CDP Design & 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.
CDP Design & Consulting
Largest movements
- Receivables within one year +€36,917
up €36,917 (+91.1%), from €40,518 to €77,435
of which Other amounts receivable: +€34,417
- Cash -€21,059
down €21,059 (-77.9%), from €27,048 to €5,989
mainly Contributions, distributions and other (-€65,000) and Receivables within one year (-€36,917)
- Tangible fixed assets -€9,799
down €9,799 (-53.6%), from €18,299 to €8,500
of which Leasing and similar rights: -€6,576
- Stocks and contracts -€7,000
down €7,000 (-23.0%), from €30,500 to €23,500
- Deferred charges and accrued income +€5,134
up €5,134 (+93.6%), from €5,488 to €10,622
- Other debts +€65,000
up €65,000, from €0 to €65,000
- Profit (loss) carried forward -€33,285
down €33,285 (-37.8%), from €88,038 to €54,753
- Debts after one year -€17,331
down €17,331 (-17.5%), from €98,811 to €81,480
- Tax, wage and social debts -€4,707
down €4,707 (-10.9%), from €43,370 to €38,663
of which Taxes: -€2,807
- Current portion of long-term debt -€4,465
down €4,465 (-20.5%), from €21,796 to €17,331
- Gross operating margin -€2,583
down €2,583 (-3.8%), from €67,295 to €64,712
- Financial charges +€1,665
up €1,665 (+29.2%), from €5,703 to €7,368
- Taxes -€1,252
down €1,252 (-8.4%), from €14,918 to €13,666
- Other operating charges +€874
up €874 (+600%), from €146 to €1,020
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 | €321,852 | €330,345 | +€8,493 | +2.6% |
| Fixed assets | 21/28 | €168,299 | €162,799 | -€5,500 | -3.3% |
| Tangible fixed assets | 22/27 | €18,299 | €8,500 | -€9,799 | -53.6% |
| Plant, machinery and equipment | 23 | €1,330 | €762 | -€568 | -42.7% |
| Furniture and vehicles | 24 | €8,527 | €5,872 | -€2,656 | -31.1% |
| Leasing and similar rights | 25 | €8,441 | €1,866 | -€6,576 | -77.9% |
| Financial fixed assets | 28 | €150,000 | €154,299 | +€4,299 | +2.9% |
| Current assets | 29/58 | €153,553 | €167,546 | +€13,993 | +9.1% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €30,500 | €23,500 | -€7,000 | -23.0% |
| Stocks | 30/36 | €30,500 | €23,500 | -€7,000 | -23.0% |
| Amounts receivable within one year | 40/41 | €40,518 | €77,435 | +€36,917 | +91.1% |
| Trade receivables | 40 | €15,420 | €17,921 | +€2,501 | +16.2% |
| Other amounts receivable | 41 | €25,098 | €59,514 | +€34,417 | +137% |
| Cash at bank and in hand | 54/58 | €27,048 | €5,989 | -€21,059 | -77.9% |
| Deferred charges and accrued income | 490/1 | €5,488 | €10,622 | +€5,134 | +93.6% |
| Total equity and liabilities | 10/49 | €321,852 | €330,345 | +€8,493 | +2.6% |
| Equity | 10/15 | €154,187 | €120,902 | -€33,285 | -21.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €64,149 | €64,149 | = | 0.0% |
| Distributable reserves | 133 | €64,149 | €64,149 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,038 | €54,753 | -€33,285 | -37.8% |
| Amounts payable | 17/49 | €167,665 | €209,443 | +€41,778 | +24.9% |
| Amounts payable after more than one year | 17 | €98,811 | €81,480 | -€17,331 | -17.5% |
| Financial debts | 170/4 | €98,811 | €81,480 | -€17,331 | -17.5% |
| Amounts payable within one year | 42/48 | €68,785 | €127,963 | +€59,178 | +86.0% |
| Current portion of amounts payable after more than one year | 42 | €21,796 | €17,331 | -€4,465 | -20.5% |
| Trade debts | 44 | €3,619 | €6,969 | +€3,350 | +92.5% |
| Suppliers | 440/4 | €3,619 | €6,969 | +€3,350 | +92.5% |
| Taxes, remuneration and social security | 45 | €43,370 | €38,663 | -€4,707 | -10.9% |
| Taxes | 450/3 | €41,470 | €38,663 | -€2,807 | -6.8% |
| Remuneration and social security | 454/9 | €1,900 | €0 | -€1,900 | -100% |
| Other amounts payable | 47/48 | €0 | €65,000 | +€65,000 | |
| Accrued charges and deferred income | 492/3 | €70 | €0 | -€70 | -100% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,505 | €12,268 | -€237 | -1.9% |
| Other operating charges | 640/8 | €146 | €1,020 | +€874 | +600% |
| Non-recurring operating charges | 66A | - | €1,843 | +€1,843 | |
| Gross operating margin | 9900 | €67,295 | €64,712 | -€2,583 | -3.8% |
| Operating profit (loss) | 9901 | €54,644 | €49,581 | -€5,063 | -9.3% |
| Financial income | 75/76B | €2,530 | €3,168 | +€638 | +25.2% |
| Recurring financial income | 75 | €2,530 | €3,168 | +€638 | +25.2% |
| Financial charges | 65/66B | €5,703 | €7,368 | +€1,665 | +29.2% |
| Recurring financial charges | 65 | €5,703 | €7,368 | +€1,665 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €51,471 | €45,381 | -€6,091 | -11.8% |
| Income taxes | 67/77 | €14,918 | €13,666 | -€1,252 | -8.4% |
| Profit (loss) for the period | 9904 | €36,554 | €31,715 | -€4,839 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,554 | €31,715 | -€4,839 | -13.2% |
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 18 October 2026 via checked.be.