CND-INTERIEUR: 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.
CND-INTERIEUR
Largest movements
- Receivables within one year -€24,328
down €24,328 (-42.2%), from €57,671 to €33,343
of which Trade receivables: -€16,170
- Tangible fixed assets -€23,213
down €23,213 (-11.7%), from €198,353 to €175,140
of which Furniture and vehicles: -€14,364
- Cash +€20,901
up €20,901 (+20.9%), from €99,848 to €120,749
mainly Other debts (+€37,151) and Depreciation (+€27,189)
- Other debts +€37,151
up €37,151 (+43.3%), from €85,721 to €122,872
- Reserves -€25,386
down €25,386 (-31.7%), from €80,107 to €54,721
- Advances received -€22,000
down €22,000 (-100%), from €22,000 to €0
- Debts after one year -€14,443
down €14,443 (-11.2%), from €128,485 to €114,042
- Trade debts -€5,181
down €5,181 (-65.4%), from €7,918 to €2,736
- Gross operating margin +€41,733
up €41,733 (+69.8%), from €59,787 to €101,521
- Staff costs +€17,937
up €17,937 (+60.0%), from €29,904 to €47,841
- Depreciation +€6,340
up €6,340 (+30.4%), from €20,849 to €27,189
- Taxes +€3,855
up €3,855 (+1,118%), from €345 to €4,200
- Other operating charges +€2,382
up €2,382 (+85.0%), from €2,802 to €5,184
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 | €363,489 | €336,299 | -€27,190 | -7.5% |
| Fixed assets | 21/28 | €198,353 | €175,140 | -€23,213 | -11.7% |
| Tangible fixed assets | 22/27 | €198,353 | €175,140 | -€23,213 | -11.7% |
| Land and buildings | 22 | €131,070 | €123,118 | -€7,952 | -6.1% |
| Plant, machinery and equipment | 23 | €9,471 | €8,573 | -€898 | -9.5% |
| Furniture and vehicles | 24 | €57,812 | €43,448 | -€14,364 | -24.8% |
| Current assets | 29/58 | €165,136 | €161,160 | -€3,976 | -2.4% |
| Amounts receivable within one year | 40/41 | €57,671 | €33,343 | -€24,328 | -42.2% |
| Trade receivables | 40 | €40,071 | €23,901 | -€16,170 | -40.4% |
| Other amounts receivable | 41 | €17,600 | €9,442 | -€8,158 | -46.4% |
| Cash at bank and in hand | 54/58 | €99,848 | €120,749 | +€20,901 | +20.9% |
| Deferred charges and accrued income | 490/1 | €7,617 | €7,068 | -€549 | -7.2% |
| Total equity and liabilities | 10/49 | €363,489 | €336,299 | -€27,190 | -7.5% |
| Equity | 10/15 | €86,307 | €60,921 | -€25,386 | -29.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,107 | €54,721 | -€25,386 | -31.7% |
| Distributable reserves | 133 | €80,107 | €54,721 | -€25,386 | -31.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €277,182 | €275,378 | -€1,804 | -0.7% |
| Amounts payable after more than one year | 17 | €128,485 | €114,042 | -€14,443 | -11.2% |
| Financial debts | 170/4 | €128,485 | €114,042 | -€14,443 | -11.2% |
| Amounts payable within one year | 42/48 | €142,868 | €155,064 | +€12,196 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €14,090 | €14,891 | +€801 | +5.7% |
| Trade debts | 44 | €7,918 | €2,736 | -€5,181 | -65.4% |
| Suppliers | 440/4 | €7,918 | €2,736 | -€5,181 | -65.4% |
| Advances received on contracts in progress | 46 | €22,000 | €0 | -€22,000 | -100% |
| Taxes, remuneration and social security | 45 | €13,139 | €14,564 | +€1,425 | +10.8% |
| Taxes | 450/3 | €5,590 | €5,813 | +€223 | +4.0% |
| Remuneration and social security | 454/9 | €7,549 | €8,751 | +€1,202 | +15.9% |
| Other amounts payable | 47/48 | €85,721 | €122,872 | +€37,151 | +43.3% |
| Accrued charges and deferred income | 492/3 | €5,829 | €6,272 | +€444 | +7.6% |
| Non-recurring operating income | 76A | €6,895 | €0 | -€6,895 | -100% |
| Remuneration, social security and pensions | 62 | €29,904 | €47,841 | +€17,937 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,849 | €27,189 | +€6,340 | +30.4% |
| Other operating charges | 640/8 | €2,802 | €5,184 | +€2,382 | +85.0% |
| Gross operating margin | 9900 | €59,787 | €101,521 | +€41,733 | +69.8% |
| Operating profit (loss) | 9901 | €6,232 | €21,307 | +€15,074 | +242% |
| Financial income | 75/76B | €126 | €44 | -€82 | -64.9% |
| Recurring financial income | 75 | €126 | €44 | -€82 | -64.9% |
| Financial charges | 65/66B | €8,972 | €9,389 | +€417 | +4.6% |
| Recurring financial charges | 65 | €8,972 | €9,389 | +€417 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,614 | €11,962 | +€14,576 | |
| Income taxes | 67/77 | €345 | €4,200 | +€3,855 | +1,118% |
| Profit (loss) for the period | 9904 | -€2,959 | €7,762 | +€10,721 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,959 | €7,762 | +€10,721 |
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 19 October 2026 via checked.be.