CKS BENELUX: 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 BENELUX
Largest movements
- Cash -€102,112
down €102,112 (-24.7%), from €413,338 to €311,226
mainly Contributions, distributions and other (-€350,000) and Receivables within one year (-€37,418)
- Receivables within one year +€37,418
up €37,418 (+24.8%), from €150,713 to €188,131
of which Trade receivables: +€36,124
- Profit (loss) carried forward -€154,643
down €154,643 (-70.9%), from €218,170 to €63,527
- Other debts +€140,000
up €140,000 (+66.7%), from €210,050 to €350,050
- Trade debts -€20,549
down €20,549 (-27.7%), from €74,162 to €53,613
- Accrued charges and deferred income -€20,180
no longer reported in 2024 (was €20,180)
- Tax, wage and social debts -€12,203
down €12,203 (-37.8%), from €32,259 to €20,056
of which Taxes: -€14,436
- Gross operating margin -€111,724
down €111,724 (-22.4%), from €498,959 to €387,235
- Staff costs -€55,725
down €55,725 (-31.1%), from €179,283 to €123,558
- Taxes -€14,460
down €14,460 (-18.0%), from €80,350 to €65,890
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.
Derived cash bridge
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 | €576,821 | €509,246 | -€67,575 | -11.7% |
| Fixed assets | 21/28 | €9,177 | €7,351 | -€1,826 | -19.9% |
| Tangible fixed assets | 22/27 | €3,824 | €1,998 | -€1,826 | -47.8% |
| Plant, machinery and equipment | 23 | €3,824 | €1,998 | -€1,826 | -47.8% |
| Financial fixed assets | 28 | €5,353 | €5,353 | = | 0.0% |
| Current assets | 29/58 | €567,644 | €501,895 | -€65,749 | -11.6% |
| Amounts receivable within one year | 40/41 | €150,713 | €188,131 | +€37,418 | +24.8% |
| Trade receivables | 40 | €142,897 | €179,021 | +€36,124 | +25.3% |
| Other amounts receivable | 41 | €7,816 | €9,110 | +€1,294 | +16.6% |
| Cash at bank and in hand | 54/58 | €413,338 | €311,226 | -€102,112 | -24.7% |
| Deferred charges and accrued income | 490/1 | €3,593 | €2,538 | -€1,055 | -29.4% |
| Total equity and liabilities | 10/49 | €576,821 | €509,246 | -€67,575 | -11.7% |
| Equity | 10/15 | €240,170 | €85,527 | -€154,643 | -64.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,170 | €63,527 | -€154,643 | -70.9% |
| Amounts payable | 17/49 | €336,651 | €423,719 | +€87,068 | +25.9% |
| Amounts payable within one year | 42/48 | €316,471 | €423,719 | +€107,248 | +33.9% |
| Trade debts | 44 | €74,162 | €53,613 | -€20,549 | -27.7% |
| Suppliers | 440/4 | €74,162 | €53,613 | -€20,549 | -27.7% |
| Taxes, remuneration and social security | 45 | €32,259 | €20,056 | -€12,203 | -37.8% |
| Taxes | 450/3 | €20,902 | €6,466 | -€14,436 | -69.1% |
| Remuneration and social security | 454/9 | €11,357 | €13,590 | +€2,233 | +19.7% |
| Other amounts payable | 47/48 | €210,050 | €350,050 | +€140,000 | +66.7% |
| Accrued charges and deferred income | 492/3 | €20,180 | - | -€20,180 | |
| Remuneration, social security and pensions | 62 | €179,283 | €123,558 | -€55,725 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,517 | €1,826 | +€309 | +20.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €498,959 | €387,235 | -€111,724 | -22.4% |
| Operating profit (loss) | 9901 | €317,775 | €261,464 | -€56,311 | -17.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €94 | €218 | +€124 | +132% |
| Recurring financial charges | 65 | €94 | €218 | +€124 | +132% |
| Profit (loss) for the period before taxes | 9903 | €317,681 | €261,247 | -€56,434 | -17.8% |
| Income taxes | 67/77 | €80,350 | €65,890 | -€14,460 | -18.0% |
| Profit (loss) for the period | 9904 | €237,331 | €195,357 | -€41,974 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €237,331 | €195,357 | -€41,974 | -17.7% |
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 21 October 2026 via checked.be.