- Reserves +€17,384
up €17,384 (+21.6%), from €80,603 to €97,987
of which Distributable reserves: +€17,384
- Tax, wage and social debts +€5,798
up €5,798 (+245%), from €2,370 to €8,167
- Current portion of long-term debt -€4,290
down €4,290 (-100%), from €4,290 to €0
- Other debts +€4,031
up €4,031 (+120%), from €3,369 to €7,400
- Gross operating margin +€19,067
up €19,067 (+86.9%), from €21,945 to €41,012
- Taxes +€4,129
up €4,129 (+106%), from €3,887 to €8,016
- Depreciation +€2,330
up €2,330 (+20.4%), from €11,419 to €13,749
- Other operating charges +€429
up €429 (+33.9%), from €1,266 to €1,696
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 | €106,752 | €128,791 | +€22,039 | +20.6% |
| Fixed assets | 21/28 | €19,628 | €32,415 | +€12,787 | +65.1% |
| Tangible fixed assets | 22/27 | €19,628 | €32,415 | +€12,787 | +65.1% |
| Plant, machinery and equipment | 23 | €1,971 | €384 | -€1,587 | -80.5% |
| Furniture and vehicles | 24 | €17,657 | €32,032 | +€14,375 | +81.4% |
| Current assets | 29/58 | €87,124 | €96,376 | +€9,252 | +10.6% |
| Amounts receivable within one year | 40/41 | €20,410 | €16,254 | -€4,156 | -20.4% |
| Trade receivables | 40 | €19,272 | €16,254 | -€3,017 | -15.7% |
| Other amounts receivable | 41 | €1,138 | €0 | -€1,138 | -100% |
| Cash at bank and in hand | 54/58 | €65,017 | €77,844 | +€12,827 | +19.7% |
| Deferred charges and accrued income | 490/1 | €1,697 | €2,278 | +€581 | +34.2% |
| Total equity and liabilities | 10/49 | €106,752 | €128,791 | +€22,039 | +20.6% |
| Equity | 10/15 | €93,003 | €110,387 | +€17,384 | +18.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €80,603 | €97,987 | +€17,384 | +21.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €78,743 | €96,127 | +€17,384 | +22.1% |
| Amounts payable | 17/49 | €13,749 | €18,404 | +€4,655 | +33.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,749 | €18,404 | +€4,655 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €4,290 | €0 | -€4,290 | -100% |
| Trade debts | 44 | €3,720 | €2,837 | -€884 | -23.8% |
| Suppliers | 440/4 | €3,720 | €2,837 | -€884 | -23.8% |
| Taxes, remuneration and social security | 45 | €2,370 | €8,167 | +€5,798 | +245% |
| Taxes | 450/3 | €2,370 | €8,167 | +€5,798 | +245% |
| Other amounts payable | 47/48 | €3,369 | €7,400 | +€4,031 | +120% |
| Non-recurring operating income | 76A | - | €13,765 | +€13,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,419 | €13,749 | +€2,330 | +20.4% |
| Other operating charges | 640/8 | €1,266 | €1,696 | +€429 | +33.9% |
| Gross operating margin | 9900 | €21,945 | €41,012 | +€19,067 | +86.9% |
| Operating profit (loss) | 9901 | €9,259 | €25,567 | +€16,308 | +176% |
| Financial income | 75/76B | €366 | €362 | -€4 | -1.0% |
| Recurring financial income | 75 | €366 | €362 | -€4 | -1.0% |
| Financial charges | 65/66B | €698 | €529 | -€168 | -24.1% |
| Recurring financial charges | 65 | €698 | €529 | -€168 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €8,927 | €25,400 | +€16,473 | +185% |
| Income taxes | 67/77 | €3,887 | €8,016 | +€4,129 | +106% |
| Profit (loss) for the period | 9904 | €5,041 | €17,384 | +€12,344 | +245% |
| Profit (loss) for the period to be appropriated | 9905 | €5,041 | €17,384 | +€12,344 | +245% |
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 29 October 2026 via checked.be.