C&S PARTNERS: 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.
What changed
C&S PARTNERS
NACE 86.995, Nutrition and dietetics services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€146,465
2024 · -€158,788+€12,323
Equity
-€960,642
2024 · -€814,178-€146,465
Cash
€2,392
2024 · €10,856-€8,464
Balance sheet total
€4.2m
2024 · €2.3m+€1.9m
Largest movements
Assets
- Tangible fixed assets +€1.9m
up €1.9m (+84.2%), from €2.3m to €4.2m
of which Land and buildings: +€1.8m
Equity and liabilities
- Other debts +€1.2m
up €1.2m (+109%), from €1.1m to €2.3m
- Short-term financial debts +€850,000
up €850,000 (+45.3%), from €1.9m to €2.7m
- Profit (loss) carried forward -€146,465
down €146,465 (-17.6%), from -€832,778 to -€979,242
Income statement
- Gross operating margin +€87,694
up €87,694 (+74.4%), from €117,877 to €205,571
- Depreciation +€78,229
up €78,229 (+86.8%), from €90,170 to €168,399
- Other operating charges -€6,008
down €6,008 (-6.4%), from €93,563 to €87,554
- Financial charges +€3,024
up €3,024 (+3.3%), from €92,624 to €95,648
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.
Result 2024
-€158,788
Gross operating margin
+€87,694
Depreciation
-€78,229
Other operating charges
+€6,008
Financial income
-€0
Financial charges
-€3,024
Taxes
-€126
Result 2025
-€146,465
raises the resultlowers the result
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.
From operations
+€1.2m
Investment
-€2.1m
Financing
+€826,456
Cash 2024
€10,856
From operations (derived)
+€1.2m
Net result for the year
-€146,465
Depreciation
+€168,399
Smaller working-capital items
-€2,784
Trade debts
+€8,564
Other debts
+€1.2m
Investment (derived)
-€2.1m
Investment in fixed assets (net)
-€2.1m
Financing
+€826,456
Debts after one year
-€24,566
Current portion of long-term debt
+€1,022
Short-term financial debts
+€850,000
Cash 2025
€2,392
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,299,804 | €4,193,804 | +€1.9m | +82.4% |
| Fixed assets | 21/28 | €2,255,938 | €4,155,493 | +€1.9m | +84.2% |
| Tangible fixed assets | 22/27 | €2,255,938 | €4,155,243 | +€1.9m | +84.2% |
| Land and buildings | 22 | €2,084,529 | €3,932,567 | +€1.8m | +88.7% |
| Plant, machinery and equipment | 23 | €16,519 | €55,328 | +€38,809 | +235% |
| Furniture and vehicles | 24 | €153,816 | €166,833 | +€13,017 | +8.5% |
| Other tangible fixed assets | 26 | €1,074 | €514 | -€560 | -52.1% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €43,866 | €38,312 | -€5,554 | -12.7% |
| Amounts receivable within one year | 40/41 | €29,227 | €32,123 | +€2,896 | +9.9% |
| Trade receivables | 40 | €24,749 | €19,429 | -€5,320 | -21.5% |
| Other amounts receivable | 41 | €4,478 | €12,694 | +€8,216 | +183% |
| Cash at bank and in hand | 54/58 | €10,856 | €2,392 | -€8,464 | -78.0% |
| Deferred charges and accrued income | 490/1 | €3,784 | €3,797 | +€14 | +0.4% |
| Total equity and liabilities | 10/49 | €2,299,804 | €4,193,804 | +€1.9m | +82.4% |
| Equity | 10/15 | -€814,178 | -€960,642 | -€146,465 | -18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€832,778 | -€979,242 | -€146,465 | -17.6% |
| Amounts payable | 17/49 | €3,113,982 | €5,154,447 | +€2.0m | +65.5% |
| Amounts payable after more than one year | 17 | €88,430 | €63,863 | -€24,566 | -27.8% |
| Financial debts | 170/4 | €88,430 | €63,863 | -€24,566 | -27.8% |
| Amounts payable within one year | 42/48 | €3,025,552 | €5,090,584 | +€2.1m | +68.3% |
| Current portion of amounts payable after more than one year | 42 | €23,544 | €24,566 | +€1,022 | +4.3% |
| Financial debts | 43 | €1,875,000 | €2,725,000 | +€850,000 | +45.3% |
| Credit institutions | 430/8 | €1,875,000 | €2,725,000 | +€850,000 | +45.3% |
| Trade debts | 44 | €20,169 | €28,733 | +€8,564 | +42.5% |
| Suppliers | 440/4 | €20,169 | €28,733 | +€8,564 | +42.5% |
| Taxes, remuneration and social security | 45 | €308 | €434 | +€126 | +40.7% |
| Taxes | 450/3 | €308 | €434 | +€126 | +40.7% |
| Other amounts payable | 47/48 | €1,106,531 | €2,311,851 | +€1.2m | +109% |
| Non-recurring operating income | 76A | - | €62,981 | +€62,981 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,170 | €168,399 | +€78,229 | +86.8% |
| Other operating charges | 640/8 | €93,563 | €87,554 | -€6,008 | -6.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €117,877 | €205,571 | +€87,694 | +74.4% |
| Operating profit (loss) | 9901 | -€65,856 | -€50,382 | +€15,473 | +23.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €92,624 | €95,648 | +€3,024 | +3.3% |
| Recurring financial charges | 65 | €92,624 | €95,648 | +€3,024 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | -€158,480 | -€146,031 | +€12,449 | +7.9% |
| Income taxes | 67/77 | €308 | €434 | +€126 | +40.7% |
| Profit (loss) for the period | 9904 | -€158,788 | -€146,465 | +€12,323 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€158,788 | -€146,465 | +€12,323 | +7.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.