C.S.B. FACADE: 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.B. FACADE
Largest movements
- Receivables within one year +€29,918
up €29,918 (+57.2%), from €52,284 to €82,202
of which Other amounts receivable: +€31,066
- Cash -€3,274
down €3,274 (-94.8%), from €3,454 to €180
mainly Receivables within one year (-€29,918) and Contributions, distributions and other (-€15,000)
- Deferred charges and accrued income -€1,131
down €1,131 (-85.0%), from €1,330 to €199
- Other debts +€20,000
new in 2025: €20,000
- Contributions +€10,000
new in 2025: €10,000
- Profit (loss) carried forward -€7,035
down €7,035 (-15.5%), from €45,256 to €38,221
- Tax, wage and social debts +€2,979
up €2,979 (+25.6%), from €11,631 to €14,610
- Trade debts -€927
down €927 (-90.5%), from €1,024 to €97
- Gross operating margin -€1,912
down €1,912 (-6.3%), from €30,310 to €28,398
- Financial charges -€699
down €699 (-16.6%), from €4,214 to €3,515
- Other operating charges -€601
down €601 (-26.0%), from €2,315 to €1,714
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 | €57,912 | €82,928 | +€25,016 | +43.2% |
| Fixed assets | 21/28 | €843 | €347 | -€496 | -58.9% |
| Tangible fixed assets | 22/27 | €843 | €347 | -€496 | -58.9% |
| Furniture and vehicles | 24 | €843 | €347 | -€496 | -58.9% |
| Current assets | 29/58 | €57,068 | €82,581 | +€25,513 | +44.7% |
| Amounts receivable within one year | 40/41 | €52,284 | €82,202 | +€29,918 | +57.2% |
| Trade receivables | 40 | €1,148 | - | -€1,148 | |
| Other amounts receivable | 41 | €51,136 | €82,202 | +€31,066 | +60.8% |
| Cash at bank and in hand | 54/58 | €3,454 | €180 | -€3,274 | -94.8% |
| Deferred charges and accrued income | 490/1 | €1,330 | €199 | -€1,131 | -85.0% |
| Total equity and liabilities | 10/49 | €57,912 | €82,928 | +€25,016 | +43.2% |
| Equity | 10/15 | €45,256 | €48,221 | +€2,965 | +6.6% |
| Contributions | 10/11 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €45,256 | €38,221 | -€7,035 | -15.5% |
| Amounts payable | 17/49 | €12,656 | €34,707 | +€22,052 | +174% |
| Amounts payable within one year | 42/48 | €12,656 | €34,707 | +€22,052 | +174% |
| Trade debts | 44 | €1,024 | €97 | -€927 | -90.5% |
| Suppliers | 440/4 | €1,024 | €97 | -€927 | -90.5% |
| Taxes, remuneration and social security | 45 | €11,631 | €14,610 | +€2,979 | +25.6% |
| Taxes | 450/3 | €11,631 | €14,610 | +€2,979 | +25.6% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €496 | €496 | = | 0.0% |
| Other operating charges | 640/8 | €2,315 | €1,714 | -€601 | -26.0% |
| Gross operating margin | 9900 | €30,310 | €28,398 | -€1,912 | -6.3% |
| Operating profit (loss) | 9901 | €27,498 | €26,187 | -€1,311 | -4.8% |
| Financial charges | 65/66B | €4,214 | €3,515 | -€699 | -16.6% |
| Recurring financial charges | 65 | €4,214 | €3,515 | -€699 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €23,284 | €22,672 | -€612 | -2.6% |
| Income taxes | 67/77 | €4,902 | €4,708 | -€195 | -4.0% |
| Profit (loss) for the period | 9904 | €18,382 | €17,965 | -€417 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,382 | €17,965 | -€417 | -2.3% |
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 16 October 2026 via checked.be.