CDK Invest: what changed
Two financial 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.
What changed
CDK Invest
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,064
2024 · €14,500-€6,437
Equity
€114,353
2024 · €106,289+€8,064
Cash
€9,555
2024 · €7,378+€2,177
Balance sheet total
€841,445
2024 · €905,072-€63,627
Largest movements
Assets
- Tangible fixed assets -€65,464
down €65,464 (-7.4%), from €883,384 to €817,921
of which Land and buildings: -€68,746
Equity and liabilities
- Debts after one year -€84,298
down €84,298 (-12.6%), from €670,117 to €585,819
Income statement
- Gross operating margin -€13,727
down €13,727 (-9.4%), from €145,716 to €131,989
- Other operating charges -€11,031
down €11,031 (-40.2%), from €27,455 to €16,424
- Staff costs +€8,732
new in 2025: €8,732
- Taxes -€3,888
down €3,888 (-53.6%), from €7,256 to €3,368
- Financial charges -€1,785
down €1,785 (-9.4%), from €19,081 to €17,297
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.
Result 2024
€14,500
Gross operating margin
-€13,727
Staff costs
-€8,732
Depreciation
-€682
Other operating charges
+€11,031
Financial income
+€0
Financial charges
+€1,785
Taxes
+€3,888
Result 2025
€8,064
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€90,454
Investment
-€12,641
Financing
-€75,636
Cash 2024
€7,378
From operations (derived)
+€90,454
Net result for the year
+€8,064
Depreciation
+€78,105
Receivables within one year
+€1,510
Deferred charges and accrued income
-€1,170
Trade debts
+€8,145
Tax, wage and social debts
+€800
Other debts
-€5,000
Investment (derived)
-€12,641
Investment in fixed assets (net)
-€12,641
Financing
-€75,636
Debts after one year
-€84,298
Current portion of long-term debt
+€663
Short-term financial debts
+€8,000
Cash 2025
€9,555
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €905,072 | €841,445 | -€63,627 | -7.0% |
| Fixed assets | 21/28 | €883,384 | €817,921 | -€65,464 | -7.4% |
| Tangible fixed assets | 22/27 | €883,384 | €817,921 | -€65,464 | -7.4% |
| Land and buildings | 22 | €883,384 | €814,638 | -€68,746 | -7.8% |
| Plant, machinery and equipment | 23 | - | €3,283 | +€3,283 | |
| Current assets | 29/58 | €21,688 | €23,524 | +€1,837 | +8.5% |
| Amounts receivable within one year | 40/41 | €7,974 | €6,464 | -€1,510 | -18.9% |
| Trade receivables | 40 | €3,481 | €652 | -€2,829 | -81.3% |
| Other amounts receivable | 41 | €4,493 | €5,812 | +€1,318 | +29.3% |
| Cash at bank and in hand | 54/58 | €7,378 | €9,555 | +€2,177 | +29.5% |
| Deferred charges and accrued income | 490/1 | €6,336 | €7,505 | +€1,170 | +18.5% |
| Total equity and liabilities | 10/49 | €905,072 | €841,445 | -€63,627 | -7.0% |
| Equity | 10/15 | €106,289 | €114,353 | +€8,064 | +7.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €31,289 | €39,353 | +€8,064 | +25.8% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €23,789 | €31,853 | +€8,064 | +33.9% |
| Amounts payable | 17/49 | €798,782 | €727,092 | -€71,691 | -9.0% |
| Amounts payable after more than one year | 17 | €670,117 | €585,819 | -€84,298 | -12.6% |
| Financial debts | 170/4 | €670,117 | €585,819 | -€84,298 | -12.6% |
| Amounts payable within one year | 42/48 | €128,665 | €141,273 | +€12,607 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €83,636 | €84,298 | +€663 | +0.8% |
| Financial debts | 43 | - | €8,000 | +€8,000 | |
| Credit institutions | 430/8 | - | €8,000 | +€8,000 | |
| Trade debts | 44 | €1,818 | €9,963 | +€8,145 | +448% |
| Suppliers | 440/4 | €1,818 | €9,963 | +€8,145 | +448% |
| Taxes, remuneration and social security | 45 | €7,256 | €8,056 | +€800 | +11.0% |
| Taxes | 450/3 | €7,256 | €7,575 | +€319 | +4.4% |
| Remuneration and social security | 454/9 | - | €481 | +€481 | |
| Other amounts payable | 47/48 | €35,955 | €30,955 | -€5,000 | -13.9% |
| Remuneration, social security and pensions | 62 | - | €8,732 | +€8,732 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,423 | €78,105 | +€682 | +0.9% |
| Other operating charges | 640/8 | €27,455 | €16,424 | -€11,031 | -40.2% |
| Gross operating margin | 9900 | €145,716 | €131,989 | -€13,727 | -9.4% |
| Operating profit (loss) | 9901 | €40,838 | €28,728 | -€12,110 | -29.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €19,081 | €17,297 | -€1,785 | -9.4% |
| Recurring financial charges | 65 | €19,081 | €17,297 | -€1,785 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €21,757 | €11,432 | -€10,325 | -47.5% |
| Income taxes | 67/77 | €7,256 | €3,368 | -€3,888 | -53.6% |
| Profit (loss) for the period | 9904 | €14,500 | €8,064 | -€6,437 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,500 | €8,064 | -€6,437 | -44.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.