Cidanal: 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.
Cidanal
Largest movements
- Tangible fixed assets -€75,549
down €75,549 (-46.3%), from €163,058 to €87,509
of which Furniture and vehicles: -€57,943
- Cash +€16,092
up €16,092 (+36.1%), from €44,612 to €60,703
mainly Net result for the year (+€58,000) and Depreciation (+€43,619)
- Stocks and contracts -€6,551
down €6,551 (-9.1%), from €71,865 to €65,314
- Trade debts -€81,980
down €81,980 (-51.2%), from €160,187 to €78,206
- Profit (loss) carried forward +€58,000
up €58,000 (+262%), from €22,103 to €80,104
- Current portion of long-term debt -€20,000
down €20,000 (-68.6%), from €29,160 to €9,161
- Tax, wage and social debts -€13,365
down €13,365 (-38.3%), from €34,871 to €21,506
of which Taxes: -€12,242
- Debts after one year -€9,161
no longer reported in 2025 (was €9,161)
- Turnover -€1.9m
no longer reported in 2025 (was €1.9m)
- Purchases and services -€1.8m
no longer reported in 2025 (was €1.8m)
- Gross operating margin +€23,001
up €23,001 (+11.4%), from €201,350 to €224,351
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 | €305,482 | €240,066 | -€65,417 | -21.4% |
| Fixed assets | 21/28 | €163,058 | €87,509 | -€75,549 | -46.3% |
| Tangible fixed assets | 22/27 | €163,058 | €87,509 | -€75,549 | -46.3% |
| Plant, machinery and equipment | 23 | €52,976 | €36,504 | -€16,472 | -31.1% |
| Furniture and vehicles | 24 | €81,057 | €23,114 | -€57,943 | -71.5% |
| Other tangible fixed assets | 26 | €29,024 | €27,891 | -€1,134 | -3.9% |
| Current assets | 29/58 | €142,424 | €152,556 | +€10,132 | +7.1% |
| Stocks and contracts in progress | 3 | €71,865 | €65,314 | -€6,551 | -9.1% |
| Stocks | 30/36 | €71,865 | €65,314 | -€6,551 | -9.1% |
| Amounts receivable within one year | 40/41 | €21,629 | €21,795 | +€166 | +0.8% |
| Trade receivables | 40 | - | €4,785 | +€4,785 | |
| Other amounts receivable | 41 | €21,629 | €17,010 | -€4,619 | -21.4% |
| Cash at bank and in hand | 54/58 | €44,612 | €60,703 | +€16,092 | +36.1% |
| Deferred charges and accrued income | 490/1 | €4,319 | €4,744 | +€425 | +9.8% |
| Total equity and liabilities | 10/49 | €305,482 | €240,066 | -€65,417 | -21.4% |
| Equity | 10/15 | €72,103 | €130,104 | +€58,000 | +80.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,103 | €80,104 | +€58,000 | +262% |
| Amounts payable | 17/49 | €233,379 | €109,962 | -€123,417 | -52.9% |
| Amounts payable after more than one year | 17 | €9,161 | - | -€9,161 | |
| Financial debts | 170/4 | €9,161 | - | -€9,161 | |
| Amounts payable within one year | 42/48 | €224,218 | €109,962 | -€114,256 | -51.0% |
| Current portion of amounts payable after more than one year | 42 | €29,160 | €9,161 | -€20,000 | -68.6% |
| Trade debts | 44 | €160,187 | €78,206 | -€81,980 | -51.2% |
| Suppliers | 440/4 | €160,187 | €78,206 | -€81,980 | -51.2% |
| Taxes, remuneration and social security | 45 | €34,871 | €21,506 | -€13,365 | -38.3% |
| Taxes | 450/3 | €21,450 | €9,209 | -€12,242 | -57.1% |
| Remuneration and social security | 454/9 | €13,421 | €12,297 | -€1,123 | -8.4% |
| Other amounts payable | 47/48 | - | €1,089 | +€1,089 | |
| Turnover | 70 | €1,914,012 | - | -€1.9m | |
| Non-recurring operating income | 76A | €19,464 | - | -€19,464 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,764,657 | - | -€1.8m | |
| Remuneration, social security and pensions | 62 | €81,489 | €93,278 | +€11,789 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,510 | €43,619 | -€5,891 | -11.9% |
| Other operating charges | 640/8 | €3,887 | €5,070 | +€1,183 | +30.4% |
| Non-recurring operating charges | 66A | - | €947 | +€947 | |
| Gross operating margin | 9900 | €201,350 | €224,351 | +€23,001 | +11.4% |
| Operating profit (loss) | 9901 | €66,464 | €81,436 | +€14,973 | +22.5% |
| Financial income | 75/76B | €1,993 | €230 | -€1,763 | -88.4% |
| Recurring financial income | 75 | €1,993 | €230 | -€1,763 | -88.4% |
| Financial charges | 65/66B | €9,855 | -€259 | -€10,114 | |
| Recurring financial charges | 65 | €9,855 | -€259 | -€10,114 | |
| Profit (loss) for the period before taxes | 9903 | €58,602 | €81,926 | +€23,324 | +39.8% |
| Income taxes | 67/77 | €21,450 | €23,926 | +€2,475 | +11.5% |
| Profit (loss) for the period | 9904 | €37,151 | €58,000 | +€20,849 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,151 | €58,000 | +€20,849 | +56.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.