CDB CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€13,877
down €13,877 (-5.7%), from €244,708 to €230,832
of which Land and buildings: -€10,874
- Accrued charges and deferred income -€8,938
down €8,938 (-48.7%), from €18,353 to €9,415
- Profit (loss) carried forward -€7,492
down €7,492 (-2.1%), from €354,385 to €346,893
- Gross operating margin -€37,620
down €37,620 (-82.1%), from €45,810 to €8,190
- Depreciation -€1,304
down €1,304 (-8.6%), from €15,181 to €13,877
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 | €394,738 | €376,941 | -€17,797 | -4.5% |
| Fixed assets | 21/28 | €244,708 | €230,832 | -€13,877 | -5.7% |
| Tangible fixed assets | 22/27 | €244,708 | €230,832 | -€13,877 | -5.7% |
| Land and buildings | 22 | €234,154 | €223,280 | -€10,874 | -4.6% |
| Furniture and vehicles | 24 | €2,059 | €532 | -€1,527 | -74.1% |
| Other tangible fixed assets | 26 | €8,495 | €7,019 | -€1,477 | -17.4% |
| Current assets | 29/58 | €150,030 | €146,110 | -€3,920 | -2.6% |
| Amounts receivable within one year | 40/41 | €9,004 | €6,273 | -€2,731 | -30.3% |
| Trade receivables | 40 | €600 | - | -€600 | |
| Other amounts receivable | 41 | €8,404 | €6,273 | -€2,132 | -25.4% |
| Cash at bank and in hand | 54/58 | €138,921 | €137,703 | -€1,217 | -0.9% |
| Deferred charges and accrued income | 490/1 | €2,106 | €2,134 | +€28 | +1.3% |
| Total equity and liabilities | 10/49 | €394,738 | €376,941 | -€17,797 | -4.5% |
| Equity | 10/15 | €374,785 | €367,293 | -€7,492 | -2.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,850 | €1,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,850 | €1,850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,850 | €1,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €354,385 | €346,893 | -€7,492 | -2.1% |
| Amounts payable | 17/49 | €19,954 | €9,649 | -€10,305 | -51.6% |
| Amounts payable within one year | 42/48 | €1,601 | €234 | -€1,367 | -85.4% |
| Trade debts | 44 | €535 | - | -€535 | |
| Suppliers | 440/4 | €535 | - | -€535 | |
| Taxes, remuneration and social security | 45 | €623 | - | -€623 | |
| Taxes | 450/3 | €623 | - | -€623 | |
| Other amounts payable | 47/48 | €443 | €234 | -€209 | -47.2% |
| Accrued charges and deferred income | 492/3 | €18,353 | €9,415 | -€8,938 | -48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,181 | €13,877 | -€1,304 | -8.6% |
| Other operating charges | 640/8 | €1,493 | €1,491 | -€2 | -0.1% |
| Gross operating margin | 9900 | €45,810 | €8,190 | -€37,620 | -82.1% |
| Operating profit (loss) | 9901 | €29,137 | -€7,178 | -€36,314 | |
| Financial income | 75/76B | €252 | - | -€252 | |
| Recurring financial income | 75 | €252 | - | -€252 | |
| Financial charges | 65/66B | €374 | €314 | -€60 | -15.9% |
| Recurring financial charges | 65 | €374 | €314 | -€60 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €29,015 | -€7,492 | -€36,507 | |
| Profit (loss) for the period | 9904 | €29,015 | -€7,492 | -€36,507 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,015 | -€7,492 | -€36,507 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.