CDB & PARTNER: 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 & PARTNER
Largest movements
- Receivables within one year -€8,793
down €8,793 (-92.0%), from €9,555 to €762
- Cash +€2,483
up €2,483 (+1575.8%), from €158 to €2,641
mainly Receivables within one year (+€8,793) and Net result for the year (+€3,274)
- Deferred charges and accrued income -€416
down €416 (-16.8%), from €2,477 to €2,061
- Debts after one year -€5,500
down €5,500 (-9.4%), from €58,600 to €53,100
- Profit (loss) carried forward +€3,274
up €3,274 (+2.0%), from -€160,914 to -€157,640
- Other debts -€2,450
down €2,450 (-8.5%), from €28,879 to €26,429
- Trade debts -€1,117
down €1,117 (-96.1%), from €1,162 to €45
- Tax, wage and social debts -€932
down €932 (-63.7%), from €1,463 to €531
- Gross operating margin +€1,796
up €1,796 (+57.7%), from €3,114 to €4,910
- Financial charges -€488
down €488 (-31.3%), from €1,560 to €1,072
- Other operating charges -€78
down €78 (-54.9%), from €142 to €64
- Taxes +€76
up €76 (+18.0%), from €424 to €500
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 | €12,190 | €5,464 | -€6,725 | -55.2% |
| Current assets | 29/58 | €12,190 | €5,464 | -€6,725 | -55.2% |
| Amounts receivable within one year | 40/41 | €9,555 | €762 | -€8,793 | -92.0% |
| Trade receivables | 40 | €9,555 | €762 | -€8,793 | -92.0% |
| Cash at bank and in hand | 54/58 | €158 | €2,641 | +€2,483 | +1575.8% |
| Deferred charges and accrued income | 490/1 | €2,477 | €2,061 | -€416 | -16.8% |
| Total equity and liabilities | 10/49 | €12,190 | €5,464 | -€6,725 | -55.2% |
| Equity | 10/15 | -€77,915 | -€74,641 | +€3,274 | +4.2% |
| Contributions | 10/11 | €62,289 | €62,289 | = | 0.0% |
| Reserves | 13 | €20,710 | €20,710 | = | 0.0% |
| Distributable reserves | 133 | €20,710 | €20,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,914 | -€157,640 | +€3,274 | +2.0% |
| Amounts payable | 17/49 | €90,105 | €80,105 | -€9,999 | -11.1% |
| Amounts payable after more than one year | 17 | €58,600 | €53,100 | -€5,500 | -9.4% |
| Financial debts | 170/4 | €58,600 | €53,100 | -€5,500 | -9.4% |
| Amounts payable within one year | 42/48 | €31,505 | €27,005 | -€4,499 | -14.3% |
| Trade debts | 44 | €1,162 | €45 | -€1,117 | -96.1% |
| Suppliers | 440/4 | €1,162 | €45 | -€1,117 | -96.1% |
| Taxes, remuneration and social security | 45 | €1,463 | €531 | -€932 | -63.7% |
| Taxes | 450/3 | €1,463 | €531 | -€932 | -63.7% |
| Other amounts payable | 47/48 | €28,879 | €26,429 | -€2,450 | -8.5% |
| Other operating charges | 640/8 | €142 | €64 | -€78 | -54.9% |
| Gross operating margin | 9900 | €3,114 | €4,910 | +€1,796 | +57.7% |
| Operating profit (loss) | 9901 | €2,973 | €4,846 | +€1,874 | +63.0% |
| Financial charges | 65/66B | €1,560 | €1,072 | -€488 | -31.3% |
| Recurring financial charges | 65 | €1,560 | €1,072 | -€488 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €1,412 | €3,774 | +€2,362 | +167.2% |
| Income taxes | 67/77 | €424 | €500 | +€76 | +18.0% |
| Profit (loss) for the period | 9904 | €989 | €3,274 | +€2,285 | +231.2% |
| Profit (loss) for the period to be appropriated | 9905 | €989 | €3,274 | +€2,285 | +231.2% |
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 30 September 2026 via checked.be.