CDPNEUMOLOGIE: 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.
CDPNEUMOLOGIE
Largest movements
- Cash +€122,885
up €122,885 (+211%), from €58,165 to €181,050
mainly Net result for the year (+€106,085) and Tax, wage and social debts (+€34,391)
- Receivables within one year +€21,426
up €21,426 (+393%), from €5,447 to €26,873
- Deferred charges and accrued income -€6,917
down €6,917 (-15.6%), from €44,222 to €37,305
- Tangible fixed assets +€4,267
new in 2025: €4,267
of which Plant, machinery and equipment: +€3,222
- Profit (loss) carried forward +€106,085
up €106,085 (+126%), from €84,320 to €190,406
- Tax, wage and social debts +€34,391
up €34,391 (+140%), from €24,514 to €58,905
- Gross operating margin +€30,626
up €30,626 (+28.6%), from €107,002 to €137,628
- Taxes +€8,465
up €8,465 (+37.6%), from €22,514 to €30,979
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 | €111,334 | €252,995 | +€141,661 | +127% |
| Fixed assets | 21/28 | €3,500 | €7,767 | +€4,267 | +122% |
| Tangible fixed assets | 22/27 | - | €4,267 | +€4,267 | |
| Plant, machinery and equipment | 23 | - | €3,222 | +€3,222 | |
| Furniture and vehicles | 24 | - | €1,045 | +€1,045 | |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €107,834 | €245,228 | +€137,394 | +127% |
| Amounts receivable within one year | 40/41 | €5,447 | €26,873 | +€21,426 | +393% |
| Other amounts receivable | 41 | €5,447 | €26,873 | +€21,426 | +393% |
| Cash at bank and in hand | 54/58 | €58,165 | €181,050 | +€122,885 | +211% |
| Deferred charges and accrued income | 490/1 | €44,222 | €37,305 | -€6,917 | -15.6% |
| Total equity and liabilities | 10/49 | €111,334 | €252,995 | +€141,661 | +127% |
| Equity | 10/15 | €86,820 | €192,906 | +€106,085 | +122% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,320 | €190,406 | +€106,085 | +126% |
| Amounts payable | 17/49 | €24,514 | €60,089 | +€35,576 | +145% |
| Amounts payable within one year | 42/48 | €24,514 | €60,089 | +€35,576 | +145% |
| Trade debts | 44 | - | €1,184 | +€1,184 | |
| Suppliers | 440/4 | - | €1,184 | +€1,184 | |
| Taxes, remuneration and social security | 45 | €24,514 | €58,905 | +€34,391 | +140% |
| Taxes | 450/3 | €24,514 | €58,905 | +€34,391 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €404 | +€404 | |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €107,002 | €137,628 | +€30,626 | +28.6% |
| Operating profit (loss) | 9901 | €106,952 | €137,224 | +€30,272 | +28.3% |
| Financial charges | 65/66B | €118 | €159 | +€42 | +35.5% |
| Recurring financial charges | 65 | €118 | €159 | +€42 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €106,834 | €137,065 | +€30,230 | +28.3% |
| Income taxes | 67/77 | €22,514 | €30,979 | +€8,465 | +37.6% |
| Profit (loss) for the period | 9904 | €84,320 | €106,085 | +€21,765 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,320 | €106,085 | +€21,765 | +25.8% |
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 21 October 2026 via checked.be.