C.S FIRE: what changed
Two fiscal 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 FIRE
Largest movements
- Intangible fixed assets -€10,550
down €10,550 (-36.4%), from €29,013 to €18,463
- Tangible fixed assets -€5,986
down €5,986 (-48.3%), from €12,398 to €6,412
of which Furniture and vehicles: -€5,628
- Cash -€2,456
down €2,456 (-61.4%), from €3,997 to €1,541
mainly Net result for the year (-€10,650) and Debts after one year (-€5,997)
- Receivables within one year +€1,853
up €1,853 (+3.6%), from €50,991 to €52,844
of which Other amounts receivable: +€1,641
- Reserves -€10,000
down €10,000 (-18.7%), from €53,427 to €43,427
- Debts after one year -€5,997
down €5,997 (-85.6%), from €7,009 to €1,011
- Tax, wage and social debts -€2,203
down €2,203 (-89.1%), from €2,474 to €271
of which Taxes: -€2,105
- Trade debts +€1,299
up €1,299 (+277.8%), from €467 to €1,766
- Gross operating margin -€6,577
down €6,577 (-49.5%), from €13,280 to €6,703
- Turnover -€4,338
down €4,338 (-8.6%), from €50,539 to €46,201
- Purchases and services +€2,299
up €2,299 (+5.9%), from €38,883 to €41,182
- Financial charges -€718
down €718 (-65.8%), from €1,091 to €373
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 | €97,396 | €79,961 | -€17,436 | -17.9% |
| Fixed assets | 21/28 | €41,410 | €24,875 | -€16,536 | -39.9% |
| Intangible fixed assets | 21 | €29,013 | €18,463 | -€10,550 | -36.4% |
| Tangible fixed assets | 22/27 | €12,398 | €6,412 | -€5,986 | -48.3% |
| Plant, machinery and equipment | 23 | €680 | €322 | -€358 | -52.7% |
| Furniture and vehicles | 24 | €11,718 | €6,090 | -€5,628 | -48.0% |
| Current assets | 29/58 | €55,986 | €55,086 | -€900 | -1.6% |
| Amounts receivable within one year | 40/41 | €50,991 | €52,844 | +€1,853 | +3.6% |
| Trade receivables | 40 | €11,972 | €12,185 | +€213 | +1.8% |
| Other amounts receivable | 41 | €39,019 | €40,660 | +€1,641 | +4.2% |
| Cash at bank and in hand | 54/58 | €3,997 | €1,541 | -€2,456 | -61.4% |
| Deferred charges and accrued income | 490/1 | €998 | €700 | -€297 | -29.8% |
| Total equity and liabilities | 10/49 | €97,396 | €79,961 | -€17,436 | -17.9% |
| Equity | 10/15 | €81,565 | €70,915 | -€10,650 | -13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,427 | €43,427 | -€10,000 | -18.7% |
| Distributable reserves | 133 | €53,427 | €43,427 | -€10,000 | -18.7% |
| Profit (loss) carried forward | 14 | €9,538 | €8,888 | -€650 | -6.8% |
| Amounts payable | 17/49 | €15,831 | €9,046 | -€6,786 | -42.9% |
| Amounts payable after more than one year | 17 | €7,009 | €1,011 | -€5,997 | -85.6% |
| Financial debts | 170/4 | €7,009 | €1,011 | -€5,997 | -85.6% |
| Amounts payable within one year | 42/48 | €8,823 | €8,035 | -€788 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €5,881 | €5,998 | +€117 | +2.0% |
| Trade debts | 44 | €467 | €1,766 | +€1,299 | +277.8% |
| Suppliers | 440/4 | €467 | €1,766 | +€1,299 | +277.8% |
| Taxes, remuneration and social security | 45 | €2,474 | €271 | -€2,203 | -89.1% |
| Taxes | 450/3 | €2,376 | €271 | -€2,105 | -88.6% |
| Remuneration and social security | 454/9 | €99 | - | -€99 | |
| Turnover | 70 | €50,539 | €46,201 | -€4,338 | -8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,883 | €41,182 | +€2,299 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,778 | €16,651 | -€127 | -0.8% |
| Other operating charges | 640/8 | €486 | €177 | -€309 | -63.6% |
| Gross operating margin | 9900 | €13,280 | €6,703 | -€6,577 | -49.5% |
| Operating profit (loss) | 9901 | -€3,985 | -€10,125 | -€6,141 | -154.1% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €1,091 | €373 | -€718 | -65.8% |
| Recurring financial charges | 65 | €1,091 | €373 | -€718 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,046 | -€10,498 | -€5,452 | -108.1% |
| Income taxes | 67/77 | €142 | €152 | +€10 | +7.3% |
| Profit (loss) for the period | 9904 | -€5,188 | -€10,650 | -€5,463 | -105.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,188 | -€10,650 | -€5,463 | -105.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.