CDLR SPRL: 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.
CDLR SPRL
Largest movements
- Tangible fixed assets -€17,666
down €17,666 (-5.7%), from €308,338 to €290,672
of which Land and buildings: -€17,666
- Debts after one year -€29,895
down €29,895 (-20.5%), from €146,025 to €116,130
- Profit (loss) carried forward +€14,449
up €14,449 (+81.9%), from €17,646 to €32,095
- Other debts +€6,848
up €6,848 (+11.8%), from €58,260 to €65,108
- Trade debts -€4,900
down €4,900 (-66.2%), from €7,400 to €2,500
- Tax, wage and social debts -€3,384
down €3,384 (-48.3%), from €7,004 to €3,620
- Gross operating margin +€8,674
up €8,674 (+23.7%), from €36,532 to €45,205
- Other operating charges -€7,600
down €7,600 (-80.0%), from €9,504 to €1,904
- Taxes +€3,000
new in 2024: €3,000
- Depreciation -€956
down €956 (-5.1%), from €18,622 to €17,666
- Financial charges -€883
down €883 (-9.7%), from €9,070 to €8,186
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,452 | €294,807 | -€15,645 | -5.0% |
| Fixed assets | 21/28 | €308,338 | €290,672 | -€17,666 | -5.7% |
| Tangible fixed assets | 22/27 | €308,338 | €290,672 | -€17,666 | -5.7% |
| Land and buildings | 22 | €308,338 | €290,672 | -€17,666 | -5.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €2,114 | €4,135 | +€2,021 | +95.6% |
| Cash at bank and in hand | 54/58 | €1,218 | €4,135 | +€2,918 | +239.6% |
| Deferred charges and accrued income | 490/1 | €896 | - | -€896 | |
| Total equity and liabilities | 10/49 | €310,452 | €294,807 | -€15,645 | -5.0% |
| Equity | 10/15 | €63,106 | €77,555 | +€14,449 | +22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,646 | €32,095 | +€14,449 | +81.9% |
| Amounts payable | 17/49 | €247,346 | €217,252 | -€30,094 | -12.2% |
| Amounts payable after more than one year | 17 | €146,025 | €116,130 | -€29,895 | -20.5% |
| Financial debts | 170/4 | €146,025 | €116,130 | -€29,895 | -20.5% |
| Amounts payable within one year | 42/48 | €101,321 | €101,122 | -€199 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €28,657 | €29,895 | +€1,237 | +4.3% |
| Trade debts | 44 | €7,400 | €2,500 | -€4,900 | -66.2% |
| Suppliers | 440/4 | €7,400 | €2,500 | -€4,900 | -66.2% |
| Taxes, remuneration and social security | 45 | €7,004 | €3,620 | -€3,384 | -48.3% |
| Taxes | 450/3 | €7,004 | €3,620 | -€3,384 | -48.3% |
| Other amounts payable | 47/48 | €58,260 | €65,108 | +€6,848 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,622 | €17,666 | -€956 | -5.1% |
| Other operating charges | 640/8 | €9,504 | €1,904 | -€7,600 | -80.0% |
| Gross operating margin | 9900 | €36,532 | €45,205 | +€8,674 | +23.7% |
| Operating profit (loss) | 9901 | €8,406 | €25,635 | +€17,230 | +205.0% |
| Financial charges | 65/66B | €9,070 | €8,186 | -€883 | -9.7% |
| Recurring financial charges | 65 | €9,070 | €8,186 | -€883 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€664 | €17,449 | +€18,113 | |
| Income taxes | 67/77 | - | €3,000 | +€3,000 | |
| Profit (loss) for the period | 9904 | -€664 | €14,449 | +€15,113 | |
| Profit (loss) for the period to be appropriated | 9905 | -€664 | €14,449 | +€15,113 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.