CDK Concepts: 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.
CDK Concepts
Largest movements
- Cash +€23,932
up €23,932 (+110.9%), from €21,574 to €45,506
mainly Net result for the year (+€109,567) and Depreciation (+€20,339)
- Tangible fixed assets -€20,339
down €20,339 (-27.6%), from €73,723 to €53,384
- Debts after one year -€123,724
down €123,724 (-19.8%), from €623,833 to €500,110
- Reserves +€109,567
up €109,567 (+36.5%), from €299,835 to €409,402
- Gross operating margin +€12,038
up €12,038 (+6.5%), from €185,059 to €197,097
- Financial charges -€9,061
down €9,061 (-23.4%), from €38,807 to €29,746
- Taxes +€5,274
up €5,274 (+16.8%), from €31,447 to €36,721
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 | €1,364,842 | €1,362,915 | -€1,926 | -0.1% |
| Fixed assets | 21/28 | €1,323,723 | €1,303,384 | -€20,339 | -1.5% |
| Tangible fixed assets | 22/27 | €73,723 | €53,384 | -€20,339 | -27.6% |
| Furniture and vehicles | 24 | €73,723 | €53,384 | -€20,339 | -27.6% |
| Financial fixed assets | 28 | €1,250,000 | €1,250,000 | = | 0.0% |
| Current assets | 29/58 | €41,119 | €59,532 | +€18,413 | +44.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €18,553 | €8,279 | -€10,274 | -55.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €18,553 | €8,279 | -€10,274 | -55.4% |
| Cash at bank and in hand | 54/58 | €21,574 | €45,506 | +€23,932 | +110.9% |
| Deferred charges and accrued income | 490/1 | €991 | €5,747 | +€4,755 | +479.6% |
| Total equity and liabilities | 10/49 | €1,364,842 | €1,362,915 | -€1,926 | -0.1% |
| Equity | 10/15 | €300,835 | €410,402 | +€109,567 | +36.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €299,835 | €409,402 | +€109,567 | +36.5% |
| Distributable reserves | 133 | €299,835 | €409,402 | +€109,567 | +36.5% |
| Amounts payable | 17/49 | €1,064,007 | €952,514 | -€111,493 | -10.5% |
| Amounts payable after more than one year | 17 | €623,833 | €500,110 | -€123,724 | -19.8% |
| Financial debts | 170/4 | €623,833 | €500,110 | -€123,724 | -19.8% |
| Amounts payable within one year | 42/48 | €440,173 | €452,404 | +€12,231 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €119,900 | €123,724 | +€3,823 | +3.2% |
| Trade debts | 44 | €1,181 | €3,357 | +€2,177 | +184.4% |
| Suppliers | 440/4 | €1,181 | €3,357 | +€2,177 | +184.4% |
| Taxes, remuneration and social security | 45 | €8,000 | €3,800 | -€4,200 | -52.5% |
| Taxes | 450/3 | €4,200 | €0 | -€4,200 | -100.0% |
| Remuneration and social security | 454/9 | €3,800 | €3,800 | = | 0.0% |
| Other amounts payable | 47/48 | €311,093 | €321,523 | +€10,430 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,339 | €20,339 | = | 0.0% |
| Other operating charges | 640/8 | €720 | €724 | +€5 | +0.6% |
| Gross operating margin | 9900 | €185,059 | €197,097 | +€12,038 | +6.5% |
| Operating profit (loss) | 9901 | €164,000 | €176,033 | +€12,033 | +7.3% |
| Financial charges | 65/66B | €38,807 | €29,746 | -€9,061 | -23.4% |
| Recurring financial charges | 65 | €38,807 | €29,746 | -€9,061 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €125,193 | €146,288 | +€21,094 | +16.8% |
| Income taxes | 67/77 | €31,447 | €36,721 | +€5,274 | +16.8% |
| Profit (loss) for the period | 9904 | €93,746 | €109,567 | +€15,820 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €93,746 | €109,567 | +€15,820 | +16.9% |
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 4 October 2026 via checked.be.