CDNA: 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.
CDNA
Largest movements
- Cash +€279,903
up €279,903 (+177.8%), from €157,418 to €437,321
mainly Net result for the year (+€242,700) and Tax, wage and social debts (+€75,331)
- Tangible fixed assets +€87,614
up €87,614 (+368.4%), from €23,784 to €111,397
of which Other tangible fixed assets: +€86,271
- Receivables within one year -€56,300
no longer reported in 2025 (was €56,300)
- Profit (loss) carried forward +€242,700
up €242,700 (+141.4%), from €171,616 to €414,316
- Tax, wage and social debts +€75,331
up €75,331 (+140.5%), from €53,619 to €128,950
- Gross operating margin +€104,007
up €104,007 (+45.6%), from €228,264 to €332,271
- Taxes +€25,212
up €25,212 (+48.6%), from €51,869 to €77,081
- Depreciation +€5,678
up €5,678 (+612.4%), from €927 to €6,605
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.
Cash bridge derived
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 | €241,828 | €551,124 | +€309,296 | +127.9% |
| Fixed assets | 21/28 | €25,819 | €113,226 | +€87,408 | +338.5% |
| Intangible fixed assets | 21 | €2,035 | €1,829 | -€206 | -10.1% |
| Tangible fixed assets | 22/27 | €23,784 | €111,397 | +€87,614 | +368.4% |
| Furniture and vehicles | 24 | €8,625 | €9,968 | +€1,343 | +15.6% |
| Other tangible fixed assets | 26 | €15,159 | €101,430 | +€86,271 | +569.1% |
| Current assets | 29/58 | €216,010 | €437,898 | +€221,888 | +102.7% |
| Amounts receivable within one year | 40/41 | €56,300 | - | -€56,300 | |
| Other amounts receivable | 41 | €56,300 | - | -€56,300 | |
| Cash at bank and in hand | 54/58 | €157,418 | €437,321 | +€279,903 | +177.8% |
| Deferred charges and accrued income | 490/1 | €2,292 | €577 | -€1,715 | -74.8% |
| Total equity and liabilities | 10/49 | €241,828 | €551,124 | +€309,296 | +127.9% |
| Equity | 10/15 | €176,616 | €419,316 | +€242,700 | +137.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,616 | €414,316 | +€242,700 | +141.4% |
| Amounts payable | 17/49 | €65,212 | €131,808 | +€66,596 | +102.1% |
| Amounts payable within one year | 42/48 | €60,262 | €131,808 | +€71,546 | +118.7% |
| Trade debts | 44 | €1,379 | €162 | -€1,217 | -88.2% |
| Suppliers | 440/4 | €1,379 | €162 | -€1,217 | -88.2% |
| Taxes, remuneration and social security | 45 | €53,619 | €128,950 | +€75,331 | +140.5% |
| Taxes | 450/3 | €53,619 | €128,950 | +€75,331 | +140.5% |
| Other amounts payable | 47/48 | €5,264 | €2,695 | -€2,569 | -48.8% |
| Accrued charges and deferred income | 492/3 | €4,950 | - | -€4,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €927 | €6,605 | +€5,678 | +612.4% |
| Other operating charges | 640/8 | €717 | €852 | +€135 | +18.8% |
| Gross operating margin | 9900 | €228,264 | €332,271 | +€104,007 | +45.6% |
| Operating profit (loss) | 9901 | €226,620 | €324,815 | +€98,195 | +43.3% |
| Financial income | 75/76B | €3 | €0 | -€2 | -91.4% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -91.4% |
| Financial charges | 65/66B | €3,137 | €5,034 | +€1,897 | +60.5% |
| Recurring financial charges | 65 | €3,137 | €5,034 | +€1,897 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | €223,485 | €319,781 | +€96,296 | +43.1% |
| Income taxes | 67/77 | €51,869 | €77,081 | +€25,212 | +48.6% |
| Profit (loss) for the period | 9904 | €171,616 | €242,700 | +€71,084 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €171,616 | €242,700 | +€71,084 | +41.4% |
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 10 October 2026 via checked.be.