CDM IT - Services: what changed
CDM IT - Services
Largest movements
- Tangible fixed assets +€15,802
up €15,802 (+23.3%), from €67,673 to €83,475
of which Furniture and vehicles: +€13,779
- Cash -€11,602
down €11,602 (-39.0%), from €29,770 to €18,168
- Deferred charges and accrued income -€3,978
no longer reported in 2025 (was €3,978)
- Current investments +€2,814
up €2,814 (+5.5%), from €51,585 to €54,399
- Profit (loss) carried forward -€6,318
down €6,318, from €0 to -€6,318
- Other debts +€4,822
up €4,822 (+32.0%), from €15,065 to €19,888
- Tax, wage and social debts +€1,815
up €1,815 (+36.8%), from €4,936 to €6,751
- Gross operating margin -€14,257
down €14,257 (-35.8%), from €39,863 to €25,606
- Financial charges -€12,499
down €12,499 (-98.9%), from €12,638 to €140
- Taxes -€5,890
down €5,890 (-76.8%), from €7,669 to €1,779
- Depreciation -€2,693
down €2,693 (-29.2%), from €9,215 to €6,521
- Financial income -€1,088
down €1,088 (-90.1%), from €1,208 to €120
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,004 | €170,801 | +€1,797 | +1.1% |
| Fixed assets | 21/28 | €68,975 | €84,777 | +€15,802 | +22.9% |
| Tangible fixed assets | 22/27 | €67,673 | €83,475 | +€15,802 | +23.3% |
| Plant, machinery and equipment | 23 | €3,854 | €4,827 | +€973 | +25.2% |
| Furniture and vehicles | 24 | €63,820 | €77,598 | +€13,779 | +21.6% |
| Other tangible fixed assets | 26 | - | €1,050 | +€1,050 | |
| Financial fixed assets | 28 | €1,301 | €1,301 | = | 0.0% |
| Current assets | 29/58 | €100,029 | €86,024 | -€14,005 | -14.0% |
| Amounts receivable within one year | 40/41 | €14,695 | €13,457 | -€1,238 | -8.4% |
| Trade receivables | 40 | €11,378 | €13,457 | +€2,079 | +18.3% |
| Other amounts receivable | 41 | €3,317 | - | -€3,317 | |
| Current investments | 50/53 | €51,585 | €54,399 | +€2,814 | +5.5% |
| Cash at bank and in hand | 54/58 | €29,770 | €18,168 | -€11,602 | -39.0% |
| Deferred charges and accrued income | 490/1 | €3,978 | - | -€3,978 | |
| Total equity and liabilities | 10/49 | €169,004 | €170,801 | +€1,797 | +1.1% |
| Equity | 10/15 | €147,275 | €140,957 | -€6,318 | -4.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €141,070 | €141,070 | = | 0.0% |
| Distributable reserves | 133 | €141,070 | €141,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€6,318 | -€6,318 | |
| Amounts payable | 17/49 | €21,729 | €29,844 | +€8,115 | +37.3% |
| Amounts payable within one year | 42/48 | €21,729 | €29,844 | +€8,115 | +37.3% |
| Trade debts | 44 | €1,728 | €3,206 | +€1,478 | +85.6% |
| Suppliers | 440/4 | €1,728 | €3,206 | +€1,478 | +85.6% |
| Taxes, remuneration and social security | 45 | €4,936 | €6,751 | +€1,815 | +36.8% |
| Taxes | 450/3 | €4,936 | €6,751 | +€1,815 | +36.8% |
| Other amounts payable | 47/48 | €15,065 | €19,888 | +€4,822 | +32.0% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €31,036 | - | -€31,036 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,215 | €6,521 | -€2,693 | -29.2% |
| Other operating charges | 640/8 | €741 | €691 | -€51 | -6.8% |
| Non-recurring operating charges | 66A | - | €15,566 | +€15,566 | |
| Gross operating margin | 9900 | €39,863 | €25,606 | -€14,257 | -35.8% |
| Operating profit (loss) | 9901 | €29,907 | €2,827 | -€27,079 | -90.5% |
| Financial income | 75/76B | €1,208 | €120 | -€1,088 | -90.1% |
| Recurring financial income | 75 | €1,208 | €120 | -€1,088 | -90.1% |
| Financial charges | 65/66B | €12,638 | €140 | -€12,499 | -98.9% |
| Recurring financial charges | 65 | €12,638 | €140 | -€12,499 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €18,476 | €2,808 | -€15,669 | -84.8% |
| Income taxes | 67/77 | €7,669 | €1,779 | -€5,890 | -76.8% |
| Profit (loss) for the period | 9904 | €10,807 | €1,029 | -€9,778 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,807 | €1,029 | -€9,778 | -90.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.