CDL Architecture: 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.
CDL Architecture
Largest movements
- Receivables within one year -€16,632
down €16,632 (-42.5%), from €39,143 to €22,511
of which Trade receivables: -€19,140
- Deferred charges and accrued income +€14,661
up €14,661 (+230.5%), from €6,361 to €21,023
- Cash +€8,607
up €8,607 (+50.2%), from €17,132 to €25,739
mainly Receivables within one year (+€16,632) and Net result for the year (+€12,708)
- Tangible fixed assets -€3,651
down €3,651 (-13.5%), from €27,077 to €23,426
of which Other tangible fixed assets: -€2,423
- Accrued charges and deferred income -€14,864
down €14,864 (-100.0%), from €14,864 to €0
- Other debts +€9,350
up €9,350, from €0 to €9,350
- Trade debts +€7,510
up €7,510 (+187.7%), from €4,002 to €11,511
- Profit (loss) carried forward +€1,708
up €1,708 (+4.5%), from €38,041 to €39,749
- Debts after one year -€961
down €961 (-5.8%), from €16,630 to €15,670
- Gross operating margin -€10,731
down €10,731 (-11.4%), from €93,987 to €83,257
- Staff costs +€10,607
up €10,607 (+23.2%), from €45,726 to €56,333
- Taxes -€5,933
down €5,933 (-56.3%), from €10,530 to €4,597
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 | €89,844 | €92,830 | +€2,986 | +3.3% |
| Fixed assets | 21/28 | €27,208 | €23,557 | -€3,651 | -13.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €27,077 | €23,426 | -€3,651 | -13.5% |
| Furniture and vehicles | 24 | €10,287 | €9,059 | -€1,228 | -11.9% |
| Other tangible fixed assets | 26 | €16,790 | €14,366 | -€2,423 | -14.4% |
| Financial fixed assets | 28 | €132 | €132 | = | 0.0% |
| Current assets | 29/58 | €62,636 | €69,273 | +€6,637 | +10.6% |
| Amounts receivable within one year | 40/41 | €39,143 | €22,511 | -€16,632 | -42.5% |
| Trade receivables | 40 | €31,918 | €12,778 | -€19,140 | -60.0% |
| Other amounts receivable | 41 | €7,225 | €9,733 | +€2,508 | +34.7% |
| Cash at bank and in hand | 54/58 | €17,132 | €25,739 | +€8,607 | +50.2% |
| Deferred charges and accrued income | 490/1 | €6,361 | €21,023 | +€14,661 | +230.5% |
| Total equity and liabilities | 10/49 | €89,844 | €92,830 | +€2,986 | +3.3% |
| Equity | 10/15 | €40,041 | €41,749 | +€1,708 | +4.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,041 | €39,749 | +€1,708 | +4.5% |
| Amounts payable | 17/49 | €49,803 | €51,081 | +€1,278 | +2.6% |
| Amounts payable after more than one year | 17 | €16,630 | €15,670 | -€961 | -5.8% |
| Financial debts | 170/4 | €16,630 | €15,670 | -€961 | -5.8% |
| Amounts payable within one year | 42/48 | €18,309 | €35,411 | +€17,102 | +93.4% |
| Current portion of amounts payable after more than one year | 42 | €3,706 | €4,318 | +€612 | +16.5% |
| Financial debts | 43 | €4,119 | €3,361 | -€758 | -18.4% |
| Other loans | 439 | €4,119 | €3,361 | -€758 | -18.4% |
| Trade debts | 44 | €4,002 | €11,511 | +€7,510 | +187.7% |
| Suppliers | 440/4 | €4,002 | €11,511 | +€7,510 | +187.7% |
| Taxes, remuneration and social security | 45 | €6,482 | €6,870 | +€388 | +6.0% |
| Taxes | 450/3 | €1,234 | €4,250 | +€3,016 | +244.3% |
| Remuneration and social security | 454/9 | €5,247 | €2,620 | -€2,628 | -50.1% |
| Other amounts payable | 47/48 | €0 | €9,350 | +€9,350 | |
| Accrued charges and deferred income | 492/3 | €14,864 | €0 | -€14,864 | -100.0% |
| Remuneration, social security and pensions | 62 | €45,726 | €56,333 | +€10,607 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,664 | €7,431 | +€767 | +11.5% |
| Other operating charges | 640/8 | €1,014 | €482 | -€532 | -52.5% |
| Gross operating margin | 9900 | €93,987 | €83,257 | -€10,731 | -11.4% |
| Operating profit (loss) | 9901 | €40,584 | €19,011 | -€21,573 | -53.2% |
| Financial income | 75/76B | €88 | €449 | +€361 | +410.4% |
| Recurring financial income | 75 | €88 | €449 | +€361 | +410.4% |
| Financial charges | 65/66B | €1,408 | €2,154 | +€747 | +53.1% |
| Recurring financial charges | 65 | €1,408 | €2,154 | +€747 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €39,264 | €17,305 | -€21,959 | -55.9% |
| Income taxes | 67/77 | €10,530 | €4,597 | -€5,933 | -56.3% |
| Profit (loss) for the period | 9904 | €28,734 | €12,708 | -€16,026 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,734 | €12,708 | -€16,026 | -55.8% |
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 8 October 2026 via checked.be.