C.S UNIVERSAL BUILDING SERVICES: 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 UNIVERSAL BUILDING SERVICES
Largest movements
- Tangible fixed assets +€13,856
up €13,856 (+472%), from €2,935 to €16,790
of which Plant, machinery and equipment: +€14,141
- Cash -€8,448
down €8,448 (-41.0%), from €20,617 to €12,169
mainly Investment in fixed assets (net) (-€20,000) and Receivables within one year (-€6,177)
- Receivables within one year +€6,177
up €6,177 (+23.3%), from €26,502 to €32,679
of which Other amounts receivable: +€5,618
- Trade debts +€9,592
up €9,592 (+121%), from €7,916 to €17,507
- Profit (loss) carried forward +€4,911
up €4,911 (+19.1%), from €25,673 to €30,584
- Tax, wage and social debts -€2,918
down €2,918 (-21.3%), from €13,683 to €10,765
of which Remuneration and social security: -€3,554
- Staff costs -€24,049
down €24,049 (-65.1%), from €36,932 to €12,883
- Financial income -€14,489
down €14,489 (-90.6%), from €15,985 to €1,496
of which Non-recurring financial income: -€15,000
- Taxes +€5,116
up €5,116 (+5,725%), from €89 to €5,206
- Depreciation +€3,151
up €3,151 (+105%), from €2,994 to €6,144
- Gross operating margin -€1,316
down €1,316 (-4.3%), from €30,527 to €29,211
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 | €50,271 | €61,856 | +€11,585 | +23.0% |
| Fixed assets | 21/28 | €3,152 | €17,008 | +€13,856 | +440% |
| Tangible fixed assets | 22/27 | €2,935 | €16,790 | +€13,856 | +472% |
| Plant, machinery and equipment | 23 | €2,080 | €16,221 | +€14,141 | +680% |
| Furniture and vehicles | 24 | €855 | €570 | -€285 | -33.3% |
| Financial fixed assets | 28 | €218 | €218 | = | 0.0% |
| Current assets | 29/58 | €47,119 | €44,848 | -€2,271 | -4.8% |
| Amounts receivable within one year | 40/41 | €26,502 | €32,679 | +€6,177 | +23.3% |
| Trade receivables | 40 | €1,361 | €1,921 | +€559 | +41.1% |
| Other amounts receivable | 41 | €25,140 | €30,758 | +€5,618 | +22.3% |
| Cash at bank and in hand | 54/58 | €20,617 | €12,169 | -€8,448 | -41.0% |
| Total equity and liabilities | 10/49 | €50,271 | €61,856 | +€11,585 | +23.0% |
| Equity | 10/15 | €28,673 | €33,584 | +€4,911 | +17.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,673 | €30,584 | +€4,911 | +19.1% |
| Amounts payable | 17/49 | €21,599 | €28,272 | +€6,673 | +30.9% |
| Amounts payable within one year | 42/48 | €21,599 | €28,272 | +€6,673 | +30.9% |
| Trade debts | 44 | €7,916 | €17,507 | +€9,592 | +121% |
| Suppliers | 440/4 | €7,916 | €17,507 | +€9,592 | +121% |
| Taxes, remuneration and social security | 45 | €13,683 | €10,765 | -€2,918 | -21.3% |
| Taxes | 450/3 | €9,248 | €9,883 | +€635 | +6.9% |
| Remuneration and social security | 454/9 | €4,436 | €882 | -€3,554 | -80.1% |
| Remuneration, social security and pensions | 62 | €36,932 | €12,883 | -€24,049 | -65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,994 | €6,144 | +€3,151 | +105% |
| Other operating charges | 640/8 | €763 | €1,351 | +€587 | +76.9% |
| Gross operating margin | 9900 | €30,527 | €29,211 | -€1,316 | -4.3% |
| Operating profit (loss) | 9901 | -€10,163 | €8,832 | +€18,995 | |
| Financial income | 75/76B | €15,985 | €1,496 | -€14,489 | -90.6% |
| Recurring financial income | 75 | €985 | €1,496 | +€511 | +51.9% |
| Non-recurring financial income | 76B | €15,000 | - | -€15,000 | |
| Financial charges | 65/66B | €883 | €211 | -€672 | -76.1% |
| Recurring financial charges | 65 | €883 | €211 | -€672 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | €4,940 | €10,117 | +€5,178 | +105% |
| Income taxes | 67/77 | €89 | €5,206 | +€5,116 | +5,725% |
| Profit (loss) for the period | 9904 | €4,850 | €4,911 | +€61 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,850 | €4,911 | +€61 | +1.3% |
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 25 October 2026 via checked.be.