CNKDA: 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.
CNKDA
Largest movements
- Cash +€30,578
up €30,578 (+288.9%), from €10,583 to €41,161
mainly Other debts (+€46,881) and Depreciation (+€20,272)
- Tangible fixed assets -€20,272
down €20,272 (-4.7%), from €434,288 to €414,015
of which Land and buildings: -€16,572
- Receivables within one year -€20,208
down €20,208 (-57.6%), from €35,056 to €14,848
- Other debts +€46,881
up €46,881 (+247.7%), from €18,925 to €65,806
- Debts after one year -€33,602
down €33,602 (-18.7%), from €179,897 to €146,295
- Reserves -€17,100
down €17,100 (-7.9%), from €216,455 to €199,355
of which Distributable reserves: -€17,100
- Tax, wage and social debts -€8,769
down €8,769 (-35.5%), from €24,728 to €15,959
- Other operating charges +€2,303
up €2,303 (+181.9%), from €1,266 to €3,569
- Depreciation +€2,051
up €2,051 (+11.3%), from €18,222 to €20,272
- Financial charges -€1,323
down €1,323 (-13.6%), from €9,756 to €8,434
- Taxes -€746
down €746 (-9.3%), from €8,040 to €7,294
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 | €480,690 | €470,751 | -€9,939 | -2.1% |
| Fixed assets | 21/28 | €434,288 | €414,015 | -€20,272 | -4.7% |
| Tangible fixed assets | 22/27 | €434,288 | €414,015 | -€20,272 | -4.7% |
| Land and buildings | 22 | €427,254 | €410,682 | -€16,572 | -3.9% |
| Furniture and vehicles | 24 | €3,875 | €698 | -€3,178 | -82.0% |
| Other tangible fixed assets | 26 | €3,159 | €2,636 | -€523 | -16.6% |
| Current assets | 29/58 | €46,402 | €56,736 | +€10,333 | +22.3% |
| Amounts receivable within one year | 40/41 | €35,056 | €14,848 | -€20,208 | -57.6% |
| Trade receivables | 40 | €35,056 | €14,848 | -€20,208 | -57.6% |
| Cash at bank and in hand | 54/58 | €10,583 | €41,161 | +€30,578 | +288.9% |
| Deferred charges and accrued income | 490/1 | €764 | €727 | -€37 | -4.9% |
| Total equity and liabilities | 10/49 | €480,690 | €470,751 | -€9,939 | -2.1% |
| Equity | 10/15 | €222,978 | €205,919 | -€17,059 | -7.7% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €216,455 | €199,355 | -€17,100 | -7.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €214,600 | €197,500 | -€17,100 | -8.0% |
| Profit (loss) carried forward | 14 | €23 | €64 | +€41 | +178.7% |
| Amounts payable | 17/49 | €257,712 | €264,831 | +€7,120 | +2.8% |
| Amounts payable after more than one year | 17 | €179,897 | €146,295 | -€33,602 | -18.7% |
| Financial debts | 170/4 | €179,897 | €146,295 | -€33,602 | -18.7% |
| Amounts payable within one year | 42/48 | €77,429 | €116,506 | +€39,077 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €32,327 | €33,602 | +€1,275 | +3.9% |
| Trade debts | 44 | €1,449 | €1,139 | -€310 | -21.4% |
| Suppliers | 440/4 | €1,449 | €1,139 | -€310 | -21.4% |
| Taxes, remuneration and social security | 45 | €24,728 | €15,959 | -€8,769 | -35.5% |
| Taxes | 450/3 | €24,728 | €15,959 | -€8,769 | -35.5% |
| Other amounts payable | 47/48 | €18,925 | €65,806 | +€46,881 | +247.7% |
| Accrued charges and deferred income | 492/3 | €386 | €2,031 | +€1,645 | +426.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,222 | €20,272 | +€2,051 | +11.3% |
| Other operating charges | 640/8 | €1,266 | €3,569 | +€2,303 | +181.9% |
| Gross operating margin | 9900 | €58,104 | €57,876 | -€228 | -0.4% |
| Operating profit (loss) | 9901 | €38,617 | €34,035 | -€4,582 | -11.9% |
| Financial income | 75/76B | €1 | €2 | +€0 | +31.9% |
| Recurring financial income | 75 | €1 | €2 | +€0 | +31.9% |
| Financial charges | 65/66B | €9,756 | €8,434 | -€1,323 | -13.6% |
| Recurring financial charges | 65 | €9,756 | €8,434 | -€1,323 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €28,862 | €25,603 | -€3,259 | -11.3% |
| Income taxes | 67/77 | €8,040 | €7,294 | -€746 | -9.3% |
| Profit (loss) for the period | 9904 | €20,822 | €18,309 | -€2,513 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,822 | €18,309 | -€2,513 | -12.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.