CKS: 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.
CKS
Largest movements
- Stocks and contracts +€73,736
up €73,736 (+171.0%), from €43,133 to €116,869
- Receivables within one year +€34,093
up €34,093 (+43.5%), from €78,454 to €112,547
of which Trade receivables: +€33,283
- Cash +€24,441
up €24,441 (+164.7%), from €14,836 to €39,277
mainly Net result for the year (+€88,587) and Tax, wage and social debts (+€28,162)
- Tangible fixed assets +€7,338
up €7,338 (+48.9%), from €15,000 to €22,338
of which Plant, machinery and equipment: +€6,700
- Profit (loss) carried forward +€88,587
up €88,587 (+190.0%), from €46,628 to €135,215
- Tax, wage and social debts +€28,162
up €28,162 (+61.6%), from €45,689 to €73,852
of which Taxes: +€25,146
- Other debts +€13,275
up €13,275 (+176.6%), from €7,518 to €20,793
- Trade debts +€9,132
up €9,132 (+17.6%), from €51,780 to €60,912
- Gross operating margin +€81,288
up €81,288 (+59.6%), from €136,318 to €217,607
- Staff costs +€30,013
up €30,013 (+43.0%), from €69,746 to €99,759
- Taxes +€8,869
up €8,869 (+56.2%), from €15,782 to €24,651
- Depreciation +€3,282
up €3,282 (+174.5%), from €1,881 to €5,163
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,615 | €293,171 | +€140,556 | +92.1% |
| Fixed assets | 21/28 | €15,000 | €22,338 | +€7,338 | +48.9% |
| Tangible fixed assets | 22/27 | €15,000 | €22,338 | +€7,338 | +48.9% |
| Land and buildings | 22 | - | €449 | +€449 | |
| Plant, machinery and equipment | 23 | €10,376 | €17,076 | +€6,700 | +64.6% |
| Furniture and vehicles | 24 | €4,624 | €4,813 | +€189 | +4.1% |
| Current assets | 29/58 | €137,615 | €270,834 | +€133,218 | +96.8% |
| Stocks and contracts in progress | 3 | €43,133 | €116,869 | +€73,736 | +171.0% |
| Stocks | 30/36 | €43,133 | €116,869 | +€73,736 | +171.0% |
| Amounts receivable within one year | 40/41 | €78,454 | €112,547 | +€34,093 | +43.5% |
| Trade receivables | 40 | €78,198 | €111,482 | +€33,283 | +42.6% |
| Other amounts receivable | 41 | €255 | €1,065 | +€810 | +317.1% |
| Cash at bank and in hand | 54/58 | €14,836 | €39,277 | +€24,441 | +164.7% |
| Deferred charges and accrued income | 490/1 | €1,193 | €2,141 | +€948 | +79.5% |
| Total equity and liabilities | 10/49 | €152,615 | €293,171 | +€140,556 | +92.1% |
| Equity | 10/15 | €47,628 | €136,215 | +€88,587 | +186.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,628 | €135,215 | +€88,587 | +190.0% |
| Amounts payable | 17/49 | €104,987 | €156,956 | +€51,969 | +49.5% |
| Amounts payable within one year | 42/48 | €104,987 | €155,556 | +€50,569 | +48.2% |
| Trade debts | 44 | €51,780 | €60,912 | +€9,132 | +17.6% |
| Suppliers | 440/4 | €51,780 | €60,912 | +€9,132 | +17.6% |
| Taxes, remuneration and social security | 45 | €45,689 | €73,852 | +€28,162 | +61.6% |
| Taxes | 450/3 | €38,682 | €63,827 | +€25,146 | +65.0% |
| Remuneration and social security | 454/9 | €7,008 | €10,024 | +€3,017 | +43.0% |
| Other amounts payable | 47/48 | €7,518 | €20,793 | +€13,275 | +176.6% |
| Accrued charges and deferred income | 492/3 | - | €1,400 | +€1,400 | |
| Remuneration, social security and pensions | 62 | €69,746 | €99,759 | +€30,013 | +43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,881 | €5,163 | +€3,282 | +174.5% |
| Other operating charges | 640/8 | €1,474 | €135 | -€1,339 | -90.8% |
| Gross operating margin | 9900 | €136,318 | €217,607 | +€81,288 | +59.6% |
| Operating profit (loss) | 9901 | €63,218 | €112,549 | +€49,332 | +78.0% |
| Financial income | 75/76B | €60 | €1,116 | +€1,055 | +1745.8% |
| Recurring financial income | 75 | €60 | €1,116 | +€1,055 | +1745.8% |
| Financial charges | 65/66B | €867 | €426 | -€441 | -50.9% |
| Recurring financial charges | 65 | €867 | €426 | -€441 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | €62,411 | €113,239 | +€50,828 | +81.4% |
| Income taxes | 67/77 | €15,782 | €24,651 | +€8,869 | +56.2% |
| Profit (loss) for the period | 9904 | €46,628 | €88,587 | +€41,959 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,628 | €88,587 | +€41,959 | +90.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.