CDB Engi-tech: 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.
CDB Engi-tech
Largest movements
- Current investments +€22,000
up €22,000 (+138%), from €16,000 to €38,000
- Receivables within one year +€12,879
up €12,879 (+17.3%), from €74,275 to €87,155
of which Other amounts receivable: +€12,879
- Tangible fixed assets +€9,183
up €9,183 (+14.8%), from €61,967 to €71,150
of which Furniture and vehicles: +€9,717
- Tax, wage and social debts +€31,990
up €31,990 (+119%), from €26,889 to €58,879
- Trade debts +€11,396
up €11,396 (+516%), from €2,210 to €13,606
- Debts after one year -€5,052
down €5,052 (-14.4%), from €35,094 to €30,041
- Reserves +€3,961
up €3,961 (+4.5%), from €87,055 to €91,016
- Gross operating margin +€12,577
up €12,577 (+10.4%), from €121,389 to €133,966
- Taxes +€8,222
up €8,222 (+34.2%), from €24,039 to €32,261
- Depreciation +€1,790
up €1,790 (+11.9%), from €14,987 to €16,778
- Financial income +€1,652
up €1,652 (+80.0%), from €2,064 to €3,716
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 | €163,935 | €208,226 | +€44,291 | +27.0% |
| Fixed assets | 21/28 | €61,967 | €71,150 | +€9,183 | +14.8% |
| Tangible fixed assets | 22/27 | €61,967 | €71,150 | +€9,183 | +14.8% |
| Plant, machinery and equipment | 23 | €2,183 | €1,649 | -€534 | -24.4% |
| Furniture and vehicles | 24 | €59,784 | €69,501 | +€9,717 | +16.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €101,968 | €137,076 | +€35,108 | +34.4% |
| Amounts receivable within one year | 40/41 | €74,275 | €87,155 | +€12,879 | +17.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €74,275 | €87,155 | +€12,879 | +17.3% |
| Current investments | 50/53 | €16,000 | €38,000 | +€22,000 | +138% |
| Cash at bank and in hand | 54/58 | €9,911 | €11,922 | +€2,011 | +20.3% |
| Deferred charges and accrued income | 490/1 | €1,782 | €0 | -€1,782 | -100% |
| Total equity and liabilities | 10/49 | €163,935 | €208,226 | +€44,291 | +27.0% |
| Equity | 10/15 | €89,055 | €93,016 | +€3,961 | +4.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €87,055 | €91,016 | +€3,961 | +4.5% |
| Distributable reserves | 133 | €87,055 | €91,016 | +€3,961 | +4.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €74,880 | €115,211 | +€40,330 | +53.9% |
| Amounts payable after more than one year | 17 | €35,094 | €30,041 | -€5,052 | -14.4% |
| Financial debts | 170/4 | €35,094 | €30,041 | -€5,052 | -14.4% |
| Amounts payable within one year | 42/48 | €39,787 | €85,169 | +€45,383 | +114% |
| Current portion of amounts payable after more than one year | 42 | €10,687 | €12,684 | +€1,996 | +18.7% |
| Trade debts | 44 | €2,210 | €13,606 | +€11,396 | +516% |
| Suppliers | 440/4 | €2,210 | €13,606 | +€11,396 | +516% |
| Taxes, remuneration and social security | 45 | €26,889 | €58,879 | +€31,990 | +119% |
| Taxes | 450/3 | €26,889 | €58,879 | +€31,990 | +119% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,987 | €16,778 | +€1,790 | +11.9% |
| Other operating charges | 640/8 | €569 | €1,114 | +€544 | +95.5% |
| Gross operating margin | 9900 | €121,389 | €133,966 | +€12,577 | +10.4% |
| Operating profit (loss) | 9901 | €105,832 | €116,075 | +€10,243 | +9.7% |
| Financial income | 75/76B | €2,064 | €3,716 | +€1,652 | +80.0% |
| Recurring financial income | 75 | €2,064 | €3,716 | +€1,652 | +80.0% |
| Financial charges | 65/66B | €2,631 | €2,343 | -€288 | -11.0% |
| Recurring financial charges | 65 | €2,631 | €2,343 | -€288 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €105,265 | €117,447 | +€12,183 | +11.6% |
| Income taxes | 67/77 | €24,039 | €32,261 | +€8,222 | +34.2% |
| Profit (loss) for the period | 9904 | €81,226 | €85,186 | +€3,961 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €81,226 | €85,186 | +€3,961 | +4.9% |
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 30 October 2026 via checked.be.