C.P.S.: 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.
C.P.S.
Largest movements
- Cash +€4,714
up €4,714 (+16.0%), from €29,502 to €34,216
mainly Depreciation (+€5,619) and Net result for the year (+€3,935)
- Receivables within one year +€3,782
up €3,782 (+30.6%), from €12,367 to €16,149
of which Other amounts receivable: +€2,662
- Tangible fixed assets -€3,637
down €3,637 (-2.5%), from €143,064 to €139,427
of which Land and buildings: -€5,307
- Reserves +€3,856
up €3,856 (+2.5%), from €153,687 to €157,543
of which Distributable reserves: +€5,700
- Gross operating margin -€5,505
down €5,505 (-34.7%), from €15,872 to €10,367
- Financial income +€2,776
up €2,776 (+3,930%), from €71 to €2,847
- Taxes -€1,233
down €1,233 (-38.7%), from €3,182 to €1,949
- Financial charges +€1,226
up €1,226, from -€876 to €350
- Depreciation +€312
up €312 (+5.9%), from €5,307 to €5,619
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 | €220,714 | €225,299 | +€4,585 | +2.1% |
| Fixed assets | 21/28 | €143,064 | €139,427 | -€3,637 | -2.5% |
| Tangible fixed assets | 22/27 | €143,064 | €139,427 | -€3,637 | -2.5% |
| Land and buildings | 22 | €143,064 | €137,757 | -€5,307 | -3.7% |
| Furniture and vehicles | 24 | - | €1,670 | +€1,670 | |
| Current assets | 29/58 | €77,650 | €85,872 | +€8,223 | +10.6% |
| Amounts receivable within one year | 40/41 | €12,367 | €16,149 | +€3,782 | +30.6% |
| Trade receivables | 40 | €7,834 | €8,954 | +€1,120 | +14.3% |
| Other amounts receivable | 41 | €4,533 | €7,195 | +€2,662 | +58.7% |
| Current investments | 50/53 | €32,020 | €32,020 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,502 | €34,216 | +€4,714 | +16.0% |
| Deferred charges and accrued income | 490/1 | €3,760 | €3,488 | -€273 | -7.3% |
| Total equity and liabilities | 10/49 | €220,714 | €225,299 | +€4,585 | +2.1% |
| Equity | 10/15 | €192,402 | €196,337 | +€3,935 | +2.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €153,687 | €157,543 | +€3,856 | +2.5% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,502 | €35,658 | -€1,844 | -4.9% |
| Distributable reserves | 133 | €113,087 | €118,787 | +€5,700 | +5.0% |
| Profit (loss) carried forward | 14 | €7,728 | €7,808 | +€80 | +1.0% |
| Provisions and deferred taxes | 16 | €12,501 | €11,886 | -€615 | -4.9% |
| Deferred taxes | 168 | €12,501 | €11,886 | -€615 | -4.9% |
| Amounts payable | 17/49 | €15,811 | €17,076 | +€1,265 | +8.0% |
| Amounts payable within one year | 42/48 | €13,771 | €14,956 | +€1,185 | +8.6% |
| Trade debts | 44 | €1,697 | €1,626 | -€71 | -4.2% |
| Suppliers | 440/4 | €1,697 | €1,626 | -€71 | -4.2% |
| Taxes, remuneration and social security | 45 | €11,493 | €13,091 | +€1,598 | +13.9% |
| Taxes | 450/3 | €7,482 | €9,493 | +€2,011 | +26.9% |
| Remuneration and social security | 454/9 | €4,011 | €3,597 | -€413 | -10.3% |
| Other amounts payable | 47/48 | €581 | €239 | -€342 | -58.9% |
| Accrued charges and deferred income | 492/3 | €2,040 | €2,120 | +€80 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,307 | €5,619 | +€312 | +5.9% |
| Other operating charges | 640/8 | €2,005 | €1,974 | -€30 | -1.5% |
| Gross operating margin | 9900 | €15,872 | €10,367 | -€5,505 | -34.7% |
| Operating profit (loss) | 9901 | €8,560 | €2,773 | -€5,787 | -67.6% |
| Financial income | 75/76B | €71 | €2,847 | +€2,776 | +3,930% |
| Recurring financial income | 75 | €71 | €2,847 | +€2,776 | +3,930% |
| Financial charges | 65/66B | -€876 | €350 | +€1,226 | |
| Recurring financial charges | 65 | -€876 | €350 | +€1,226 | |
| Profit (loss) for the period before taxes | 9903 | €9,507 | €5,270 | -€4,236 | -44.6% |
| Transfer from deferred taxes | 780 | €615 | €615 | = | 0.0% |
| Income taxes | 67/77 | €3,182 | €1,949 | -€1,233 | -38.7% |
| Profit (loss) for the period | 9904 | €6,939 | €3,935 | -€3,004 | -43.3% |
| Transfer from tax-exempt reserves | 789 | €1,844 | €1,844 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,784 | €5,780 | -€3,004 | -34.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.