CDF CONSULT Architectes: what changed
Two financial 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.
CDF CONSULT Architectes
Largest movements
- Cash +€70,204
up €70,204 (+85.0%), from €82,615 to €152,819
mainly Net result for the year (+€46,476) and Current investments (+€40,000)
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Receivables within one year -€3,312
down €3,312 (-17.3%), from €19,097 to €15,785
of which Trade receivables: -€2,089
- Deferred charges and accrued income +€2,470
up €2,470 (+75.6%), from €3,268 to €5,738
- Reserves +€20,649
up €20,649 (+16.1%), from €128,115 to €148,763
- Trade debts +€8,726
up €8,726 (+721%), from €1,211 to €9,937
- Tax, wage and social debts -€2,948
down €2,948 (-24.8%), from €11,906 to €8,958
- Other debts +€2,571
new in 2025: €2,571
- Gross operating margin +€11,037
up €11,037 (+19.6%), from €56,339 to €67,376
- Financial income -€2,217
down €2,217 (-58.7%), from €3,777 to €1,560
- Taxes +€2,034
up €2,034 (+12.6%), from €16,127 to €18,160
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.
Derived cash bridge
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 | €147,431 | €176,429 | +€28,998 | +19.7% |
| Fixed assets | 21/28 | €2,452 | €2,087 | -€365 | -14.9% |
| Tangible fixed assets | 22/27 | €1,532 | €1,167 | -€365 | -23.8% |
| Plant, machinery and equipment | 23 | €1,532 | €1,167 | -€365 | -23.8% |
| Financial fixed assets | 28 | €920 | €920 | = | 0.0% |
| Current assets | 29/58 | €144,979 | €174,342 | +€29,363 | +20.3% |
| Amounts receivable within one year | 40/41 | €19,097 | €15,785 | -€3,312 | -17.3% |
| Trade receivables | 40 | €16,560 | €14,471 | -€2,089 | -12.6% |
| Other amounts receivable | 41 | €2,537 | €1,315 | -€1,222 | -48.2% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €82,615 | €152,819 | +€70,204 | +85.0% |
| Deferred charges and accrued income | 490/1 | €3,268 | €5,738 | +€2,470 | +75.6% |
| Total equity and liabilities | 10/49 | €147,431 | €176,429 | +€28,998 | +19.7% |
| Equity | 10/15 | €134,315 | €154,963 | +€20,649 | +15.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €128,115 | €148,763 | +€20,649 | +16.1% |
| Distributable reserves | 133 | €128,115 | €148,763 | +€20,649 | +16.1% |
| Amounts payable | 17/49 | €13,116 | €21,466 | +€8,349 | +63.7% |
| Amounts payable within one year | 42/48 | €13,116 | €21,466 | +€8,349 | +63.7% |
| Trade debts | 44 | €1,211 | €9,937 | +€8,726 | +721% |
| Suppliers | 440/4 | €1,211 | €9,937 | +€8,726 | +721% |
| Taxes, remuneration and social security | 45 | €11,906 | €8,958 | -€2,948 | -24.8% |
| Taxes | 450/3 | €11,906 | €8,958 | -€2,948 | -24.8% |
| Other amounts payable | 47/48 | - | €2,571 | +€2,571 | |
| Non-recurring operating income | 76A | €5,372 | - | -€5,372 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | €365 | +€72 | +24.5% |
| Other operating charges | 640/8 | €1,791 | €1,430 | -€360 | -20.1% |
| Gross operating margin | 9900 | €56,339 | €67,376 | +€11,037 | +19.6% |
| Operating profit (loss) | 9901 | €54,255 | €65,581 | +€11,326 | +20.9% |
| Financial income | 75/76B | €3,777 | €1,560 | -€2,217 | -58.7% |
| Recurring financial income | 75 | €3,777 | €1,560 | -€2,217 | -58.7% |
| Financial charges | 65/66B | €2,839 | €2,504 | -€335 | -11.8% |
| Recurring financial charges | 65 | €2,839 | €2,504 | -€335 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €55,193 | €64,637 | +€9,443 | +17.1% |
| Income taxes | 67/77 | €16,127 | €18,160 | +€2,034 | +12.6% |
| Profit (loss) for the period | 9904 | €39,067 | €46,476 | +€7,410 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,067 | €46,476 | +€7,410 | +19.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.