CDR 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.
CDR CONSULTING
Largest movements
- Current investments +€108,198
up €108,198 (+42.9%), from €252,181 to €360,379
- Receivables after one year -€52,269
down €52,269 (-42.1%), from €124,125 to €71,856
- Receivables within one year -€25,000
down €25,000 (-68.6%), from €36,435 to €11,435
- Tangible fixed assets -€25,000
down €25,000 (-3.7%), from €670,999 to €645,999
of which Land and buildings: -€22,500
- Debts after one year -€82,516
down €82,516 (-19.0%), from €434,089 to €351,573
of which Other amounts payable: -€50,500
- Reserves +€76,224
up €76,224 (+8.8%), from €870,496 to €946,720
of which Distributable reserves: +€76,224
- Gross operating margin -€7,700
down €7,700 (-4.9%), from €156,714 to €149,013
- Taxes +€1,768
up €1,768 (+5.1%), from €34,484 to €36,253
- Financial charges -€1,644
down €1,644 (-11.2%), from €14,736 to €13,092
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 | €1,381,961 | €1,381,797 | -€164 | 0.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €777,874 | €752,874 | -€25,000 | -3.2% |
| Tangible fixed assets | 22/27 | €670,999 | €645,999 | -€25,000 | -3.7% |
| Land and buildings | 22 | €653,797 | €631,297 | -€22,500 | -3.4% |
| Furniture and vehicles | 24 | €17,203 | €14,703 | -€2,500 | -14.5% |
| Financial fixed assets | 28 | €106,875 | €106,875 | = | 0.0% |
| Current assets | 29/58 | €604,086 | €628,923 | +€24,836 | +4.1% |
| Amounts receivable after more than one year | 29 | €124,125 | €71,856 | -€52,269 | -42.1% |
| Other amounts receivable | 291 | €124,125 | €71,856 | -€52,269 | -42.1% |
| Amounts receivable within one year | 40/41 | €36,435 | €11,435 | -€25,000 | -68.6% |
| Trade receivables | 40 | €36,435 | €11,435 | -€25,000 | -68.6% |
| Current investments | 50/53 | €252,181 | €360,379 | +€108,198 | +42.9% |
| Cash at bank and in hand | 54/58 | €187,484 | €182,216 | -€5,268 | -2.8% |
| Deferred charges and accrued income | 490/1 | €3,862 | €3,037 | -€825 | -21.4% |
| Total equity and liabilities | 10/49 | €1,381,961 | €1,381,797 | -€164 | 0.0% |
| Equity | 10/15 | €893,405 | €969,629 | +€76,224 | +8.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €870,496 | €946,720 | +€76,224 | +8.8% |
| Non-distributable reserves | 130/1 | €859 | €859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €859 | €859 | = | 0.0% |
| Distributable reserves | 133 | €869,637 | €945,861 | +€76,224 | +8.8% |
| Profit (loss) carried forward | 14 | €15,909 | €15,909 | = | 0.0% |
| Amounts payable | 17/49 | €488,556 | €412,168 | -€76,388 | -15.6% |
| Amounts payable after more than one year | 17 | €434,089 | €351,573 | -€82,516 | -19.0% |
| Financial debts | 170/4 | €373,589 | €341,573 | -€32,016 | -8.6% |
| Other amounts payable | 178/9 | €60,500 | €10,000 | -€50,500 | -83.5% |
| Amounts payable within one year | 42/48 | €54,467 | €59,224 | +€4,757 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €31,594 | €32,016 | +€422 | +1.3% |
| Trade debts | 44 | €2,902 | €429 | -€2,473 | -85.2% |
| Suppliers | 440/4 | €2,902 | €429 | -€2,473 | -85.2% |
| Taxes, remuneration and social security | 45 | €14,866 | €25,049 | +€10,183 | +68.5% |
| Taxes | 450/3 | €14,866 | €25,049 | +€10,183 | +68.5% |
| Other amounts payable | 47/48 | €5,105 | €1,730 | -€3,375 | -66.1% |
| Accrued charges and deferred income | 492/3 | - | €1,371 | +€1,371 | |
| Non-recurring operating income | 76A | €11,732 | - | -€11,732 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,000 | €25,000 | = | 0.0% |
| Other operating charges | 640/8 | €4,182 | €4,151 | -€31 | -0.8% |
| Gross operating margin | 9900 | €156,714 | €149,013 | -€7,700 | -4.9% |
| Operating profit (loss) | 9901 | €127,532 | €119,863 | -€7,669 | -6.0% |
| Financial income | 75/76B | €8,713 | €7,424 | -€1,289 | -14.8% |
| Recurring financial income | 75 | €8,713 | €7,424 | -€1,289 | -14.8% |
| Financial charges | 65/66B | €14,736 | €13,092 | -€1,644 | -11.2% |
| Recurring financial charges | 65 | €14,736 | €13,092 | -€1,644 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €121,509 | €114,195 | -€7,314 | -6.0% |
| Income taxes | 67/77 | €34,484 | €36,253 | +€1,768 | +5.1% |
| Profit (loss) for the period | 9904 | €87,025 | €77,942 | -€9,082 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €87,025 | €77,942 | -€9,082 | -10.4% |
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 9 October 2026 via checked.be.