C&S Technics: 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 Technics
Largest movements
- Cash -€48,167
down €48,167 (-49.7%), from €96,965 to €48,798
mainly Contributions, distributions and other (-€111,765) and Receivables within one year (-€31,440)
- Receivables within one year +€31,440
up €31,440 (+601.0%), from €5,231 to €36,672
of which Trade receivables: +€31,592
- Tangible fixed assets +€2,413
new in 2025: €2,413
- Profit (loss) carried forward -€31,861
down €31,861 (-58.3%), from €54,686 to €22,825
- Accrued charges and deferred income +€16,166
new in 2025: €16,166
- Tax, wage and social debts +€1,690
up €1,690 (+4.0%), from €42,445 to €44,135
of which Remuneration and social security: +€4,950
- Gross operating margin +€25,553
up €25,553 (+30.2%), from €84,605 to €110,157
- Taxes +€4,808
up €4,808 (+21.1%), from €22,818 to €27,625
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 | €102,196 | €87,882 | -€14,314 | -14.0% |
| Fixed assets | 21/28 | - | €2,413 | +€2,413 | |
| Tangible fixed assets | 22/27 | - | €2,413 | +€2,413 | |
| Furniture and vehicles | 24 | - | €2,413 | +€2,413 | |
| Current assets | 29/58 | €102,196 | €85,469 | -€16,726 | -16.4% |
| Amounts receivable within one year | 40/41 | €5,231 | €36,672 | +€31,440 | +601.0% |
| Trade receivables | 40 | €1,858 | €33,450 | +€31,592 | +1700.6% |
| Other amounts receivable | 41 | €3,374 | €3,222 | -€152 | -4.5% |
| Cash at bank and in hand | 54/58 | €96,965 | €48,798 | -€48,167 | -49.7% |
| Total equity and liabilities | 10/49 | €102,196 | €87,882 | -€14,314 | -14.0% |
| Equity | 10/15 | €57,186 | €25,325 | -€31,861 | -55.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,686 | €22,825 | -€31,861 | -58.3% |
| Amounts payable | 17/49 | €45,009 | €62,557 | +€17,547 | +39.0% |
| Amounts payable within one year | 42/48 | €45,009 | €46,391 | +€1,381 | +3.1% |
| Trade debts | 44 | €2,517 | €2,153 | -€364 | -14.5% |
| Suppliers | 440/4 | €2,517 | €2,153 | -€364 | -14.5% |
| Taxes, remuneration and social security | 45 | €42,445 | €44,135 | +€1,690 | +4.0% |
| Taxes | 450/3 | €42,445 | €39,185 | -€3,260 | -7.7% |
| Remuneration and social security | 454/9 | - | €4,950 | +€4,950 | |
| Other amounts payable | 47/48 | €47 | €103 | +€56 | +117.8% |
| Accrued charges and deferred income | 492/3 | - | €16,166 | +€16,166 | |
| Remuneration, social security and pensions | 62 | €427 | €567 | +€140 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €579 | +€579 | |
| Other operating charges | 640/8 | €937 | €993 | +€56 | +6.0% |
| Gross operating margin | 9900 | €84,605 | €110,157 | +€25,553 | +30.2% |
| Operating profit (loss) | 9901 | €83,240 | €108,018 | +€24,777 | +29.8% |
| Financial income | 75/76B | €293 | €172 | -€121 | -41.4% |
| Recurring financial income | 75 | €293 | €172 | -€121 | -41.4% |
| Financial charges | 65/66B | €240 | €660 | +€420 | +175.0% |
| Recurring financial charges | 65 | €240 | €660 | +€420 | +175.0% |
| Profit (loss) for the period before taxes | 9903 | €83,293 | €107,529 | +€24,236 | +29.1% |
| Income taxes | 67/77 | €22,818 | €27,625 | +€4,808 | +21.1% |
| Profit (loss) for the period | 9904 | €60,476 | €79,904 | +€19,428 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,476 | €79,904 | +€19,428 | +32.1% |
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 12 October 2026 via checked.be.