CDI: 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.
CDI
Largest movements
- Receivables within one year +€613,312
up €613,312 (+46.0%), from €1.3m to €1.9m
of which Trade receivables: +€659,541
- Financial fixed assets +€233,389
up €233,389 (+239.8%), from €97,344 to €330,733
- Tangible fixed assets -€71,473
down €71,473 (-6.4%), from €1.1m to €1.1m
of which Plant, machinery and equipment: -€49,410
- Reserves +€1.0m
up €1.0m (+103.9%), from €1.0m to €2.0m
of which Tax-exempt reserves: +€1.0m
- Profit (loss) carried forward -€700,908
down €700,908 (-59.2%), from -€1.2m to -€1.9m
- Other debts +€600,000
new in 2024: €600,000
- Short-term financial debts -€360,000
down €360,000 (-85.1%), from €423,000 to €63,000
- Debts after one year +€186,472
up €186,472 (+25.1%), from €743,474 to €929,946
- Gross operating margin +€1.0m
up €1.0m (+185.9%), from €558,962 to €1.6m
- Turnover +€953,300
up €953,300 (+30.2%), from €3.2m to €4.1m
- Purchases and services +€936,200
up €936,200 (+34.5%), from €2.7m to €3.6m
- Financial charges -€250,933
down €250,933 (-69.5%), from €361,262 to €110,329
of which Non-recurring financial charges: -€312,939
- Staff costs -€159,973
down €159,973 (-12.4%), from €1.3m to €1.1m
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,611,956 | €3,372,580 | +€760,624 | +29.1% |
| Fixed assets | 21/28 | €1,219,371 | €1,381,287 | +€161,916 | +13.3% |
| Tangible fixed assets | 22/27 | €1,122,027 | €1,050,554 | -€71,473 | -6.4% |
| Land and buildings | 22 | €275,030 | €260,874 | -€14,156 | -5.1% |
| Plant, machinery and equipment | 23 | €821,885 | €772,475 | -€49,410 | -6.0% |
| Furniture and vehicles | 24 | €25,112 | €17,205 | -€7,907 | -31.5% |
| Financial fixed assets | 28 | €97,344 | €330,733 | +€233,389 | +239.8% |
| Current assets | 29/58 | €1,392,585 | €1,991,293 | +€598,708 | +43.0% |
| Amounts receivable within one year | 40/41 | €1,333,416 | €1,946,728 | +€613,312 | +46.0% |
| Trade receivables | 40 | €990,138 | €1,649,679 | +€659,541 | +66.6% |
| Other amounts receivable | 41 | €343,278 | €297,049 | -€46,230 | -13.5% |
| Cash at bank and in hand | 54/58 | €52,760 | €43,812 | -€8,948 | -17.0% |
| Deferred charges and accrued income | 490/1 | €6,409 | €754 | -€5,656 | -88.2% |
| Total equity and liabilities | 10/49 | €2,611,956 | €3,372,580 | +€760,624 | +29.1% |
| Equity | 10/15 | -€82,374 | €258,639 | +€341,013 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,002,482 | €2,044,404 | +€1.0m | +103.9% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,247 | €1,090,169 | +€1.0m | +2159.5% |
| Distributable reserves | 133 | €944,235 | €944,235 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,184,856 | -€1,885,765 | -€700,908 | -59.2% |
| Amounts payable | 17/49 | €2,694,331 | €3,113,941 | +€419,610 | +15.6% |
| Amounts payable after more than one year | 17 | €743,474 | €929,946 | +€186,472 | +25.1% |
| Financial debts | 170/4 | €743,474 | €929,946 | +€186,472 | +25.1% |
| Amounts payable within one year | 42/48 | €1,950,856 | €2,183,994 | +€233,138 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €150,814 | €67,071 | -€83,743 | -55.5% |
| Financial debts | 43 | €423,000 | €63,000 | -€360,000 | -85.1% |
| Credit institutions | 430/8 | €423,000 | €63,000 | -€360,000 | -85.1% |
| Trade debts | 44 | €1,286,144 | €1,244,102 | -€42,042 | -3.3% |
| Suppliers | 440/4 | €1,286,144 | €1,244,102 | -€42,042 | -3.3% |
| Taxes, remuneration and social security | 45 | €90,898 | €209,822 | +€118,924 | +130.8% |
| Taxes | 450/3 | €2,700 | €124,251 | +€121,551 | +4501.2% |
| Remuneration and social security | 454/9 | €88,197 | €85,571 | -€2,627 | -3.0% |
| Other amounts payable | 47/48 | - | €600,000 | +€600,000 | |
| Turnover | 70 | €3,159,115 | €4,112,415 | +€953,300 | +30.2% |
| Non-recurring operating income | 76A | - | €1,039,922 | +€1.0m | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,710,440 | €3,646,641 | +€936,200 | +34.5% |
| Remuneration, social security and pensions | 62 | €1,293,882 | €1,133,909 | -€159,973 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,642 | €90,291 | -€1,351 | -1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,141 | - | +€3,141 | |
| Other operating charges | 640/8 | €26,698 | €16,379 | -€10,319 | -38.7% |
| Gross operating margin | 9900 | €558,962 | €1,598,002 | +€1.0m | +185.9% |
| Operating profit (loss) | 9901 | -€850,119 | €357,423 | +€1.2m | |
| Financial income | 75/76B | €25,004 | €81,593 | +€56,588 | +226.3% |
| Recurring financial income | 75 | €4 | €59 | +€54 | +1235.6% |
| Non-recurring financial income | 76B | €25,000 | €81,534 | +€56,534 | +226.1% |
| Financial charges | 65/66B | €361,262 | €110,329 | -€250,933 | -69.5% |
| Recurring financial charges | 65 | €32,262 | €94,268 | +€62,006 | +192.2% |
| Non-recurring financial charges | 66B | €329,000 | €16,061 | -€312,939 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,186,376 | €328,687 | +€1.5m | |
| Income taxes | 67/77 | - | -€12,327 | -€12,327 | |
| Profit (loss) for the period | 9904 | -€1,186,376 | €341,013 | +€1.5m | |
| Transfer to tax-exempt reserves | 689 | - | €1,041,922 | +€1.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,186,376 | -€700,908 | +€485,468 | +40.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.