CDMC: 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.
CDMC
Largest movements
- Receivables within one year +€23,340
up €23,340 (+331.2%), from €7,046 to €30,386
of which Trade receivables: +€12,765
- Cash -€9,029
down €9,029 (-52.5%), from €17,213 to €8,184
mainly Receivables within one year (-€23,340) and Debts after one year (-€2,974)
- Tangible fixed assets -€5,422
down €5,422 (-17.1%), from €31,781 to €26,359
of which Other tangible fixed assets: -€2,735
- Profit (loss) carried forward +€8,174
up €8,174, from -€1,184 to €6,990
- Debts after one year -€2,974
down €2,974 (-12.4%), from €23,938 to €20,964
- Trade debts +€1,708
up €1,708 (+2303.5%), from €74 to €1,782
- Tax, wage and social debts +€1,359
up €1,359 (+14.4%), from €9,421 to €10,780
- Taxes -€2,689
down €2,689 (-33.7%), from €7,984 to €5,295
- Gross operating margin -€1,215
down €1,215 (-4.9%), from €24,737 to €23,523
- Financial charges +€1,003
up €1,003 (+69.8%), from €1,437 to €2,441
- Depreciation -€433
down €433 (-7.4%), from €5,855 to €5,422
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 | €56,195 | €65,156 | +€8,960 | +15.9% |
| Fixed assets | 21/28 | €31,936 | €26,514 | -€5,422 | -17.0% |
| Tangible fixed assets | 22/27 | €31,781 | €26,359 | -€5,422 | -17.1% |
| Land and buildings | 22 | €18,574 | €16,501 | -€2,073 | -11.2% |
| Furniture and vehicles | 24 | €825 | €212 | -€614 | -74.3% |
| Other tangible fixed assets | 26 | €12,381 | €9,646 | -€2,735 | -22.1% |
| Financial fixed assets | 28 | €155 | €155 | = | 0.0% |
| Current assets | 29/58 | €24,259 | €38,641 | +€14,382 | +59.3% |
| Amounts receivable within one year | 40/41 | €7,046 | €30,386 | +€23,340 | +331.2% |
| Trade receivables | 40 | - | €12,765 | +€12,765 | |
| Other amounts receivable | 41 | €7,046 | €17,621 | +€10,575 | +150.1% |
| Cash at bank and in hand | 54/58 | €17,213 | €8,184 | -€9,029 | -52.5% |
| Deferred charges and accrued income | 490/1 | - | €71 | +€71 | |
| Total equity and liabilities | 10/49 | €56,195 | €65,156 | +€8,960 | +15.9% |
| Equity | 10/15 | €17,416 | €25,590 | +€8,174 | +46.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,184 | €6,990 | +€8,174 | |
| Amounts payable | 17/49 | €38,780 | €39,566 | +€786 | +2.0% |
| Amounts payable after more than one year | 17 | €23,938 | €20,964 | -€2,974 | -12.4% |
| Financial debts | 170/4 | €23,938 | €20,964 | -€2,974 | -12.4% |
| Amounts payable within one year | 42/48 | €14,841 | €18,602 | +€3,761 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €3,383 | €3,538 | +€155 | +4.6% |
| Trade debts | 44 | €74 | €1,782 | +€1,708 | +2303.5% |
| Suppliers | 440/4 | €74 | €1,782 | +€1,708 | +2303.5% |
| Taxes, remuneration and social security | 45 | €9,421 | €10,780 | +€1,359 | +14.4% |
| Taxes | 450/3 | €9,421 | €10,780 | +€1,359 | +14.4% |
| Other amounts payable | 47/48 | €1,963 | €2,502 | +€539 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,855 | €5,422 | -€433 | -7.4% |
| Other operating charges | 640/8 | €2,427 | €2,271 | -€155 | -6.4% |
| Gross operating margin | 9900 | €24,737 | €23,523 | -€1,215 | -4.9% |
| Operating profit (loss) | 9901 | €16,456 | €15,830 | -€626 | -3.8% |
| Financial income | 75/76B | €5 | €80 | +€75 | +1493.7% |
| Recurring financial income | 75 | €5 | €80 | +€75 | +1493.7% |
| Financial charges | 65/66B | €1,437 | €2,441 | +€1,003 | +69.8% |
| Recurring financial charges | 65 | €1,437 | €2,441 | +€1,003 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €15,024 | €13,469 | -€1,554 | -10.3% |
| Income taxes | 67/77 | €7,984 | €5,295 | -€2,689 | -33.7% |
| Profit (loss) for the period | 9904 | €7,039 | €8,174 | +€1,135 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,039 | €8,174 | +€1,135 | +16.1% |
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 28 September 2026 via checked.be.