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 +€110,846
up €110,846 (+69.6%), from €159,313 to €270,160
mainly Net result for the year (+€63,617) and Deferred charges and accrued income (+€51,605)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€51,605
down €51,605 (-38.8%), from €133,173 to €81,567
- Taxes -€10,708
down €10,708 (-31.0%), from €34,538 to €23,830
of which Taxes: -€10,836
- Services and other goods -€1,173
down €1,173 (-13.4%), from €8,744 to €7,571
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 | €7,792,095 | €7,868,030 | +€75,935 | +1.0% |
| Fixed assets | 21/28 | €3,707,082 | €3,707,082 | = | 0.0% |
| Financial fixed assets | 28 | €3,707,082 | €3,707,082 | = | 0.0% |
| Affiliated companies | 280/1 | €3,707,082 | €3,707,082 | = | 0.0% |
| Participating interests | 280 | €3,707,082 | €3,707,082 | = | 0.0% |
| Current assets | 29/58 | €4,085,014 | €4,160,948 | +€75,935 | +1.9% |
| Amounts receivable after more than one year | 29 | €3,775,000 | €3,775,000 | = | 0.0% |
| Other amounts receivable | 291 | €3,775,000 | €3,775,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,528 | €34,221 | +€16,694 | +95.2% |
| Trade receivables | 40 | - | €18,150 | +€18,150 | |
| Other amounts receivable | 41 | €17,528 | €16,071 | -€1,456 | -8.3% |
| Cash at bank and in hand | 54/58 | €159,313 | €270,160 | +€110,846 | +69.6% |
| Deferred charges and accrued income | 490/1 | €133,173 | €81,567 | -€51,605 | -38.8% |
| Total equity and liabilities | 10/49 | €7,792,095 | €7,868,030 | +€75,935 | +1.0% |
| Equity | 10/15 | €7,768,523 | €7,832,141 | +€63,617 | +0.8% |
| Contributions | 10/11 | €7,132,428 | €7,132,428 | = | 0.0% |
| Capital | 10 | €118,079 | €118,079 | = | 0.0% |
| Issued capital | 100 | €118,079 | €118,079 | = | 0.0% |
| Contributions outside capital | 11 | €7,014,350 | €7,014,350 | = | 0.0% |
| Share premium | 1100/10 | €7,014,350 | €7,014,350 | = | 0.0% |
| Reserves | 13 | €11,808 | €11,808 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,808 | €11,808 | = | 0.0% |
| Legal reserve | 130 | €11,808 | €11,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | €624,287 | €687,904 | +€63,617 | +10.2% |
| Amounts payable | 17/49 | €23,572 | €35,889 | +€12,317 | +52.3% |
| Amounts payable within one year | 42/48 | €23,572 | €35,889 | +€12,317 | +52.3% |
| Trade debts | 44 | €13,906 | €2,394 | -€11,512 | -82.8% |
| Suppliers | 440/4 | €13,906 | €2,394 | -€11,512 | -82.8% |
| Taxes, remuneration and social security | 45 | €9,666 | €33,495 | +€23,830 | +247% |
| Taxes | 450/3 | €9,666 | €33,495 | +€23,830 | +247% |
| Operating income | 70/76A | €15,000 | €15,000 | = | 0.0% |
| Turnover | 70 | €15,000 | €15,000 | = | 0.0% |
| Operating charges | 60/66A | €9,733 | €8,570 | -€1,163 | -12.0% |
| Services and other goods | 61 | €8,744 | €7,571 | -€1,173 | -13.4% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Non-recurring operating charges | 66A | €21 | - | -€21 | |
| Operating profit (loss) | 9901 | €5,267 | €6,430 | +€1,163 | +22.1% |
| Financial income | 75/76B | €133,173 | €81,567 | -€51,605 | -38.8% |
| Recurring financial income | 75 | €133,173 | €81,567 | -€51,605 | -38.8% |
| Income from current assets | 751 | €133,173 | €81,567 | -€51,605 | -38.8% |
| Financial charges | 65/66B | €444 | €551 | +€107 | +24.0% |
| Recurring financial charges | 65 | €444 | €551 | +€107 | +24.0% |
| Debt charges | 650 | €444 | €551 | +€107 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €137,996 | €87,447 | -€50,549 | -36.6% |
| Income taxes | 67/77 | €34,538 | €23,830 | -€10,708 | -31.0% |
| Taxes | 670/3 | €34,666 | €23,830 | -€10,836 | -31.3% |
| Tax adjustments and reversals of tax provisions | 77 | €128 | - | -€128 | |
| Profit (loss) for the period | 9904 | €103,458 | €63,617 | -€39,840 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €103,458 | €63,617 | -€39,840 | -38.5% |
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 19 October 2026 via checked.be.