CDMS Distribution: 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.
CDMS Distribution
Largest movements
- Receivables within one year +€604
up €604 (+16.3%), from €3,708 to €4,312
of which Other amounts receivable: +€358
- Cash -€185
down €185 (-41.9%), from €442 to €257
mainly Net result for the year (-€1,363) and Receivables within one year (-€604)
- Other debts +€1,700
new in 2024: €1,700
- Profit (loss) carried forward -€1,363
down €1,363 (-1.6%), from -€83,009 to -€84,373
- Trade debts +€82
up €82 (+0.1%), from €65,159 to €65,242
- Gross operating margin -€481
down €481 (-48.9%), from -€984 to -€1,465
- Depreciation -€29
down €29 (-99.9%), from €29 to €0
- Financial income +€25
up €25 (+21.3%), from €119 to €145
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 | €4,150 | €4,569 | +€419 | +10.1% |
| Fixed assets | 21/28 | €0 | - | -€0 | |
| Intangible fixed assets | 21 | €0 | - | -€0 | |
| Current assets | 29/58 | €4,150 | €4,569 | +€419 | +10.1% |
| Amounts receivable within one year | 40/41 | €3,708 | €4,312 | +€604 | +16.3% |
| Trade receivables | 40 | €1,226 | €1,472 | +€246 | +20.1% |
| Other amounts receivable | 41 | €2,482 | €2,840 | +€358 | +14.4% |
| Cash at bank and in hand | 54/58 | €442 | €257 | -€185 | -41.9% |
| Total equity and liabilities | 10/49 | €4,150 | €4,569 | +€419 | +10.1% |
| Equity | 10/15 | -€61,009 | -€62,373 | -€1,363 | -2.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,009 | -€84,373 | -€1,363 | -1.6% |
| Amounts payable | 17/49 | €65,159 | €66,942 | +€1,782 | +2.7% |
| Amounts payable within one year | 42/48 | €65,159 | €66,942 | +€1,782 | +2.7% |
| Trade debts | 44 | €65,159 | €65,242 | +€82 | +0.1% |
| Suppliers | 440/4 | €65,159 | €65,242 | +€82 | +0.1% |
| Other amounts payable | 47/48 | - | €1,700 | +€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29 | €0 | -€29 | -99.9% |
| Gross operating margin | 9900 | -€984 | -€1,465 | -€481 | -48.9% |
| Operating profit (loss) | 9901 | -€1,012 | -€1,465 | -€452 | -44.7% |
| Financial income | 75/76B | €119 | €145 | +€25 | +21.3% |
| Recurring financial income | 75 | €119 | €145 | +€25 | +21.3% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€932 | -€1,363 | -€431 | -46.3% |
| Profit (loss) for the period | 9904 | -€932 | -€1,363 | -€431 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€932 | -€1,363 | -€431 | -46.3% |
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.