CDLT CONSULTING: 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.
CDLT CONSULTING
Largest movements
- Cash +€45,707
up €45,707 (+50.0%), from €91,490 to €137,196
mainly Net result for the year (+€57,641) and Other debts (+€22,043)
- Receivables within one year +€31,309
new in 2025: €31,309
- Profit (loss) carried forward +€37,641
up €37,641 (+61.3%), from €61,371 to €99,012
- Other debts +€22,043
up €22,043 (+31,490%), from €70 to €22,113
- Tax, wage and social debts +€17,559
up €17,559 (+65.8%), from €26,689 to €44,248
of which Taxes: +€17,461
- Gross operating margin +€36,115
up €36,115 (+99.1%), from €36,458 to €72,573
- Taxes +€7,537
up €7,537 (+100.0%), from €7,538 to €15,075
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,490 | €169,938 | +€78,449 | +85.7% |
| Current assets | 29/58 | €91,490 | €169,938 | +€78,449 | +85.7% |
| Amounts receivable within one year | 40/41 | - | €31,309 | +€31,309 | |
| Trade receivables | 40 | - | €31,309 | +€31,309 | |
| Cash at bank and in hand | 54/58 | €91,490 | €137,196 | +€45,707 | +50.0% |
| Deferred charges and accrued income | 490/1 | - | €1,433 | +€1,433 | |
| Total equity and liabilities | 10/49 | €91,490 | €169,938 | +€78,449 | +85.7% |
| Equity | 10/15 | €64,371 | €102,012 | +€37,641 | +58.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,371 | €99,012 | +€37,641 | +61.3% |
| Amounts payable | 17/49 | €27,119 | €67,926 | +€40,807 | +150% |
| Amounts payable within one year | 42/48 | €27,119 | €67,926 | +€40,807 | +150% |
| Trade debts | 44 | €360 | €1,565 | +€1,205 | +335% |
| Suppliers | 440/4 | €360 | €1,565 | +€1,205 | +335% |
| Taxes, remuneration and social security | 45 | €26,689 | €44,248 | +€17,559 | +65.8% |
| Taxes | 450/3 | €17,076 | €34,537 | +€17,461 | +102% |
| Remuneration and social security | 454/9 | €9,614 | €9,712 | +€98 | +1.0% |
| Other amounts payable | 47/48 | €70 | €22,113 | +€22,043 | +31,490% |
| Other operating charges | 640/8 | €159 | €101 | -€58 | -36.6% |
| Non-recurring operating charges | 66A | €63 | €45 | -€18 | -28.7% |
| Gross operating margin | 9900 | €36,458 | €72,573 | +€36,115 | +99.1% |
| Operating profit (loss) | 9901 | €36,236 | €72,427 | +€36,191 | +99.9% |
| Financial income | 75/76B | €136 | €385 | +€248 | +183% |
| Recurring financial income | 75 | €136 | €385 | +€248 | +183% |
| Financial charges | 65/66B | €16 | €96 | +€80 | +500% |
| Recurring financial charges | 65 | €16 | €96 | +€80 | +500% |
| Profit (loss) for the period before taxes | 9903 | €36,356 | €72,716 | +€36,360 | +100% |
| Income taxes | 67/77 | €7,538 | €15,075 | +€7,537 | +100.0% |
| Profit (loss) for the period | 9904 | €28,818 | €57,641 | +€28,823 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €28,818 | €57,641 | +€28,823 | +100% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.