C.S.I.T.: 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.T.
Largest movements
- Cash -€11,315
down €11,315 (-20.3%), from €55,861 to €44,546
mainly Net result for the year (-€9,085) and Other debts (-€8,472)
- Receivables within one year -€8,785
down €8,785 (-32.1%), from €27,382 to €18,596
of which Other amounts receivable: -€5,796
- Profit (loss) carried forward -€9,085
down €9,085 (-460%), from -€1,975 to -€11,060
- Other debts -€8,472
down €8,472 (-62.5%), from €13,557 to €5,085
- Trade debts -€2,951
down €2,951 (-51.4%), from €5,737 to €2,786
- Gross operating margin -€6,568
down €6,568 (-354%), from -€1,855 to -€8,423
- Other operating charges -€149
down €149 (-22.8%), from €651 to €503
- Financial charges -€111
down €111 (-69.6%), from €159 to €48
- Taxes -€89
down €89 (-44.5%), from €199 to €111
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,362 | €63,262 | -€20,100 | -24.1% |
| Fixed assets | 21/28 | €120 | €120 | = | 0.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €83,242 | €63,142 | -€20,100 | -24.1% |
| Amounts receivable within one year | 40/41 | €27,382 | €18,596 | -€8,785 | -32.1% |
| Trade receivables | 40 | €15,736 | €12,747 | -€2,989 | -19.0% |
| Other amounts receivable | 41 | €11,646 | €5,850 | -€5,796 | -49.8% |
| Cash at bank and in hand | 54/58 | €55,861 | €44,546 | -€11,315 | -20.3% |
| Total equity and liabilities | 10/49 | €83,362 | €63,262 | -€20,100 | -24.1% |
| Equity | 10/15 | €62,799 | €53,714 | -€9,085 | -14.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,574 | €58,574 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,298 | €3,298 | = | 0.0% |
| Distributable reserves | 133 | €54,656 | €54,656 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,975 | -€11,060 | -€9,085 | -460% |
| Amounts payable | 17/49 | €20,563 | €9,548 | -€11,016 | -53.6% |
| Amounts payable within one year | 42/48 | €20,563 | €9,548 | -€11,016 | -53.6% |
| Trade debts | 44 | €5,737 | €2,786 | -€2,951 | -51.4% |
| Suppliers | 440/4 | €5,737 | €2,786 | -€2,951 | -51.4% |
| Taxes, remuneration and social security | 45 | €1,269 | €1,677 | +€407 | +32.1% |
| Taxes | 450/3 | €1,269 | €1,677 | +€407 | +32.1% |
| Other amounts payable | 47/48 | €13,557 | €5,085 | -€8,472 | -62.5% |
| Other operating charges | 640/8 | €651 | €503 | -€149 | -22.8% |
| Gross operating margin | 9900 | -€1,855 | -€8,423 | -€6,568 | -354% |
| Operating profit (loss) | 9901 | -€2,507 | -€8,926 | -€6,419 | -256% |
| Financial charges | 65/66B | €159 | €48 | -€111 | -69.6% |
| Recurring financial charges | 65 | €159 | €48 | -€111 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,666 | -€8,974 | -€6,308 | -237% |
| Income taxes | 67/77 | €199 | €111 | -€89 | -44.5% |
| Profit (loss) for the period | 9904 | -€2,865 | -€9,085 | -€6,220 | -217% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,865 | -€9,085 | -€6,220 | -217% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.