C & S Management: 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 Management
Largest movements
- Receivables within one year -€1,248
down €1,248 (-33.3%), from €3,743 to €2,495
- Tangible fixed assets -€185
down €185 (-92.6%), from €200 to €15
- Cash +€96
up €96 (+54.3%), from €176 to €272
mainly Receivables within one year (+€1,248) and Net result for the year (+€565)
- Tax, wage and social debts -€1,903
down €1,903 (-88.1%), from €2,160 to €257
of which Taxes: -€1,903
- Profit (loss) carried forward +€565
up €565, from -€92 to €474
- Staff costs -€32,590
no longer reported in 2025 (was €32,590)
- Gross operating margin -€31,963
down €31,963 (-96.4%), from €33,163 to €1,200
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 | €4,119 | €2,781 | -€1,338 | -32.5% |
| Fixed assets | 21/28 | €200 | €15 | -€185 | -92.6% |
| Tangible fixed assets | 22/27 | €200 | €15 | -€185 | -92.6% |
| Furniture and vehicles | 24 | €200 | €15 | -€185 | -92.6% |
| Current assets | 29/58 | €3,918 | €2,766 | -€1,152 | -29.4% |
| Amounts receivable within one year | 40/41 | €3,743 | €2,495 | -€1,248 | -33.3% |
| Trade receivables | 40 | €3,743 | €2,495 | -€1,248 | -33.3% |
| Cash at bank and in hand | 54/58 | €176 | €272 | +€96 | +54.3% |
| Total equity and liabilities | 10/49 | €4,119 | €2,781 | -€1,338 | -32.5% |
| Equity | 10/15 | €1,908 | €2,474 | +€565 | +29.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92 | €474 | +€565 | |
| Amounts payable | 17/49 | €2,210 | €307 | -€1,903 | -86.1% |
| Amounts payable within one year | 42/48 | €2,210 | €307 | -€1,903 | -86.1% |
| Trade debts | 44 | €50 | €50 | = | 0.0% |
| Suppliers | 440/4 | €50 | €50 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,160 | €257 | -€1,903 | -88.1% |
| Taxes | 450/3 | €2,015 | €112 | -€1,903 | -94.4% |
| Remuneration and social security | 454/9 | €145 | €145 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €32,590 | - | -€32,590 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185 | €185 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €268 | -€238 | -47.1% |
| Gross operating margin | 9900 | €33,163 | €1,200 | -€31,963 | -96.4% |
| Operating profit (loss) | 9901 | -€118 | €747 | +€865 | |
| Financial charges | 65/66B | - | €70 | +€70 | |
| Recurring financial charges | 65 | - | €70 | +€70 | |
| Profit (loss) for the period before taxes | 9903 | -€118 | €677 | +€795 | |
| Income taxes | 67/77 | - | €112 | +€112 | |
| Profit (loss) for the period | 9904 | -€118 | €565 | +€683 | |
| Profit (loss) for the period to be appropriated | 9905 | -€118 | €565 | +€683 |
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 15 October 2026 via checked.be.