C & S SERVICE: 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 SERVICE
Largest movements
- Receivables within one year +€38,716
up €38,716 (+60.3%), from €64,159 to €102,875
of which Trade receivables: +€27,927
- Stocks and contracts -€26,701
down €26,701 (-50.0%), from €53,369 to €26,668
- Tangible fixed assets -€24,438
down €24,438 (-9.3%), from €262,388 to €237,950
of which Furniture and vehicles: -€15,844
- Trade debts +€37,570
up €37,570 (+110%), from €34,287 to €71,857
- Tax, wage and social debts -€20,702
down €20,702 (-81.3%), from €25,468 to €4,766
of which Taxes: -€21,486
- Debts after one year -€18,707
down €18,707 (-59.3%), from €31,561 to €12,854
- Other debts -€17,469
down €17,469 (-22.9%), from €76,160 to €58,691
- Reserves +€6,743
up €6,743 (+1.6%), from €422,303 to €429,046
of which Distributable reserves: +€6,743
- Depreciation +€5,751
up €5,751 (+9.7%), from €58,995 to €64,747
- Financial charges -€4,437
down €4,437 (-62.2%), from €7,140 to €2,702
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 | €633,567 | €617,947 | -€15,621 | -2.5% |
| Fixed assets | 21/28 | €265,781 | €240,049 | -€25,732 | -9.7% |
| Intangible fixed assets | 21 | €2,483 | €1,189 | -€1,294 | -52.1% |
| Tangible fixed assets | 22/27 | €262,388 | €237,950 | -€24,438 | -9.3% |
| Land and buildings | 22 | €74,544 | €71,404 | -€3,139 | -4.2% |
| Plant, machinery and equipment | 23 | €133,819 | €128,364 | -€5,455 | -4.1% |
| Furniture and vehicles | 24 | €54,025 | €38,182 | -€15,844 | -29.3% |
| Financial fixed assets | 28 | €910 | €910 | = | 0.0% |
| Current assets | 29/58 | €367,786 | €377,898 | +€10,111 | +2.7% |
| Stocks and contracts in progress | 3 | €53,369 | €26,668 | -€26,701 | -50.0% |
| Stocks | 30/36 | €53,369 | €26,668 | -€26,701 | -50.0% |
| Amounts receivable within one year | 40/41 | €64,159 | €102,875 | +€38,716 | +60.3% |
| Trade receivables | 40 | €53,736 | €81,663 | +€27,927 | +52.0% |
| Other amounts receivable | 41 | €10,423 | €21,212 | +€10,789 | +104% |
| Cash at bank and in hand | 54/58 | €246,161 | €248,354 | +€2,194 | +0.9% |
| Deferred charges and accrued income | 490/1 | €4,097 | €0 | -€4,097 | -100% |
| Total equity and liabilities | 10/49 | €633,567 | €617,947 | -€15,621 | -2.5% |
| Equity | 10/15 | €442,303 | €449,046 | +€6,743 | +1.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €422,303 | €429,046 | +€6,743 | +1.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €422,303 | €429,046 | +€6,743 | +1.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €191,264 | €168,901 | -€22,363 | -11.7% |
| Amounts payable after more than one year | 17 | €31,561 | €12,854 | -€18,707 | -59.3% |
| Financial debts | 170/4 | €31,561 | €12,854 | -€18,707 | -59.3% |
| Amounts payable within one year | 42/48 | €159,703 | €154,020 | -€5,683 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €23,364 | €18,707 | -€4,657 | -19.9% |
| Trade debts | 44 | €34,287 | €71,857 | +€37,570 | +110% |
| Suppliers | 440/4 | €34,287 | €71,857 | +€37,570 | +110% |
| Advances received on contracts in progress | 46 | €424 | €0 | -€424 | -100% |
| Taxes, remuneration and social security | 45 | €25,468 | €4,766 | -€20,702 | -81.3% |
| Taxes | 450/3 | €22,089 | €602 | -€21,486 | -97.3% |
| Remuneration and social security | 454/9 | €3,380 | €4,164 | +€784 | +23.2% |
| Other amounts payable | 47/48 | €76,160 | €58,691 | -€17,469 | -22.9% |
| Accrued charges and deferred income | 492/3 | €0 | €2,026 | +€2,026 | |
| Remuneration, social security and pensions | 62 | €33,667 | €32,579 | -€1,088 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,995 | €64,747 | +€5,751 | +9.7% |
| Other operating charges | 640/8 | €2,102 | €2,699 | +€597 | +28.4% |
| Gross operating margin | 9900 | €192,774 | €191,552 | -€1,222 | -0.6% |
| Operating profit (loss) | 9901 | €98,010 | €91,528 | -€6,482 | -6.6% |
| Financial income | 75/76B | €1,652 | €2,067 | +€415 | +25.1% |
| Recurring financial income | 75 | €1,652 | €2,067 | +€415 | +25.1% |
| Financial charges | 65/66B | €7,140 | €2,702 | -€4,437 | -62.2% |
| Recurring financial charges | 65 | €7,140 | €2,702 | -€4,437 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €92,523 | €90,893 | -€1,630 | -1.8% |
| Income taxes | 67/77 | €25,719 | €25,460 | -€260 | -1.0% |
| Profit (loss) for the period | 9904 | €66,803 | €65,433 | -€1,370 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,803 | €65,433 | -€1,370 | -2.1% |
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 24 October 2026 via checked.be.