CDIT: 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.
CDIT
Largest movements
- Cash +€40,207
up €40,207 (+75.8%), from €53,030 to €93,238
mainly Net result for the year (+€50,531) and Depreciation (+€1,615)
- Tangible fixed assets -€1,615
down €1,615 (-32.0%), from €5,044 to €3,429
of which Plant, machinery and equipment: -€820
- Reserves +€29,626
up €29,626 (+138.1%), from €21,459 to €51,085
of which Distributable reserves: +€29,626
- Profit (loss) carried forward +€20,905
up €20,905, from -€20,905 to €0
- Other debts -€8,918
down €8,918 (-23.2%), from €38,475 to €29,557
- Trade debts -€1,195
down €1,195 (-50.5%), from €2,369 to €1,174
- Gross operating margin +€16,469
up €16,469 (+29.9%), from €55,069 to €71,537
- Taxes +€5,752
up €5,752 (+50.5%), from €11,388 to €17,140
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 | €72,228 | €111,739 | +€39,510 | +54.7% |
| Fixed assets | 21/28 | €5,044 | €3,429 | -€1,615 | -32.0% |
| Tangible fixed assets | 22/27 | €5,044 | €3,429 | -€1,615 | -32.0% |
| Plant, machinery and equipment | 23 | €3,135 | €2,316 | -€820 | -26.1% |
| Furniture and vehicles | 24 | €1,909 | €1,113 | -€796 | -41.7% |
| Current assets | 29/58 | €67,184 | €108,310 | +€41,126 | +61.2% |
| Amounts receivable within one year | 40/41 | €13,654 | €14,573 | +€918 | +6.7% |
| Trade receivables | 40 | €13,654 | €14,573 | +€918 | +6.7% |
| Cash at bank and in hand | 54/58 | €53,030 | €93,238 | +€40,207 | +75.8% |
| Deferred charges and accrued income | 490/1 | €500 | €500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €72,228 | €111,739 | +€39,510 | +54.7% |
| Equity | 10/15 | €19,146 | €69,677 | +€50,531 | +263.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €21,459 | €51,085 | +€29,626 | +138.1% |
| Tax-exempt reserves | 132 | €19,600 | €19,600 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €31,485 | +€29,626 | +1593.5% |
| Profit (loss) carried forward | 14 | -€20,905 | €0 | +€20,905 | |
| Amounts payable | 17/49 | €53,082 | €42,061 | -€11,021 | -20.8% |
| Amounts payable within one year | 42/48 | €53,082 | €42,061 | -€11,021 | -20.8% |
| Trade debts | 44 | €2,369 | €1,174 | -€1,195 | -50.5% |
| Suppliers | 440/4 | €2,369 | €1,174 | -€1,195 | -50.5% |
| Taxes, remuneration and social security | 45 | €12,238 | €11,331 | -€907 | -7.4% |
| Taxes | 450/3 | €12,238 | €11,331 | -€907 | -7.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €38,475 | €29,557 | -€8,918 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €1,615 | +€422 | +35.3% |
| Other operating charges | 640/8 | €171 | €120 | -€51 | -29.8% |
| Gross operating margin | 9900 | €55,069 | €71,537 | +€16,469 | +29.9% |
| Operating profit (loss) | 9901 | €53,704 | €69,802 | +€16,098 | +30.0% |
| Financial income | 75/76B | €8 | €76 | +€68 | +898.3% |
| Recurring financial income | 75 | €8 | €76 | +€68 | +898.3% |
| Financial charges | 65/66B | €2,183 | €2,207 | +€24 | +1.1% |
| Recurring financial charges | 65 | €2,183 | €2,207 | +€24 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €51,529 | €67,671 | +€16,142 | +31.3% |
| Income taxes | 67/77 | €11,388 | €17,140 | +€5,752 | +50.5% |
| Profit (loss) for the period | 9904 | €40,141 | €50,531 | +€10,390 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,141 | €50,531 | +€10,390 | +25.9% |
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 1 October 2026 via checked.be.