C.S.I.: 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.I.
Largest movements
- Cash +€2,493
up €2,493 (+244%), from €1,021 to €3,514
mainly Net result for the year (+€1,073) and Trade debts (+€700)
- Formation expenses -€521
no longer reported in 2025 (was €521)
- Profit (loss) carried forward +€1,073
up €1,073 (+21.7%), from -€4,943 to -€3,870
- Trade debts +€700
new in 2025: €700
- Tax, wage and social debts +€200
up €200 (+70.3%), from €284 to €484
- Other operating charges -€933
down €933 (-70.0%), from €1,333 to €400
- Gross operating margin +€384
up €384 (+23.9%), from €1,609 to €1,993
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 | €1,541 | €3,514 | +€1,972 | +128% |
| Formation expenses | 20 | €521 | - | -€521 | |
| Current assets | 29/58 | €1,021 | €3,514 | +€2,493 | +244% |
| Cash at bank and in hand | 54/58 | €1,021 | €3,514 | +€2,493 | +244% |
| Total equity and liabilities | 10/49 | €1,541 | €3,514 | +€1,972 | +128% |
| Equity | 10/15 | €1,257 | €2,330 | +€1,073 | +85.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,943 | -€3,870 | +€1,073 | +21.7% |
| Amounts payable | 17/49 | €284 | €1,184 | +€900 | +317% |
| Amounts payable within one year | 42/48 | €284 | €1,184 | +€900 | +317% |
| Trade debts | 44 | - | €700 | +€700 | |
| Suppliers | 440/4 | - | €700 | +€700 | |
| Taxes, remuneration and social security | 45 | €284 | €484 | +€200 | +70.3% |
| Taxes | 450/3 | €284 | €484 | +€200 | +70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €521 | €521 | = | 0.0% |
| Other operating charges | 640/8 | €1,333 | €400 | -€933 | -70.0% |
| Gross operating margin | 9900 | €1,609 | €1,993 | +€384 | +23.9% |
| Operating profit (loss) | 9901 | -€245 | €1,073 | +€1,317 | |
| Profit (loss) for the period before taxes | 9903 | -€245 | €1,073 | +€1,317 | |
| Profit (loss) for the period | 9904 | -€245 | €1,073 | +€1,317 | |
| Profit (loss) for the period to be appropriated | 9905 | -€245 | €1,073 | +€1,317 |
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 18 October 2026 via checked.be.