C&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&S
Largest movements
- Receivables within one year -€13,912
down €13,912 (-53.9%), from €25,792 to €11,880
- Cash +€2,663
up €2,663 (+9.4%), from €28,207 to €30,870
mainly Receivables within one year (+€13,912) and Trade debts (+€1,976)
- Profit (loss) carried forward -€8,041
down €8,041, from €6,025 to -€2,016
- Tax, wage and social debts -€2,952
down €2,952 (-47.8%), from €6,183 to €3,230
- Trade debts +€1,976
up €1,976 (+70.2%), from €2,814 to €4,790
- Short-term financial debts -€1,937
down €1,937 (-100.0%), from €1,937 to €0
- Gross operating margin -€22,353
down €22,353, from €17,290 to -€5,064
- Taxes -€1,453
down €1,453 (-88.3%), from €1,645 to €192
- Financial income +€239
up €239 (+72.9%), from €328 to €568
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 | €60,272 | €49,050 | -€11,222 | -18.6% |
| Fixed assets | 21/28 | €4,674 | €4,653 | -€21 | -0.5% |
| Tangible fixed assets | 22/27 | €4,674 | €4,653 | -€21 | -0.5% |
| Furniture and vehicles | 24 | - | €1,147 | +€1,147 | |
| Other tangible fixed assets | 26 | €4,674 | €3,506 | -€1,169 | -25.0% |
| Current assets | 29/58 | €55,598 | €44,397 | -€11,201 | -20.1% |
| Amounts receivable within one year | 40/41 | €25,792 | €11,880 | -€13,912 | -53.9% |
| Trade receivables | 40 | €25,792 | €11,880 | -€13,912 | -53.9% |
| Cash at bank and in hand | 54/58 | €28,207 | €30,870 | +€2,663 | +9.4% |
| Deferred charges and accrued income | 490/1 | €1,600 | €1,647 | +€48 | +3.0% |
| Total equity and liabilities | 10/49 | €60,272 | €49,050 | -€11,222 | -18.6% |
| Equity | 10/15 | €47,233 | €39,192 | -€8,041 | -17.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,808 | €28,808 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,948 | €26,948 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,025 | -€2,016 | -€8,041 | |
| Amounts payable | 17/49 | €13,039 | €9,858 | -€3,181 | -24.4% |
| Amounts payable within one year | 42/48 | €12,648 | €9,858 | -€2,790 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,937 | €0 | -€1,937 | -100.0% |
| Credit institutions | 430/8 | €1,937 | €0 | -€1,937 | -100.0% |
| Trade debts | 44 | €2,814 | €4,790 | +€1,976 | +70.2% |
| Suppliers | 440/4 | €2,814 | €4,790 | +€1,976 | +70.2% |
| Taxes, remuneration and social security | 45 | €6,183 | €3,230 | -€2,952 | -47.8% |
| Taxes | 450/3 | €6,183 | €3,230 | -€2,952 | -47.8% |
| Other amounts payable | 47/48 | €1,714 | €1,838 | +€123 | +7.2% |
| Accrued charges and deferred income | 492/3 | €391 | €0 | -€391 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,169 | €1,175 | +€6 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,485 | €1,581 | +€96 | +6.5% |
| Gross operating margin | 9900 | €17,290 | -€5,064 | -€22,353 | |
| Operating profit (loss) | 9901 | €14,636 | -€7,819 | -€22,456 | |
| Financial income | 75/76B | €328 | €568 | +€239 | +72.9% |
| Recurring financial income | 75 | €328 | €568 | +€239 | +72.9% |
| Financial charges | 65/66B | €643 | €598 | -€45 | -7.1% |
| Recurring financial charges | 65 | €643 | €598 | -€45 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €14,322 | -€7,849 | -€22,171 | |
| Income taxes | 67/77 | €1,645 | €192 | -€1,453 | -88.3% |
| Profit (loss) for the period | 9904 | €12,677 | -€8,041 | -€20,718 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,677 | -€8,041 | -€20,718 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.