CDC CONTROLLING: 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.
CDC CONTROLLING
Largest movements
- Cash +€87,903
up €87,903 (+92.1%), from €95,405 to €183,307
mainly Net result for the year (+€96,682) and Other debts (+€45,853)
- Receivables within one year -€18,996
down €18,996 (-8.8%), from €215,877 to €196,881
of which Trade receivables: -€28,813
- Tangible fixed assets -€14,176
down €14,176 (-17.5%), from €80,794 to €66,618
of which Furniture and vehicles: -€19,795
- Other debts +€45,853
up €45,853 (+122.7%), from €37,367 to €83,220
- Reserves +€32,882
up €32,882 (+8.5%), from €385,351 to €418,233
- Debts after one year -€12,270
no longer reported in 2025 (was €12,270)
- Current portion of long-term debt -€12,270
down €12,270 (-50.0%), from €24,539 to €12,270
- Gross operating margin +€33,451
up €33,451 (+25.2%), from €132,701 to €166,152
- Taxes +€10,132
up €10,132 (+33.8%), from €30,009 to €40,141
- Other operating charges -€2,815
down €2,815 (-17.7%), from €15,884 to €13,069
- Depreciation +€2,320
up €2,320 (+9.8%), from €23,660 to €25,980
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 | €493,617 | €547,574 | +€53,957 | +10.9% |
| Fixed assets | 21/28 | €80,794 | €66,618 | -€14,176 | -17.5% |
| Tangible fixed assets | 22/27 | €80,794 | €66,618 | -€14,176 | -17.5% |
| Plant, machinery and equipment | 23 | €7,397 | €13,016 | +€5,619 | +76.0% |
| Furniture and vehicles | 24 | €73,397 | €53,602 | -€19,795 | -27.0% |
| Current assets | 29/58 | €412,823 | €480,957 | +€68,133 | +16.5% |
| Amounts receivable within one year | 40/41 | €215,877 | €196,881 | -€18,996 | -8.8% |
| Trade receivables | 40 | €48,218 | €19,405 | -€28,813 | -59.8% |
| Other amounts receivable | 41 | €167,659 | €177,476 | +€9,817 | +5.9% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €95,405 | €183,307 | +€87,903 | +92.1% |
| Deferred charges and accrued income | 490/1 | €1,541 | €768 | -€773 | -50.2% |
| Total equity and liabilities | 10/49 | €493,617 | €547,574 | +€53,957 | +10.9% |
| Equity | 10/15 | €403,951 | €436,833 | +€32,882 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €385,351 | €418,233 | +€32,882 | +8.5% |
| Distributable reserves | 133 | €385,351 | €418,233 | +€32,882 | +8.5% |
| Amounts payable | 17/49 | €89,666 | €110,742 | +€21,075 | +23.5% |
| Amounts payable after more than one year | 17 | €12,270 | - | -€12,270 | |
| Financial debts | 170/4 | €12,270 | - | -€12,270 | |
| Amounts payable within one year | 42/48 | €62,462 | €98,747 | +€36,285 | +58.1% |
| Current portion of amounts payable after more than one year | 42 | €24,539 | €12,270 | -€12,270 | -50.0% |
| Taxes, remuneration and social security | 45 | €556 | €3,258 | +€2,702 | +486.3% |
| Taxes | 450/3 | €556 | €3,258 | +€2,702 | +486.3% |
| Other amounts payable | 47/48 | €37,367 | €83,220 | +€45,853 | +122.7% |
| Accrued charges and deferred income | 492/3 | €14,935 | €11,995 | -€2,940 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,660 | €25,980 | +€2,320 | +9.8% |
| Other operating charges | 640/8 | €15,884 | €13,069 | -€2,815 | -17.7% |
| Gross operating margin | 9900 | €132,701 | €166,152 | +€33,451 | +25.2% |
| Operating profit (loss) | 9901 | €93,157 | €127,104 | +€33,946 | +36.4% |
| Financial income | 75/76B | €10,718 | €11,314 | +€596 | +5.6% |
| Recurring financial income | 75 | €10,718 | €11,314 | +€596 | +5.6% |
| Financial charges | 65/66B | €2,549 | €1,594 | -€954 | -37.4% |
| Recurring financial charges | 65 | €2,549 | €1,594 | -€954 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €101,326 | €136,823 | +€35,497 | +35.0% |
| Income taxes | 67/77 | €30,009 | €40,141 | +€10,132 | +33.8% |
| Profit (loss) for the period | 9904 | €71,317 | €96,682 | +€25,365 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,317 | €96,682 | +€25,365 | +35.6% |
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 4 October 2026 via checked.be.