CDIMMO: 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.
CDIMMO
Largest movements
- Cash -€20,639
down €20,639 (-6.7%), from €309,837 to €289,198
mainly Investment in fixed assets (net) (-€60,128) and Trade debts (-€13,130)
- Tangible fixed assets +€17,404
up €17,404 (+6.2%), from €282,292 to €299,696
of which Land and buildings: +€25,633
- Trade debts -€13,130
down €13,130 (-80.3%), from €16,354 to €3,225
- Depreciation +€5,560
up €5,560 (+15.0%), from €37,164 to €42,724
- Other operating charges -€5,043
down €5,043 (-26.4%), from €19,130 to €14,087
- Gross operating margin -€4,031
down €4,031 (-5.8%), from €69,131 to €65,100
- Taxes -€976
down €976 (-22.1%), from €4,421 to €3,445
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 | €1,017,398 | €1,014,188 | -€3,210 | -0.3% |
| Fixed assets | 21/28 | €704,292 | €721,696 | +€17,404 | +2.5% |
| Tangible fixed assets | 22/27 | €282,292 | €299,696 | +€17,404 | +6.2% |
| Land and buildings | 22 | €267,345 | €292,978 | +€25,633 | +9.6% |
| Furniture and vehicles | 24 | €14,946 | €6,718 | -€8,228 | -55.1% |
| Financial fixed assets | 28 | €422,000 | €422,000 | = | 0.0% |
| Current assets | 29/58 | €313,106 | €292,492 | -€20,614 | -6.6% |
| Amounts receivable within one year | 40/41 | €1,400 | €1,400 | = | 0.0% |
| Trade receivables | 40 | €1,400 | €1,400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €309,837 | €289,198 | -€20,639 | -6.7% |
| Deferred charges and accrued income | 490/1 | €1,869 | €1,894 | +€25 | +1.3% |
| Total equity and liabilities | 10/49 | €1,017,398 | €1,014,188 | -€3,210 | -0.3% |
| Equity | 10/15 | €994,493 | €999,117 | +€4,623 | +0.5% |
| Contributions | 10/11 | €38,038 | €38,038 | = | 0.0% |
| Reserves | 13 | €167,799 | €167,799 | = | 0.0% |
| Tax-exempt reserves | 132 | €279 | €279 | = | 0.0% |
| Distributable reserves | 133 | €167,521 | €167,521 | = | 0.0% |
| Profit (loss) carried forward | 14 | €788,656 | €793,279 | +€4,623 | +0.6% |
| Amounts payable | 17/49 | €22,904 | €15,072 | -€7,833 | -34.2% |
| Amounts payable after more than one year | 17 | €1,420 | €1,420 | = | 0.0% |
| Other amounts payable | 178/9 | €1,420 | €1,420 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,760 | €9,654 | -€11,105 | -53.5% |
| Trade debts | 44 | €16,354 | €3,225 | -€13,130 | -80.3% |
| Suppliers | 440/4 | €16,354 | €3,225 | -€13,130 | -80.3% |
| Taxes, remuneration and social security | 45 | €4,405 | €6,430 | +€2,024 | +46.0% |
| Taxes | 450/3 | €4,405 | €6,430 | +€2,024 | +46.0% |
| Accrued charges and deferred income | 492/3 | €725 | €3,997 | +€3,273 | +451.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,164 | €42,724 | +€5,560 | +15.0% |
| Other operating charges | 640/8 | €19,130 | €14,087 | -€5,043 | -26.4% |
| Gross operating margin | 9900 | €69,131 | €65,100 | -€4,031 | -5.8% |
| Operating profit (loss) | 9901 | €12,837 | €8,290 | -€4,547 | -35.4% |
| Financial charges | 65/66B | €207 | €222 | +€15 | +7.2% |
| Recurring financial charges | 65 | €207 | €222 | +€15 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €12,630 | €8,068 | -€4,562 | -36.1% |
| Income taxes | 67/77 | €4,421 | €3,445 | -€976 | -22.1% |
| Profit (loss) for the period | 9904 | €8,210 | €4,623 | -€3,586 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,210 | €4,623 | -€3,586 | -43.7% |
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 28 September 2026 via checked.be.