CDB ADVICE: 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.
CDB ADVICE
Largest movements
- Cash +€12,593
up €12,593 (+29.5%), from €42,745 to €55,338
mainly Net result for the year (+€49,497) and Other debts (+€30,426)
- Other debts +€30,426
up €30,426 (+38.5%), from €79,018 to €109,444
- Tax, wage and social debts -€17,009
down €17,009 (-75.1%), from €22,657 to €5,648
of which Remuneration and social security: -€16,936
- Gross operating margin -€61,384
down €61,384 (-47.5%), from €129,297 to €67,913
- Taxes -€14,518
down €14,518 (-52.2%), from €27,799 to €13,280
- Financial income -€3,514
down €3,514 (-96.1%), from €3,658 to €144
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 | €102,745 | €116,100 | +€13,356 | +13.0% |
| Current assets | 29/58 | €102,745 | €116,100 | +€13,356 | +13.0% |
| Amounts receivable within one year | 40/41 | €60,000 | €60,763 | +€763 | +1.3% |
| Trade receivables | 40 | €60,000 | - | -€60,000 | |
| Other amounts receivable | 41 | - | €60,763 | +€60,763 | |
| Cash at bank and in hand | 54/58 | €42,745 | €55,338 | +€12,593 | +29.5% |
| Total equity and liabilities | 10/49 | €102,745 | €116,100 | +€13,356 | +13.0% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €101,745 | €115,100 | +€13,356 | +13.1% |
| Amounts payable within one year | 42/48 | €101,745 | €115,100 | +€13,356 | +13.1% |
| Trade debts | 44 | €69 | €9 | -€61 | -87.7% |
| Suppliers | 440/4 | €69 | €9 | -€61 | -87.7% |
| Taxes, remuneration and social security | 45 | €22,657 | €5,648 | -€17,009 | -75.1% |
| Taxes | 450/3 | €5,721 | €5,648 | -€73 | -1.3% |
| Remuneration and social security | 454/9 | €16,936 | - | -€16,936 | |
| Other amounts payable | 47/48 | €79,018 | €109,444 | +€30,426 | +38.5% |
| Remuneration, social security and pensions | 62 | €3,991 | €3,991 | = | 0.0% |
| Other operating charges | 640/8 | €1,062 | €1,028 | -€34 | -3.2% |
| Gross operating margin | 9900 | €129,297 | €67,913 | -€61,384 | -47.5% |
| Operating profit (loss) | 9901 | €124,244 | €62,894 | -€61,350 | -49.4% |
| Financial income | 75/76B | €3,658 | €144 | -€3,514 | -96.1% |
| Recurring financial income | 75 | €3,658 | €144 | -€3,514 | -96.1% |
| Financial charges | 65/66B | €167 | €261 | +€94 | +56.7% |
| Recurring financial charges | 65 | €167 | €261 | +€94 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | €127,735 | €62,777 | -€64,958 | -50.9% |
| Income taxes | 67/77 | €27,799 | €13,280 | -€14,518 | -52.2% |
| Profit (loss) for the period | 9904 | €99,936 | €49,497 | -€50,440 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €99,936 | €49,497 | -€50,440 | -50.5% |
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 3 October 2026 via checked.be.