CDTEC: what changed
Two fiscal 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.
CDTEC
Largest movements
- Cash -€7,814
down €7,814 (-69.4%), from €11,263 to €3,449
mainly Deferred charges and accrued income (-€3,752) and Net result for the year (-€2,389)
- Deferred charges and accrued income +€3,752
new in 2025: €3,752
- Receivables within one year +€994
up €994 (+26.2%), from €3,800 to €4,794
- Profit (loss) carried forward -€1,389
down €1,389 (-98.9%), from €1,405 to €16
- Reserves -€1,000
down €1,000 (-15.5%), from €6,465 to €5,465
- Tax, wage and social debts -€839
down €839 (-84.5%), from €993 to €154
- Trade debts +€160
new in 2025: €160
- Gross operating margin -€1,971
down €1,971, from €46 to -€1,925
- Depreciation -€91
down €91 (-100.0%), from €91 to €0
- Financial charges +€22
up €22 (+53.3%), from €42 to €65
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 | €15,063 | €11,995 | -€3,068 | -20.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €15,063 | €11,995 | -€3,068 | -20.4% |
| Amounts receivable within one year | 40/41 | €3,800 | €4,794 | +€994 | +26.2% |
| Trade receivables | 40 | €3,800 | €4,794 | +€994 | +26.2% |
| Cash at bank and in hand | 54/58 | €11,263 | €3,449 | -€7,814 | -69.4% |
| Deferred charges and accrued income | 490/1 | - | €3,752 | +€3,752 | |
| Total equity and liabilities | 10/49 | €15,063 | €11,995 | -€3,068 | -20.4% |
| Equity | 10/15 | €14,070 | €11,681 | -€2,389 | -17.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,465 | €5,465 | -€1,000 | -15.5% |
| Distributable reserves | 133 | €6,465 | €5,465 | -€1,000 | -15.5% |
| Profit (loss) carried forward | 14 | €1,405 | €16 | -€1,389 | -98.9% |
| Amounts payable | 17/49 | €993 | €314 | -€679 | -68.4% |
| Amounts payable within one year | 42/48 | €993 | €314 | -€679 | -68.4% |
| Trade debts | 44 | - | €160 | +€160 | |
| Suppliers | 440/4 | - | €160 | +€160 | |
| Taxes, remuneration and social security | 45 | €993 | €154 | -€839 | -84.5% |
| Taxes | 450/3 | €993 | €154 | -€839 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91 | €0 | -€91 | -100.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €46 | -€1,925 | -€1,971 | |
| Operating profit (loss) | 9901 | -€432 | -€2,324 | -€1,892 | -437.9% |
| Financial charges | 65/66B | €42 | €65 | +€22 | +53.3% |
| Recurring financial charges | 65 | €42 | €65 | +€22 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | -€474 | -€2,389 | -€1,915 | -403.8% |
| Profit (loss) for the period | 9904 | -€474 | -€2,389 | -€1,915 | -403.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€474 | -€2,389 | -€1,915 | -403.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.