C & S Solutions: 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 Solutions
Largest movements
- Cash +€8,366
up €8,366 (+3412.7%), from €245 to €8,611
mainly Other debts (+€3,900) and Trade debts (+€3,849)
- Receivables within one year -€3,746
down €3,746 (-100.0%), from €3,746 to €0
- Deferred charges and accrued income -€382
down €382 (-100.0%), from €382 to €0
- Tangible fixed assets -€187
down €187 (-12.9%), from €1,451 to €1,264
- Short-term financial debts -€6,216
down €6,216 (-100.0%), from €6,216 to €0
- Other debts +€3,900
up €3,900 (+270.8%), from €1,440 to €5,340
- Trade debts +€3,849
up €3,849 (+408.4%), from €942 to €4,791
- Profit (loss) carried forward +€1,531
up €1,531 (+14.3%), from -€10,705 to -€9,174
- Tax, wage and social debts +€987
up €987 (+51.1%), from €1,931 to €2,918
- Gross operating margin +€6,832
up €6,832, from -€3,879 to €2,953
- Other operating charges +€400
up €400, from €0 to €400
- Financial charges -€348
down €348 (-29.4%), from €1,183 to €835
- Depreciation +€140
up €140 (+300.0%), from €47 to €187
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.
Cash bridge derived
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 | €5,825 | €9,875 | +€4,051 | +69.5% |
| Fixed assets | 21/28 | €1,451 | €1,264 | -€187 | -12.9% |
| Tangible fixed assets | 22/27 | €1,451 | €1,264 | -€187 | -12.9% |
| Plant, machinery and equipment | 23 | €1,451 | €1,264 | -€187 | -12.9% |
| Current assets | 29/58 | €4,374 | €8,611 | +€4,238 | +96.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €3,746 | €0 | -€3,746 | -100.0% |
| Trade receivables | 40 | €3,746 | €0 | -€3,746 | -100.0% |
| Cash at bank and in hand | 54/58 | €245 | €8,611 | +€8,366 | +3412.7% |
| Deferred charges and accrued income | 490/1 | €382 | €0 | -€382 | -100.0% |
| Total equity and liabilities | 10/49 | €5,825 | €9,875 | +€4,051 | +69.5% |
| Equity | 10/15 | -€4,705 | -€3,174 | +€1,531 | +32.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,705 | -€9,174 | +€1,531 | +14.3% |
| Amounts payable | 17/49 | €10,530 | €13,049 | +€2,520 | +23.9% |
| Amounts payable within one year | 42/48 | €10,530 | €13,049 | +€2,520 | +23.9% |
| Financial debts | 43 | €6,216 | €0 | -€6,216 | -100.0% |
| Credit institutions | 430/8 | €6,216 | €0 | -€6,216 | -100.0% |
| Trade debts | 44 | €942 | €4,791 | +€3,849 | +408.4% |
| Suppliers | 440/4 | €942 | €4,791 | +€3,849 | +408.4% |
| Taxes, remuneration and social security | 45 | €1,931 | €2,918 | +€987 | +51.1% |
| Taxes | 450/3 | €1,931 | €2,918 | +€987 | +51.1% |
| Other amounts payable | 47/48 | €1,440 | €5,340 | +€3,900 | +270.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47 | €187 | +€140 | +300.0% |
| Other operating charges | 640/8 | €0 | €400 | +€400 | |
| Gross operating margin | 9900 | -€3,879 | €2,953 | +€6,832 | |
| Operating profit (loss) | 9901 | -€3,926 | €2,366 | +€6,292 | |
| Financial income | 75/76B | €8 | €0 | -€8 | -99.4% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -99.4% |
| Financial charges | 65/66B | €1,183 | €835 | -€348 | -29.4% |
| Recurring financial charges | 65 | €1,183 | €835 | -€348 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,101 | €1,531 | +€6,632 | |
| Profit (loss) for the period | 9904 | -€5,101 | €1,531 | +€6,632 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,101 | €1,531 | +€6,632 |
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 11 October 2026 via checked.be.