CDDC: 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.
CDDC
Largest movements
- Cash -€79,910
down €79,910 (-47.4%), from €168,540 to €88,630
mainly Other debts (-€44,358) and Contributions, distributions and other (-€40,320)
- Tangible fixed assets -€21,768
down €21,768 (-33.3%), from €65,436 to €43,668
of which Furniture and vehicles: -€17,916
- Receivables within one year -€16,068
down €16,068 (-68.4%), from €23,502 to €7,434
of which Trade receivables: -€18,167
- Profit (loss) carried forward -€54,914
down €54,914 (-100.0%), from €54,922 to €8
- Other debts -€44,358
down €44,358 (-28.8%), from €153,827 to €109,469
- Debts after one year -€12,708
down €12,708 (-92.3%), from €13,773 to €1,066
- Tax, wage and social debts -€5,915
down €5,915 (-91.7%), from €6,452 to €536
- Gross operating margin -€147,475
down €147,475 (-94.8%), from €155,520 to €8,045
- Taxes -€28,685
down €28,685 (-99.4%), from €28,870 to €185
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 | €260,533 | €142,786 | -€117,747 | -45.2% |
| Fixed assets | 21/28 | €68,491 | €46,723 | -€21,768 | -31.8% |
| Tangible fixed assets | 22/27 | €65,436 | €43,668 | -€21,768 | -33.3% |
| Furniture and vehicles | 24 | €35,960 | €18,043 | -€17,916 | -49.8% |
| Other tangible fixed assets | 26 | €29,477 | €25,625 | -€3,852 | -13.1% |
| Financial fixed assets | 28 | €3,055 | €3,055 | = | 0.0% |
| Current assets | 29/58 | €192,042 | €96,063 | -€95,978 | -50.0% |
| Amounts receivable within one year | 40/41 | €23,502 | €7,434 | -€16,068 | -68.4% |
| Trade receivables | 40 | €19,786 | €1,619 | -€18,167 | -91.8% |
| Other amounts receivable | 41 | €3,716 | €5,815 | +€2,099 | +56.5% |
| Cash at bank and in hand | 54/58 | €168,540 | €88,630 | -€79,910 | -47.4% |
| Total equity and liabilities | 10/49 | €260,533 | €142,786 | -€117,747 | -45.2% |
| Equity | 10/15 | €73,522 | €18,608 | -€54,914 | -74.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,922 | €8 | -€54,914 | -100.0% |
| Amounts payable | 17/49 | €187,011 | €124,179 | -€62,833 | -33.6% |
| Amounts payable after more than one year | 17 | €13,773 | €1,066 | -€12,708 | -92.3% |
| Financial debts | 170/4 | €13,773 | €1,066 | -€12,708 | -92.3% |
| Amounts payable within one year | 42/48 | €172,838 | €122,713 | -€50,125 | -29.0% |
| Current portion of amounts payable after more than one year | 42 | €12,560 | €12,708 | +€148 | +1.2% |
| Taxes, remuneration and social security | 45 | €6,452 | €536 | -€5,915 | -91.7% |
| Taxes | 450/3 | €6,452 | €536 | -€5,915 | -91.7% |
| Other amounts payable | 47/48 | €153,827 | €109,469 | -€44,358 | -28.8% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,690 | €21,768 | +€79 | +0.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €155,520 | €8,045 | -€147,475 | -94.8% |
| Operating profit (loss) | 9901 | €133,443 | -€14,123 | -€147,566 | |
| Financial charges | 65/66B | €939 | €286 | -€653 | -69.6% |
| Recurring financial charges | 65 | €939 | €286 | -€653 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | €132,505 | -€14,409 | -€146,913 | |
| Income taxes | 67/77 | €28,870 | €185 | -€28,685 | -99.4% |
| Profit (loss) for the period | 9904 | €103,635 | -€14,594 | -€118,228 | |
| Profit (loss) for the period to be appropriated | 9905 | €103,635 | -€14,594 | -€118,228 |
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 6 October 2026 via checked.be.