CDCom: 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.
CDCom
Largest movements
- Receivables within one year +€47,013
up €47,013 (+138.5%), from €33,948 to €80,961
of which Trade receivables: +€24,498
- Cash -€22,614
down €22,614 (-52.7%), from €42,879 to €20,264
mainly Receivables within one year (-€47,013) and Other debts (-€5,792)
- Tangible fixed assets -€2,394
down €2,394 (-25.7%), from €9,304 to €6,911
- Deferred charges and accrued income +€2,237
new in 2025: €2,237
- Profit (loss) carried forward +€12,496
up €12,496 (+28.0%), from €44,567 to €57,063
- Tax, wage and social debts +€11,708
up €11,708 (+48.8%), from €23,994 to €35,703
of which Remuneration and social security: +€9,079
- Reserves +€10,000
new in 2025: €10,000
- Other debts -€5,792
no longer reported in 2025 (was €5,792)
- Trade debts -€4,170
down €4,170 (-46.6%), from €8,949 to €4,779
- Gross operating margin -€56,155
down €56,155 (-33.9%), from €165,892 to €109,737
- Staff costs -€21,885
down €21,885 (-22.9%), from €95,471 to €73,585
- Other operating charges -€3,548
down €3,548 (-69.6%), from €5,097 to €1,550
- Taxes -€2,451
down €2,451 (-26.2%), from €9,353 to €6,902
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 | €86,302 | €110,545 | +€24,242 | +28.1% |
| Fixed assets | 21/28 | €9,476 | €7,082 | -€2,394 | -25.3% |
| Tangible fixed assets | 22/27 | €9,304 | €6,911 | -€2,394 | -25.7% |
| Furniture and vehicles | 24 | €9,304 | €6,911 | -€2,394 | -25.7% |
| Financial fixed assets | 28 | €172 | €172 | = | 0.0% |
| Current assets | 29/58 | €76,827 | €103,462 | +€26,636 | +34.7% |
| Amounts receivable within one year | 40/41 | €33,948 | €80,961 | +€47,013 | +138.5% |
| Trade receivables | 40 | €29,145 | €53,643 | +€24,498 | +84.1% |
| Other amounts receivable | 41 | €4,803 | €27,319 | +€22,515 | +468.7% |
| Cash at bank and in hand | 54/58 | €42,879 | €20,264 | -€22,614 | -52.7% |
| Deferred charges and accrued income | 490/1 | - | €2,237 | +€2,237 | |
| Total equity and liabilities | 10/49 | €86,302 | €110,545 | +€24,242 | +28.1% |
| Equity | 10/15 | €47,567 | €70,063 | +€22,496 | +47.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €44,567 | €57,063 | +€12,496 | +28.0% |
| Amounts payable | 17/49 | €38,736 | €40,482 | +€1,746 | +4.5% |
| Amounts payable within one year | 42/48 | €38,736 | €40,482 | +€1,746 | +4.5% |
| Trade debts | 44 | €8,949 | €4,779 | -€4,170 | -46.6% |
| Suppliers | 440/4 | €8,949 | €4,779 | -€4,170 | -46.6% |
| Taxes, remuneration and social security | 45 | €23,994 | €35,703 | +€11,708 | +48.8% |
| Taxes | 450/3 | €15,094 | €17,724 | +€2,630 | +17.4% |
| Remuneration and social security | 454/9 | €8,900 | €17,979 | +€9,079 | +102.0% |
| Other amounts payable | 47/48 | €5,792 | - | -€5,792 | |
| Remuneration, social security and pensions | 62 | €95,471 | €73,585 | -€21,885 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,641 | €3,864 | +€223 | +6.1% |
| Other operating charges | 640/8 | €5,097 | €1,550 | -€3,548 | -69.6% |
| Non-recurring operating charges | 66A | €597 | €1,169 | +€572 | +95.9% |
| Gross operating margin | 9900 | €165,892 | €109,737 | -€56,155 | -33.9% |
| Operating profit (loss) | 9901 | €61,086 | €29,569 | -€31,517 | -51.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €166 | €173 | +€6 | +3.9% |
| Recurring financial charges | 65 | €166 | €173 | +€6 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €60,920 | €29,398 | -€31,522 | -51.7% |
| Income taxes | 67/77 | €9,353 | €6,902 | -€2,451 | -26.2% |
| Profit (loss) for the period | 9904 | €51,567 | €22,496 | -€29,071 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,567 | €22,496 | -€29,071 | -56.4% |
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 3 October 2026 via checked.be.