CDM: what changed
What changed
CDM
NACE 10.111, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
€35,082
2024 · €50,069-€14,987
Equity
€2.9m
2024 · €2.9m+€35,082
Cash
€289,838
2024 · €263,890+€25,949
Balance sheet total
€3.1m
2024 · €3.2m-€55,297
Largest movements
Assets
- Receivables within one year -€95,546
down €95,546 (-3.5%), from €2.8m to €2.7m
of which Trade receivables: -€85,350
Equity and liabilities
- Trade debts -€87,633
down €87,633 (-36.4%), from €241,045 to €153,412
- Profit (loss) carried forward +€35,082
up €35,082 (+14.9%), from -€234,794 to -€199,712
Income statement
- Turnover -€970,548
down €970,548 (-37.5%), from €2.6m to €1.6m
- Goods and materials -€907,578
down €907,578 (-36.9%), from €2.5m to €1.6m
of which Purchases: -€875,402
- Financial income +€58,591
up €58,591 (+840%), from €6,975 to €65,566
- Financial charges +€45,052
up €45,052 (+2,443%), from €1,844 to €46,895
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€50,069
Turnover
-€970,548
Other operating income
-€13,353
Goods and materials
+€907,578
Services and other goods
+€23,520
Depreciation
+€11,575
Other operating charges
+€11,260
Financial income
+€58,591
Financial charges
-€45,052
Taxes
+€1,441
Result 2025
€35,082
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€25,949
Investment
€0
Financing
€0
Cash 2024
€263,890
From operations (derived)
+€25,949
Net result for the year
+€35,082
Depreciation
+€4,264
Stocks and contracts
-€21,232
Receivables within one year
+€95,546
Deferred charges and accrued income
+€2,667
Trade debts
-€87,633
Tax, wage and social debts
-€2,746
Cash 2025
€289,838
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,154,300 | €3,099,003 | -€55,297 | -1.8% |
| Fixed assets | 21/28 | €119,541 | €115,278 | -€4,264 | -3.6% |
| Tangible fixed assets | 22/27 | €119,541 | €115,278 | -€4,264 | -3.6% |
| Land and buildings | 22 | €111,167 | €108,609 | -€2,559 | -2.3% |
| Plant, machinery and equipment | 23 | €8,374 | €6,669 | -€1,705 | -20.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €3,034,759 | €2,983,726 | -€51,033 | -1.7% |
| Stocks and contracts in progress | 3 | €10,944 | €32,176 | +€21,232 | +194% |
| Stocks | 30/36 | €10,944 | €32,176 | +€21,232 | +194% |
| Goods purchased for resale | 34 | €10,944 | €32,176 | +€21,232 | +194% |
| Amounts receivable within one year | 40/41 | €2,755,574 | €2,660,028 | -€95,546 | -3.5% |
| Trade receivables | 40 | €180,205 | €94,855 | -€85,350 | -47.4% |
| Other amounts receivable | 41 | €2,575,369 | €2,565,173 | -€10,196 | -0.4% |
| Cash at bank and in hand | 54/58 | €263,890 | €289,838 | +€25,949 | +9.8% |
| Deferred charges and accrued income | 490/1 | €4,351 | €1,684 | -€2,667 | -61.3% |
| Total equity and liabilities | 10/49 | €3,154,300 | €3,099,003 | -€55,297 | -1.8% |
| Equity | 10/15 | €2,894,591 | €2,929,673 | +€35,082 | +1.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €3,067,412 | €3,067,412 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €3,061,214 | €3,061,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234,794 | -€199,712 | +€35,082 | +14.9% |
| Amounts payable | 17/49 | €259,709 | €169,330 | -€90,379 | -34.8% |
| Amounts payable within one year | 42/48 | €259,709 | €169,330 | -€90,379 | -34.8% |
| Trade debts | 44 | €241,045 | €153,412 | -€87,633 | -36.4% |
| Suppliers | 440/4 | €241,045 | €153,412 | -€87,633 | -36.4% |
| Taxes, remuneration and social security | 45 | €2,746 | €0 | -€2,746 | -100% |
| Taxes | 450/3 | €2,746 | €0 | -€2,746 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,918 | €15,918 | = | 0.0% |
| Operating income | 70/76A | €2,613,809 | €1,629,908 | -€983,901 | -37.6% |
| Turnover | 70 | €2,591,578 | €1,621,030 | -€970,548 | -37.5% |
| Other operating income | 74 | €22,230 | €8,878 | -€13,353 | -60.1% |
| Operating charges | 60/66A | €2,567,429 | €1,613,497 | -€953,933 | -37.2% |
| Goods for resale, raw materials and consumables | 60 | €2,460,698 | €1,553,120 | -€907,578 | -36.9% |
| Purchases | 600/8 | €2,449,754 | €1,574,352 | -€875,402 | -35.7% |
| Change in stocks: decrease (increase) | 609 | €10,944 | -€21,232 | -€32,176 | |
| Services and other goods | 61 | €63,574 | €40,054 | -€23,520 | -37.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,839 | €4,264 | -€11,575 | -73.1% |
| Other operating charges | 640/8 | €27,319 | €16,059 | -€11,260 | -41.2% |
| Operating profit (loss) | 9901 | €46,379 | €16,411 | -€29,968 | -64.6% |
| Financial income | 75/76B | €6,975 | €65,566 | +€58,591 | +840% |
| Recurring financial income | 75 | €6,975 | €65,566 | +€58,591 | +840% |
| Income from current assets | 751 | €4,820 | €63,123 | +€58,303 | +1,210% |
| Other financial income | 752/9 | €2,155 | €2,443 | +€288 | +13.4% |
| Financial charges | 65/66B | €1,844 | €46,895 | +€45,052 | +2,443% |
| Recurring financial charges | 65 | €1,844 | €46,895 | +€45,052 | +2,443% |
| Debt charges | 650 | €1,142 | €130 | -€1,012 | -88.6% |
| Other financial charges | 652/9 | €702 | €46,766 | +€46,064 | +6,565% |
| Profit (loss) for the period before taxes | 9903 | €51,510 | €35,082 | -€16,428 | -31.9% |
| Income taxes | 67/77 | €1,441 | €0 | -€1,441 | -100% |
| Taxes | 670/3 | €1,441 | €0 | -€1,441 | -100% |
| Profit (loss) for the period | 9904 | €50,069 | €35,082 | -€14,987 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,069 | €35,082 | -€14,987 | -29.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.