C.S.-CONSULTING: 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.-CONSULTING
Largest movements
- Cash +€13,483
up €13,483 (+84.9%), from €15,876 to €29,359
mainly Net result for the year (+€8,097) and Trade debts (+€5,385)
- Profit (loss) carried forward +€8,097
up €8,097 (+22.6%), from €35,907 to €44,004
- Trade debts +€5,385
up €5,385 (+164%), from €3,275 to €8,660
- Taxes +€1,034
new in 2025: €1,034
- Gross operating margin -€486
down €486 (-3.9%), from €12,307 to €11,821
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 | €45,719 | €59,202 | +€13,483 | +29.5% |
| Fixed assets | 21/28 | €29,843 | €29,843 | = | 0.0% |
| Tangible fixed assets | 22/27 | €29,843 | €29,843 | = | 0.0% |
| Land and buildings | 22 | €29,843 | €29,843 | = | 0.0% |
| Current assets | 29/58 | €15,876 | €29,359 | +€13,483 | +84.9% |
| Cash at bank and in hand | 54/58 | €15,876 | €29,359 | +€13,483 | +84.9% |
| Total equity and liabilities | 10/49 | €45,719 | €59,202 | +€13,483 | +29.5% |
| Equity | 10/15 | €42,104 | €50,201 | +€8,097 | +19.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,907 | €44,004 | +€8,097 | +22.6% |
| Amounts payable | 17/49 | €3,615 | €9,000 | +€5,385 | +149% |
| Amounts payable within one year | 42/48 | €3,615 | €9,000 | +€5,385 | +149% |
| Trade debts | 44 | €3,275 | €8,660 | +€5,385 | +164% |
| Suppliers | 440/4 | €3,275 | €8,660 | +€5,385 | +164% |
| Other amounts payable | 47/48 | €340 | €340 | = | 0.0% |
| Other operating charges | 640/8 | €2,515 | €2,612 | +€96 | +3.8% |
| Gross operating margin | 9900 | €12,307 | €11,821 | -€486 | -3.9% |
| Operating profit (loss) | 9901 | €9,791 | €9,209 | -€582 | -5.9% |
| Financial charges | 65/66B | €78 | €78 | = | 0.0% |
| Recurring financial charges | 65 | €78 | €78 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €9,713 | €9,131 | -€582 | -6.0% |
| Income taxes | 67/77 | - | €1,034 | +€1,034 | |
| Profit (loss) for the period | 9904 | €9,713 | €8,097 | -€1,616 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,713 | €8,097 | -€1,616 | -16.6% |
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 15 October 2026 via checked.be.