CDB CONSULT: what changed
CDB CONSULT
Largest movements
- Current assets -€25,596
down €25,596 (-31.9%), from €80,251 to €54,655
of which Cash: -€27,572
- Tangible fixed assets +€4,774
up €4,774 (+41.5%), from €11,502 to €16,277
- Reserves -€10,000
down €10,000 (-97.1%), from €10,300 to €300
- Debts within one year -€7,965
down €7,965 (-10.4%), from €76,239 to €68,274
- Profit (loss) carried forward -€2,874
down €2,874, from €2,214 to -€659
- Gross operating margin -€74,713
down €74,713, from €72,038 to -€2,675
- Taxes -€22,543
down €22,543 (-99.3%), from €22,711 to €167
Change in the result, 2013 to 2014
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2013 | 2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,753 | €70,932 | -€20,821 | -22.7% |
| Fixed assets | 21/28 | €11,502 | €16,277 | +€4,774 | +41.5% |
| Tangible fixed assets | 22/27 | €11,502 | €16,277 | +€4,774 | +41.5% |
| Current assets | 29/58 | €80,251 | €54,655 | -€25,596 | -31.9% |
| Amounts receivable within one year | 40/41 | €3,507 | €3,602 | +€95 | +2.7% |
| Cash at bank and in hand | 54/58 | €76,566 | €48,994 | -€27,572 | -36.0% |
| Total equity and liabilities | 10/49 | €91,753 | €70,932 | -€20,821 | -22.7% |
| Equity | 10/15 | €15,514 | €2,641 | -€12,874 | -83.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,300 | €300 | -€10,000 | -97.1% |
| Profit (loss) carried forward | 14 | €2,214 | -€659 | -€2,874 | |
| Amounts payable | 17/49 | €76,239 | €68,291 | -€7,948 | -10.4% |
| Amounts payable within one year | 42/48 | €76,239 | €68,274 | -€7,965 | -10.4% |
| Trade debts | 44 | €349 | €24,424 | +€24,074 | +6,894% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,749 | €4,135 | -€614 | -12.9% |
| Gross operating margin | 9900 | €72,038 | -€2,675 | -€74,713 | |
| Operating profit (loss) | 9901 | €66,757 | -€7,178 | -€73,935 | |
| Recurring financial income | 75 | €4 | €118 | +€114 | +2,965% |
| Recurring financial charges | 65 | €1,536 | €48 | -€1,488 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €65,225 | -€12,706 | -€77,931 | |
| Income taxes | 67/77 | €22,711 | €167 | -€22,543 | -99.3% |
| Profit (loss) for the period | 9904 | €42,514 | -€12,874 | -€55,388 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,514 | -€12,874 | -€55,388 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2013 and 31 December 2014. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.