CDT Counselling: what changed
CDT Counselling
Largest movements
- Tangible fixed assets -€8,049
down €8,049 (-55.4%), from €14,538 to €6,489
- Cash +€4,161
up €4,161 (+10.9%), from €38,185 to €42,346
mainly Depreciation (+€9,121) and Tax, wage and social debts (+€444)
- Receivables within one year +€2,050
up €2,050 (+390%), from €525 to €2,575
of which Trade receivables: +€1,670
- Profit (loss) carried forward -€1,440
down €1,440 (-7.1%), from €20,211 to €18,771
- Trade debts -€1,208
down €1,208 (-38.4%), from €3,146 to €1,938
- Gross operating margin +€1,933
up €1,933 (+21.9%), from €8,811 to €10,744
- Taxes +€530
up €530 (+42.7%), from €1,241 to €1,771
- Other operating charges +€359
up €359 (+39.6%), from €907 to €1,266
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,289 | €52,203 | -€2,086 | -3.8% |
| Fixed assets | 21/28 | €14,538 | €6,489 | -€8,049 | -55.4% |
| Tangible fixed assets | 22/27 | €14,538 | €6,489 | -€8,049 | -55.4% |
| Furniture and vehicles | 24 | €14,538 | €6,489 | -€8,049 | -55.4% |
| Current assets | 29/58 | €39,751 | €45,714 | +€5,963 | +15.0% |
| Amounts receivable within one year | 40/41 | €525 | €2,575 | +€2,050 | +390% |
| Trade receivables | 40 | €465 | €2,135 | +€1,670 | +359% |
| Other amounts receivable | 41 | €60 | €440 | +€380 | +633% |
| Cash at bank and in hand | 54/58 | €38,185 | €42,346 | +€4,161 | +10.9% |
| Deferred charges and accrued income | 490/1 | €1,041 | €793 | -€248 | -23.8% |
| Total equity and liabilities | 10/49 | €54,289 | €52,203 | -€2,086 | -3.8% |
| Equity | 10/15 | €40,211 | €38,771 | -€1,440 | -3.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,211 | €18,771 | -€1,440 | -7.1% |
| Amounts payable | 17/49 | €14,078 | €13,432 | -€646 | -4.6% |
| Amounts payable within one year | 42/48 | €14,078 | €13,432 | -€646 | -4.6% |
| Trade debts | 44 | €3,146 | €1,938 | -€1,208 | -38.4% |
| Suppliers | 440/4 | €3,146 | €1,938 | -€1,208 | -38.4% |
| Taxes, remuneration and social security | 45 | €8,877 | €9,321 | +€444 | +5.0% |
| Taxes | 450/3 | €6,524 | €5,577 | -€947 | -14.5% |
| Remuneration and social security | 454/9 | €2,353 | €3,744 | +€1,391 | +59.1% |
| Other amounts payable | 47/48 | €2,055 | €2,173 | +€118 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,227 | €9,121 | -€106 | -1.1% |
| Other operating charges | 640/8 | €907 | €1,266 | +€359 | +39.6% |
| Gross operating margin | 9900 | €8,811 | €10,744 | +€1,933 | +21.9% |
| Operating profit (loss) | 9901 | -€1,323 | €357 | +€1,680 | |
| Financial income | 75/76B | €208 | €139 | -€69 | -33.2% |
| Recurring financial income | 75 | €208 | €139 | -€69 | -33.2% |
| Financial charges | 65/66B | €184 | €165 | -€19 | -10.3% |
| Recurring financial charges | 65 | €184 | €165 | -€19 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,299 | €331 | +€1,630 | |
| Income taxes | 67/77 | €1,241 | €1,771 | +€530 | +42.7% |
| Profit (loss) for the period | 9904 | -€2,540 | -€1,440 | +€1,100 | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,540 | -€1,440 | +€1,100 | +43.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.