CDB HEULEBRUG: 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 HEULEBRUG
Largest movements
- Cash +€13,612
new in 2025: €13,612
mainly Debts after one year (+€25,000) and Trade debts (+€18,921)
- Receivables within one year +€12,344
up €12,344, from €0 to €12,344
- Tangible fixed assets +€2,168
new in 2025: €2,168
- Debts after one year +€25,000
new in 2025: €25,000
- Trade debts +€18,921
new in 2025: €18,921
- Profit (loss) carried forward -€10,697
down €10,697 (-90.1%), from -€11,877 to -€22,574
- Tax, wage and social debts +€6,777
up €6,777, from €0 to €6,777
of which Remuneration and social security: +€3,656
- Contributions -€6,200
no longer reported in 2025 (was €6,200)
- Staff costs +€17,289
new in 2025: €17,289
- Gross operating margin +€696
up €696 (+13.1%), from -€5,308 to -€4,613
- Financial income +€336
new in 2025: €336
- Taxes +€232
up €232, from €0 to €232
- Other operating charges +€218
up €218 (+65.4%), from €334 to €552
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 | €0 | €28,124 | +€28,124 | |
| Fixed assets | 21/28 | - | €2,168 | +€2,168 | |
| Tangible fixed assets | 22/27 | - | €2,168 | +€2,168 | |
| Furniture and vehicles | 24 | - | €2,168 | +€2,168 | |
| Current assets | 29/58 | €0 | €25,956 | +€25,956 | |
| Amounts receivable within one year | 40/41 | €0 | €12,344 | +€12,344 | |
| Other amounts receivable | 41 | €0 | €12,344 | +€12,344 | |
| Cash at bank and in hand | 54/58 | - | €13,612 | +€13,612 | |
| Total equity and liabilities | 10/49 | €0 | €28,124 | +€28,124 | |
| Equity | 10/15 | -€5,677 | -€22,574 | -€16,897 | -297.7% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | -€11,877 | -€22,574 | -€10,697 | -90.1% |
| Amounts payable | 17/49 | €5,677 | €50,698 | +€45,021 | +793.1% |
| Amounts payable after more than one year | 17 | - | €25,000 | +€25,000 | |
| Financial debts | 170/4 | - | €25,000 | +€25,000 | |
| Amounts payable within one year | 42/48 | €5,677 | €25,698 | +€20,021 | +352.7% |
| Trade debts | 44 | - | €18,921 | +€18,921 | |
| Suppliers | 440/4 | - | €18,921 | +€18,921 | |
| Taxes, remuneration and social security | 45 | €0 | €6,777 | +€6,777 | |
| Taxes | 450/3 | €0 | €3,122 | +€3,122 | |
| Remuneration and social security | 454/9 | - | €3,656 | +€3,656 | |
| Other amounts payable | 47/48 | €5,677 | - | -€5,677 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €17,289 | +€17,289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5 | +€5 | |
| Other operating charges | 640/8 | €334 | €552 | +€218 | +65.4% |
| Gross operating margin | 9900 | -€5,308 | -€4,613 | +€696 | +13.1% |
| Operating profit (loss) | 9901 | -€5,642 | -€22,459 | -€16,817 | -298.1% |
| Financial income | 75/76B | - | €336 | +€336 | |
| Recurring financial income | 75 | - | €336 | +€336 | |
| Financial charges | 65/66B | €15 | €219 | +€204 | +1360.8% |
| Recurring financial charges | 65 | €15 | €219 | +€204 | +1360.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,657 | -€22,342 | -€16,685 | -294.9% |
| Income taxes | 67/77 | €0 | €232 | +€232 | |
| Profit (loss) for the period | 9904 | -€5,657 | -€22,574 | -€16,917 | -299.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,657 | -€22,574 | -€16,917 | -299.1% |
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 5 October 2026 via checked.be.