TEHUIS VAN DE CD&V: 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.
TEHUIS VAN DE CD&V
Largest movements
- Tangible fixed assets -€12,608
down €12,608 (-4.2%), from €297,931 to €285,323
of which Land and buildings: -€9,995
- Reserves -€6,116
down €6,116 (-3.6%), from €168,214 to €162,098
of which Tax-exempt reserves: -€5,432
- Accrued charges and deferred income -€6,000
down €6,000 (-18.8%), from €32,000 to €26,000
- Gross operating margin -€1,063
down €1,063 (-12.0%), from €8,884 to €7,820
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 | €311,775 | €298,109 | -€13,666 | -4.4% |
| Fixed assets | 21/28 | €297,931 | €285,323 | -€12,608 | -4.2% |
| Tangible fixed assets | 22/27 | €297,931 | €285,323 | -€12,608 | -4.2% |
| Land and buildings | 22 | €292,705 | €282,710 | -€9,995 | -3.4% |
| Plant, machinery and equipment | 23 | €5,226 | €2,613 | -€2,613 | -50.0% |
| Current assets | 29/58 | €13,844 | €12,786 | -€1,057 | -7.6% |
| Amounts receivable within one year | 40/41 | €1,835 | €0 | -€1,835 | -100% |
| Trade receivables | 40 | €1,835 | €0 | -€1,835 | -100% |
| Cash at bank and in hand | 54/58 | €12,008 | €12,786 | +€778 | +6.5% |
| Total equity and liabilities | 10/49 | €311,775 | €298,109 | -€13,666 | -4.4% |
| Equity | 10/15 | €208,025 | €201,909 | -€6,116 | -2.9% |
| Contributions | 10/11 | €39,812 | €39,812 | = | 0.0% |
| Reserves | 13 | €168,214 | €162,098 | -€6,116 | -3.6% |
| Non-distributable reserves | 130/1 | €2,412 | €2,412 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,412 | €2,412 | = | 0.0% |
| Tax-exempt reserves | 132 | €137,602 | €132,170 | -€5,432 | -3.9% |
| Distributable reserves | 133 | €28,200 | €27,515 | -€685 | -2.4% |
| Provisions and deferred taxes | 16 | €45,867 | €44,057 | -€1,811 | -3.9% |
| Deferred taxes | 168 | €45,867 | €44,057 | -€1,811 | -3.9% |
| Amounts payable | 17/49 | €57,882 | €52,143 | -€5,739 | -9.9% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,882 | €6,143 | +€261 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €3,600 | €4,200 | +€600 | +16.7% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €2,282 | €1,708 | -€574 | -25.2% |
| Suppliers | 440/4 | €2,282 | €1,708 | -€574 | -25.2% |
| Other amounts payable | 47/48 | - | €236 | +€236 | |
| Accrued charges and deferred income | 492/3 | €32,000 | €26,000 | -€6,000 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,608 | €12,608 | = | 0.0% |
| Other operating charges | 640/8 | €2,461 | €2,525 | +€64 | +2.6% |
| Gross operating margin | 9900 | €8,884 | €7,820 | -€1,063 | -12.0% |
| Operating profit (loss) | 9901 | -€6,186 | -€7,313 | -€1,127 | -18.2% |
| Financial income | 75/76B | €16 | €21 | +€6 | +35.6% |
| Recurring financial income | 75 | €16 | €21 | +€6 | +35.6% |
| Financial charges | 65/66B | €629 | €630 | +€2 | +0.2% |
| Recurring financial charges | 65 | €629 | €630 | +€2 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,799 | -€7,922 | -€1,123 | -16.5% |
| Transfer from deferred taxes | 780 | €1,811 | €1,811 | = | 0.0% |
| Income taxes | 67/77 | €5 | €5 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€4,993 | -€6,116 | -€1,123 | -22.5% |
| Transfer from tax-exempt reserves | 789 | €5,432 | €5,432 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €439 | -€685 | -€1,123 |
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 28 October 2026 via checked.be.