CBS SERVICES: what changed
Two fiscal 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.
CBS SERVICES
Largest movements
- Tangible fixed assets +€35,165
up €35,165 (+23.8%), from €147,587 to €182,752
of which Furniture and vehicles: +€74,403
- Other debts +€303,448
up €303,448 (+13.2%), from €2.3m to €2.6m
- Profit (loss) carried forward -€271,908
down €271,908 (-18.7%), from -€1.5m to -€1.7m
- Depreciation +€15,043
up €15,043 (+33.5%), from €44,878 to €59,921
- Gross operating margin +€12,502
up €12,502 (+7.2%), from -€172,488 to -€159,987
- Staff costs +€7,516
up €7,516 (+17.1%), from €44,009 to €51,525
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €861,478 | €894,836 | +€33,358 | +3.9% |
| Fixed assets | 21/28 | €147,767 | €182,932 | +€35,165 | +23.8% |
| Tangible fixed assets | 22/27 | €147,587 | €182,752 | +€35,165 | +23.8% |
| Plant, machinery and equipment | 23 | €14,681 | €8,475 | -€6,207 | -42.3% |
| Furniture and vehicles | 24 | €12,352 | €86,755 | +€74,403 | +602.3% |
| Other tangible fixed assets | 26 | €120,553 | €87,522 | -€33,031 | -27.4% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €713,711 | €711,904 | -€1,807 | -0.3% |
| Stocks and contracts in progress | 3 | €705,151 | €705,151 | = | 0.0% |
| Stocks | 30/36 | €705,151 | €705,151 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,997 | €6,550 | -€1,448 | -18.1% |
| Other amounts receivable | 41 | €7,997 | €6,550 | -€1,448 | -18.1% |
| Cash at bank and in hand | 54/58 | €563 | €204 | -€359 | -63.8% |
| Total equity and liabilities | 10/49 | €861,478 | €894,836 | +€33,358 | +3.9% |
| Equity | 10/15 | -€1,448,829 | -€1,720,738 | -€271,908 | -18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,456,889 | -€1,728,798 | -€271,908 | -18.7% |
| Amounts payable | 17/49 | €2,310,307 | €2,615,574 | +€305,266 | +13.2% |
| Amounts payable within one year | 42/48 | €2,310,307 | €2,615,574 | +€305,266 | +13.2% |
| Trade debts | 44 | €4,140 | €5,963 | +€1,822 | +44.0% |
| Suppliers | 440/4 | €4,140 | €5,963 | +€1,822 | +44.0% |
| Taxes, remuneration and social security | 45 | €2,732 | €2,729 | -€4 | -0.1% |
| Taxes | 450/3 | - | €23 | +€23 | |
| Remuneration and social security | 454/9 | €2,732 | €2,706 | -€27 | -1.0% |
| Other amounts payable | 47/48 | €2,303,435 | €2,606,883 | +€303,448 | +13.2% |
| Remuneration, social security and pensions | 62 | €44,009 | €51,525 | +€7,516 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,878 | €59,921 | +€15,043 | +33.5% |
| Other operating charges | 640/8 | €149 | €236 | +€88 | +58.9% |
| Gross operating margin | 9900 | -€172,488 | -€159,987 | +€12,502 | +7.2% |
| Operating profit (loss) | 9901 | -€261,525 | -€271,669 | -€10,144 | -3.9% |
| Financial income | 75/76B | €7 | €2 | -€5 | -65.9% |
| Recurring financial income | 75 | €7 | €2 | -€5 | -65.9% |
| Financial charges | 65/66B | €204 | €242 | +€37 | +18.2% |
| Recurring financial charges | 65 | €204 | €242 | +€37 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | -€261,722 | -€271,908 | -€10,186 | -3.9% |
| Profit (loss) for the period | 9904 | -€261,722 | -€271,908 | -€10,186 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€261,722 | -€271,908 | -€10,186 | -3.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.