C & S HOLDING CY: 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 HOLDING CY
Largest movements
- Tangible fixed assets -€14,328
down €14,328 (-23.4%), from €61,228 to €46,900
of which Furniture and vehicles: -€14,328
- Receivables within one year -€12,962
down €12,962 (-9.2%), from €140,710 to €127,748
of which Trade receivables: -€27,520
- Tax, wage and social debts -€26,612
down €26,612 (-87.4%), from €30,457 to €3,845
of which Taxes: -€22,331
- Debts after one year -€7,152
down €7,152 (-26.0%), from €27,542 to €20,390
- Staff costs -€34,377
down €34,377 (-28.1%), from €122,501 to €88,124
- Provisions +€31,040
no longer reported in 2024 (was -€31,040)
- Gross operating margin -€27,140
down €27,140 (-19.8%), from €137,125 to €109,985
- Other operating charges -€9,055
down €9,055 (-81.7%), from €11,087 to €2,032
- Taxes -€6,643
down €6,643 (-80.5%), from €8,248 to €1,605
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €562,933 | €539,681 | -€23,252 | -4.1% |
| Fixed assets | 21/28 | €422,221 | €407,892 | -€14,329 | -3.4% |
| Intangible fixed assets | 21 | €360,993 | €360,992 | -€1 | 0.0% |
| Tangible fixed assets | 22/27 | €61,228 | €46,900 | -€14,328 | -23.4% |
| Furniture and vehicles | 24 | €59,638 | €45,310 | -€14,328 | -24.0% |
| Other tangible fixed assets | 26 | €1,590 | €1,590 | = | 0.0% |
| Current assets | 29/58 | €140,713 | €131,789 | -€8,924 | -6.3% |
| Amounts receivable within one year | 40/41 | €140,710 | €127,748 | -€12,962 | -9.2% |
| Trade receivables | 40 | €30,000 | €2,480 | -€27,520 | -91.7% |
| Other amounts receivable | 41 | €110,710 | €125,268 | +€14,558 | +13.1% |
| Cash at bank and in hand | 54/58 | €3 | €17 | +€14 | +567% |
| Deferred charges and accrued income | 490/1 | - | €4,024 | +€4,024 | |
| Total equity and liabilities | 10/49 | €562,933 | €539,681 | -€23,252 | -4.1% |
| Equity | 10/15 | €482,572 | €483,487 | +€915 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €462,112 | €463,027 | +€915 | +0.2% |
| Amounts payable | 17/49 | €80,361 | €56,194 | -€24,167 | -30.1% |
| Amounts payable after more than one year | 17 | €27,542 | €20,390 | -€7,152 | -26.0% |
| Financial debts | 170/4 | €27,542 | €20,390 | -€7,152 | -26.0% |
| Amounts payable within one year | 42/48 | €52,819 | €35,804 | -€17,015 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €6,898 | €7,152 | +€254 | +3.7% |
| Financial debts | 43 | €14,972 | €19,823 | +€4,851 | +32.4% |
| Credit institutions | 430/8 | €14,972 | €19,823 | +€4,851 | +32.4% |
| Trade debts | 44 | €21 | €2,572 | +€2,551 | +12,440% |
| Suppliers | 440/4 | €21 | €2,572 | +€2,551 | +12,440% |
| Taxes, remuneration and social security | 45 | €30,457 | €3,845 | -€26,612 | -87.4% |
| Taxes | 450/3 | €24,688 | €2,357 | -€22,331 | -90.5% |
| Remuneration and social security | 454/9 | €5,769 | €1,488 | -€4,281 | -74.2% |
| Other amounts payable | 47/48 | €471 | €2,412 | +€1,941 | +412% |
| Non-recurring operating income | 76A | - | €15,863 | +€15,863 | |
| Remuneration, social security and pensions | 62 | €122,501 | €88,124 | -€34,377 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,868 | €16,807 | +€1,939 | +13.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€31,040 | - | +€31,040 | |
| Other operating charges | 640/8 | €11,087 | €2,032 | -€9,055 | -81.7% |
| Gross operating margin | 9900 | €137,125 | €109,985 | -€27,140 | -19.8% |
| Operating profit (loss) | 9901 | €19,709 | €3,022 | -€16,687 | -84.7% |
| Financial income | 75/76B | - | €2,336 | +€2,336 | |
| Recurring financial income | 75 | - | €2,336 | +€2,336 | |
| Financial charges | 65/66B | €1,928 | €2,839 | +€911 | +47.2% |
| Recurring financial charges | 65 | €1,928 | €2,839 | +€911 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €17,780 | €2,519 | -€15,261 | -85.8% |
| Income taxes | 67/77 | €8,248 | €1,605 | -€6,643 | -80.5% |
| Profit (loss) for the period | 9904 | €9,533 | €914 | -€8,619 | -90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,533 | €914 | -€8,619 | -90.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.