CDU Management: 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.
CDU Management
Largest movements
- Receivables within one year +€41,114
up €41,114 (+318.1%), from €12,923 to €54,037
of which Other amounts receivable: +€39,105
- Cash -€4,758
down €4,758 (-9.6%), from €49,334 to €44,576
mainly Contributions, distributions and other (-€60,000) and Receivables within one year (-€41,114)
- Other debts +€18,000
new in 2024: €18,000
- Profit (loss) carried forward +€10,934
up €10,934 (+25.7%), from €42,569 to €53,504
- Tax, wage and social debts +€7,985
up €7,985 (+46.6%), from €17,146 to €25,131
- Gross operating margin +€33,156
up €33,156 (+60.8%), from €54,527 to €87,683
- Taxes +€7,171
up €7,171 (+67.3%), from €10,655 to €17,827
- Financial income +€1,667
up €1,667 (+488.0%), from €342 to €2,008
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,277 | €101,087 | +€37,810 | +59.8% |
| Fixed assets | 21/28 | €54 | €1,064 | +€1,010 | +1862.3% |
| Tangible fixed assets | 22/27 | - | €1,010 | +€1,010 | |
| Furniture and vehicles | 24 | - | €1,010 | +€1,010 | |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €63,223 | €100,023 | +€36,801 | +58.2% |
| Amounts receivable within one year | 40/41 | €12,923 | €54,037 | +€41,114 | +318.1% |
| Trade receivables | 40 | €342 | €2,350 | +€2,008 | +588.0% |
| Other amounts receivable | 41 | €12,582 | €51,687 | +€39,105 | +310.8% |
| Cash at bank and in hand | 54/58 | €49,334 | €44,576 | -€4,758 | -9.6% |
| Deferred charges and accrued income | 490/1 | €965 | €1,410 | +€445 | +46.1% |
| Total equity and liabilities | 10/49 | €63,277 | €101,087 | +€37,810 | +59.8% |
| Equity | 10/15 | €44,569 | €55,504 | +€10,934 | +24.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,569 | €53,504 | +€10,934 | +25.7% |
| Amounts payable | 17/49 | €18,707 | €45,583 | +€26,876 | +143.7% |
| Amounts payable within one year | 42/48 | €18,707 | €45,583 | +€26,876 | +143.7% |
| Trade debts | 44 | €1,562 | €2,452 | +€891 | +57.0% |
| Suppliers | 440/4 | €1,562 | €2,452 | +€891 | +57.0% |
| Taxes, remuneration and social security | 45 | €17,146 | €25,131 | +€7,985 | +46.6% |
| Taxes | 450/3 | €17,146 | €25,131 | +€7,985 | +46.6% |
| Other amounts payable | 47/48 | - | €18,000 | +€18,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,254 | €490 | -€764 | -60.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €54,527 | €87,683 | +€33,156 | +60.8% |
| Operating profit (loss) | 9901 | €52,888 | €86,805 | +€33,916 | +64.1% |
| Financial income | 75/76B | €342 | €2,008 | +€1,667 | +488.0% |
| Recurring financial income | 75 | €342 | €2,008 | +€1,667 | +488.0% |
| Financial charges | 65/66B | €5 | €52 | +€47 | +938.0% |
| Recurring financial charges | 65 | €5 | €52 | +€47 | +938.0% |
| Profit (loss) for the period before taxes | 9903 | €53,225 | €88,761 | +€35,536 | +66.8% |
| Income taxes | 67/77 | €10,655 | €17,827 | +€7,171 | +67.3% |
| Profit (loss) for the period | 9904 | €42,569 | €70,934 | +€28,365 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,569 | €70,934 | +€28,365 | +66.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.