CdiC: 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.
CdiC
Largest movements
- Cash -€5,837
down €5,837 (-41.4%), from €14,115 to €8,278
mainly Net result for the year (-€4,679) and Stocks and contracts (-€3,447)
- Tangible fixed assets -€5,345
down €5,345 (-22.0%), from €24,319 to €18,974
of which Furniture and vehicles: -€5,113
- Stocks and contracts +€3,447
up €3,447 (+122.2%), from €2,820 to €6,267
- Receivables within one year +€3,118
up €3,118 (+303.0%), from €1,029 to €4,147
of which Other amounts receivable: +€3,192
- Financial fixed assets +€600
new in 2025: €600
- Reserves -€4,679
down €4,679 (-91.7%), from €5,102 to €423
- Debts after one year +€882
up €882 (+2.7%), from €32,380 to €33,262
- Depreciation +€3,403
up €3,403 (+175.3%), from €1,942 to €5,345
- Gross operating margin -€928
down €928 (-36.3%), from €2,558 to €1,631
- Other operating charges +€262
up €262 (+222.0%), from €118 to €380
- Taxes -€78
down €78 (-26.2%), from €298 to €220
- Financial charges -€30
down €30 (-7.2%), from €410 to €381
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 | €42,283 | €38,266 | -€4,016 | -9.5% |
| Fixed assets | 21/28 | €24,319 | €19,574 | -€4,745 | -19.5% |
| Tangible fixed assets | 22/27 | €24,319 | €18,974 | -€5,345 | -22.0% |
| Plant, machinery and equipment | 23 | €492 | €260 | -€232 | -47.1% |
| Furniture and vehicles | 24 | €23,827 | €18,714 | -€5,113 | -21.5% |
| Financial fixed assets | 28 | - | €600 | +€600 | |
| Current assets | 29/58 | €17,964 | €18,692 | +€728 | +4.1% |
| Stocks and contracts in progress | 3 | €2,820 | €6,267 | +€3,447 | +122.2% |
| Stocks | 30/36 | €2,820 | €6,267 | +€3,447 | +122.2% |
| Amounts receivable within one year | 40/41 | €1,029 | €4,147 | +€3,118 | +303.0% |
| Trade receivables | 40 | €423 | €349 | -€74 | -17.5% |
| Other amounts receivable | 41 | €606 | €3,798 | +€3,192 | +526.6% |
| Cash at bank and in hand | 54/58 | €14,115 | €8,278 | -€5,837 | -41.4% |
| Total equity and liabilities | 10/49 | €42,283 | €38,266 | -€4,016 | -9.5% |
| Equity | 10/15 | €7,102 | €2,423 | -€4,679 | -65.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,102 | €423 | -€4,679 | -91.7% |
| Distributable reserves | 133 | €5,102 | €423 | -€4,679 | -91.7% |
| Amounts payable | 17/49 | €35,181 | €35,843 | +€663 | +1.9% |
| Amounts payable after more than one year | 17 | €32,380 | €33,262 | +€882 | +2.7% |
| Other amounts payable | 178/9 | €32,380 | €33,262 | +€882 | +2.7% |
| Amounts payable within one year | 42/48 | €2,801 | €2,582 | -€220 | -7.8% |
| Trade debts | 44 | €2,251 | €2,032 | -€220 | -9.8% |
| Suppliers | 440/4 | €2,251 | €2,032 | -€220 | -9.8% |
| Taxes, remuneration and social security | 45 | €550 | €550 | = | 0.0% |
| Remuneration and social security | 454/9 | €550 | €550 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,942 | €5,345 | +€3,403 | +175.3% |
| Other operating charges | 640/8 | €118 | €380 | +€262 | +222.0% |
| Gross operating margin | 9900 | €2,558 | €1,631 | -€928 | -36.3% |
| Operating profit (loss) | 9901 | €499 | -€4,094 | -€4,593 | |
| Financial income | 75/76B | €21 | €15 | -€6 | -27.3% |
| Recurring financial income | 75 | €21 | €15 | -€6 | -27.3% |
| Financial charges | 65/66B | €410 | €381 | -€30 | -7.2% |
| Recurring financial charges | 65 | €410 | €381 | -€30 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €110 | -€4,459 | -€4,569 | |
| Income taxes | 67/77 | €298 | €220 | -€78 | -26.2% |
| Profit (loss) for the period | 9904 | -€188 | -€4,679 | -€4,491 | -2386.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€188 | -€4,679 | -€4,491 | -2386.5% |
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 7 October 2026 via checked.be.