CDB Financial Consulting: 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 Financial Consulting
Largest movements
- Tangible fixed assets +€369,421
up €369,421 (+11,401%), from €3,240 to €372,661
of which Land and buildings: +€362,942
- Receivables within one year +€6,689
up €6,689 (+80.3%), from €8,326 to €15,014
of which Trade receivables: +€6,593
- Debts after one year +€285,934
new in 2025: €285,934
- Other debts +€80,496
up €80,496 (+201%), from €40,026 to €120,522
- Current portion of long-term debt +€11,066
new in 2025: €11,066
- Financial charges +€11,840
up €11,840 (+29,601%), from €40 to €11,880
of which Non-recurring financial charges: +€10,120
- Gross operating margin +€11,258
up €11,258 (+255%), from €4,417 to €15,675
- Depreciation +€1,612
up €1,612 (+318%), from €507 to €2,119
- Other operating charges +€1,314
up €1,314 (+2,389%), from €55 to €1,369
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 | €54,829 | €433,174 | +€378,345 | +690% |
| Fixed assets | 21/28 | €43,240 | €412,661 | +€369,421 | +854% |
| Tangible fixed assets | 22/27 | €3,240 | €372,661 | +€369,421 | +11,401% |
| Land and buildings | 22 | - | €362,942 | +€362,942 | |
| Furniture and vehicles | 24 | €3,240 | €9,719 | +€6,479 | +200% |
| Financial fixed assets | 28 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €11,589 | €20,513 | +€8,924 | +77.0% |
| Amounts receivable within one year | 40/41 | €8,326 | €15,014 | +€6,689 | +80.3% |
| Trade receivables | 40 | €8,323 | €14,916 | +€6,593 | +79.2% |
| Other amounts receivable | 41 | €3 | €99 | +€96 | +3,631% |
| Cash at bank and in hand | 54/58 | €2,742 | €4,555 | +€1,813 | +66.1% |
| Deferred charges and accrued income | 490/1 | €521 | €943 | +€422 | +81.0% |
| Total equity and liabilities | 10/49 | €54,829 | €433,174 | +€378,345 | +690% |
| Equity | 10/15 | €7,122 | €5,833 | -€1,289 | -18.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,122 | €833 | -€1,289 | -60.8% |
| Distributable reserves | 133 | €2,122 | €833 | -€1,289 | -60.8% |
| Amounts payable | 17/49 | €47,707 | €427,341 | +€379,634 | +796% |
| Amounts payable after more than one year | 17 | - | €285,934 | +€285,934 | |
| Financial debts | 170/4 | - | €285,934 | +€285,934 | |
| Amounts payable within one year | 42/48 | €47,707 | €139,812 | +€92,105 | +193% |
| Current portion of amounts payable after more than one year | 42 | - | €11,066 | +€11,066 | |
| Trade debts | 44 | €496 | €1,622 | +€1,126 | +227% |
| Suppliers | 440/4 | €496 | €1,622 | +€1,126 | +227% |
| Taxes, remuneration and social security | 45 | €7,185 | €6,602 | -€584 | -8.1% |
| Taxes | 450/3 | €7,185 | €6,602 | -€584 | -8.1% |
| Other amounts payable | 47/48 | €40,026 | €120,522 | +€80,496 | +201% |
| Accrued charges and deferred income | 492/3 | - | €1,596 | +€1,596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €507 | €2,119 | +€1,612 | +318% |
| Other operating charges | 640/8 | €55 | €1,369 | +€1,314 | +2,389% |
| Gross operating margin | 9900 | €4,417 | €15,675 | +€11,258 | +255% |
| Operating profit (loss) | 9901 | €3,855 | €12,187 | +€8,331 | +216% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900% |
| Financial charges | 65/66B | €40 | €11,880 | +€11,840 | +29,601% |
| Recurring financial charges | 65 | €40 | €1,760 | +€1,720 | +4,300% |
| Non-recurring financial charges | 66B | - | €10,120 | +€10,120 | |
| Profit (loss) for the period before taxes | 9903 | €3,815 | €306 | -€3,509 | -92.0% |
| Income taxes | 67/77 | €1,440 | €1,596 | +€156 | +10.8% |
| Profit (loss) for the period | 9904 | €2,375 | -€1,289 | -€3,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,375 | -€1,289 | -€3,665 |
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 23 October 2026 via checked.be.