CDL CONSULTING: 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 CONSULTING
Largest movements
- Cash -€35,639
down €35,639 (-75.8%), from €47,008 to €11,369
mainly Other debts (-€45,272) and Net result for the year (-€15,603)
- Receivables within one year -€25,325
down €25,325 (-70.3%), from €36,048 to €10,724
of which Trade receivables: -€13,227
- Intangible fixed assets -€4,250
down €4,250 (-14.0%), from €30,425 to €26,175
- Deferred charges and accrued income +€2,728
up €2,728 (+1446.5%), from €189 to €2,917
- Other debts -€45,272
down €45,272 (-56.6%), from €80,000 to €34,728
- Profit (loss) carried forward -€15,603
down €15,603, from €15,127 to -€476
- Trade debts -€1,207
down €1,207 (-53.1%), from €2,276 to €1,068
- Gross operating margin -€91,601
down €91,601, from €85,646 to -€5,955
- Taxes -€14,667
down €14,667 (-99.1%), from €14,799 to €132
- Depreciation +€950
up €950 (+15.3%), from €6,203 to €7,153
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 | €120,127 | €57,232 | -€62,894 | -52.4% |
| Fixed assets | 21/28 | €36,881 | €32,222 | -€4,659 | -12.6% |
| Intangible fixed assets | 21 | €30,425 | €26,175 | -€4,250 | -14.0% |
| Tangible fixed assets | 22/27 | €6,456 | €6,047 | -€409 | -6.3% |
| Furniture and vehicles | 24 | €5,311 | €4,579 | -€732 | -13.8% |
| Other tangible fixed assets | 26 | €1,145 | €1,468 | +€323 | +28.2% |
| Current assets | 29/58 | €83,245 | €25,010 | -€58,235 | -70.0% |
| Amounts receivable within one year | 40/41 | €36,048 | €10,724 | -€25,325 | -70.3% |
| Trade receivables | 40 | €23,451 | €10,224 | -€13,227 | -56.4% |
| Other amounts receivable | 41 | €12,598 | €500 | -€12,098 | -96.0% |
| Cash at bank and in hand | 54/58 | €47,008 | €11,369 | -€35,639 | -75.8% |
| Deferred charges and accrued income | 490/1 | €189 | €2,917 | +€2,728 | +1446.5% |
| Total equity and liabilities | 10/49 | €120,127 | €57,232 | -€62,894 | -52.4% |
| Equity | 10/15 | €17,627 | €2,024 | -€15,603 | -88.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,127 | -€476 | -€15,603 | |
| Amounts payable | 17/49 | €102,499 | €55,209 | -€47,291 | -46.1% |
| Amounts payable within one year | 42/48 | €102,499 | €55,209 | -€47,291 | -46.1% |
| Trade debts | 44 | €2,276 | €1,068 | -€1,207 | -53.1% |
| Suppliers | 440/4 | €2,276 | €1,068 | -€1,207 | -53.1% |
| Taxes, remuneration and social security | 45 | €20,224 | €19,413 | -€811 | -4.0% |
| Taxes | 450/3 | €20,224 | €19,413 | -€811 | -4.0% |
| Other amounts payable | 47/48 | €80,000 | €34,728 | -€45,272 | -56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,203 | €7,153 | +€950 | +15.3% |
| Other operating charges | 640/8 | €46 | €46 | = | 0.0% |
| Gross operating margin | 9900 | €85,646 | -€5,955 | -€91,601 | |
| Operating profit (loss) | 9901 | €79,397 | -€13,154 | -€92,551 | |
| Financial income | 75/76B | €382 | €167 | -€216 | -56.4% |
| Recurring financial income | 75 | €382 | €167 | -€216 | -56.4% |
| Financial charges | 65/66B | €2,512 | €2,484 | -€28 | -1.1% |
| Recurring financial charges | 65 | €2,512 | €2,484 | -€28 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €77,267 | -€15,471 | -€92,738 | |
| Income taxes | 67/77 | €14,799 | €132 | -€14,667 | -99.1% |
| Profit (loss) for the period | 9904 | €62,468 | -€15,603 | -€78,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,468 | -€15,603 | -€78,071 |
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 5 October 2026 via checked.be.