CNS TAKELDIENST: 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.
What changed
CNS TAKELDIENST
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€539,553
2024 · €452,289+€87,264
Equity
€2.3m
2024 · €1.7m+€538,703
Cash
€565,535
2024 · €586,117-€20,582
Balance sheet total
€4.7m
2024 · €4.4m+€260,388
Largest movements
Assets
- Receivables within one year +€293,250
up €293,250 (+31.9%), from €919,596 to €1.2m
of which Trade receivables: +€268,498
Equity and liabilities
- Reserves +€539,553
up €539,553 (+32.1%), from €1.7m to €2.2m
of which Tax-exempt reserves: +€273,650
- Debts after one year -€120,081
down €120,081 (-7.0%), from €1.7m to €1.6m
- Trade debts -€111,074
down €111,074 (-38.8%), from €286,157 to €175,083
- Accrued charges and deferred income -€104,050
down €104,050 (-63.9%), from €162,850 to €58,800
Income statement
- Gross operating margin +€224,530
up €224,530 (+12.6%), from €1.8m to €2.0m
- Depreciation +€117,416
up €117,416 (+24.8%), from €473,877 to €591,293
- Other operating charges -€109,651
down €109,651 (-73.4%), from €149,437 to €39,786
- Staff costs +€76,126
up €76,126 (+15.9%), from €478,466 to €554,592
- Taxes +€42,319
up €42,319 (+26.4%), from €160,490 to €202,809
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.
Result 2024
€452,289
Gross operating margin
+€224,530
Staff costs
-€76,126
Depreciation
-€117,416
Other operating charges
+€109,651
Other operating items
+€16,855
Financial income
+€400
Financial charges
-€28,310
Taxes
-€42,319
Result 2025
€539,553
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€626,007
Investment
-€582,430
Financing
-€64,159
Cash 2024
€586,117
From operations (derived)
+€626,007
Net result for the year
+€539,553
Depreciation
+€591,293
Stocks and contracts
-€15
Receivables within one year
-€293,250
Deferred charges and accrued income
+€3,432
Trade debts
-€111,074
Tax, wage and social debts
-€13,400
Other debts
+€13,519
Accrued charges and deferred income
-€104,050
Investment (derived)
-€582,430
Investment in fixed assets (net)
-€594,430
Current investments
+€12,000
Financing
-€64,159
Debts after one year
-€120,081
Current portion of long-term debt
+€31,772
Short-term financial debts
+€25,000
Contributions, distributions and other
-€850
Cash 2025
€565,535
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,436,345 | €4,696,733 | +€260,388 | +5.9% |
| Fixed assets | 21/28 | €2,877,199 | €2,880,337 | +€3,137 | +0.1% |
| Intangible fixed assets | 21 | €17,019 | €10,419 | -€6,600 | -38.8% |
| Tangible fixed assets | 22/27 | €2,859,001 | €2,868,738 | +€9,737 | +0.3% |
| Land and buildings | 22 | €1,697,449 | €1,683,394 | -€14,055 | -0.8% |
| Plant, machinery and equipment | 23 | €84,034 | €69,292 | -€14,741 | -17.5% |
| Furniture and vehicles | 24 | €1,077,518 | €1,116,052 | +€38,534 | +3.6% |
| Financial fixed assets | 28 | €1,179 | €1,179 | = | 0.0% |
| Current assets | 29/58 | €1,559,145 | €1,816,397 | +€257,251 | +16.5% |
| Stocks and contracts in progress | 3 | - | €15 | +€15 | |
| Stocks | 30/36 | - | €15 | +€15 | |
| Amounts receivable within one year | 40/41 | €919,596 | €1,212,846 | +€293,250 | +31.9% |
| Trade receivables | 40 | €884,478 | €1,152,976 | +€268,498 | +30.4% |
| Other amounts receivable | 41 | €35,118 | €59,870 | +€24,752 | +70.5% |
| Current investments | 50/53 | €50,000 | €38,000 | -€12,000 | -24.0% |
| Cash at bank and in hand | 54/58 | €586,117 | €565,535 | -€20,582 | -3.5% |
| Deferred charges and accrued income | 490/1 | €3,432 | - | -€3,432 | |
| Total equity and liabilities | 10/49 | €4,436,345 | €4,696,733 | +€260,388 | +5.9% |
| Equity | 10/15 | €1,737,346 | €2,276,049 | +€538,703 | +31.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,682,649 | €2,222,202 | +€539,553 | +32.1% |
| Tax-exempt reserves | 132 | €252,600 | €526,250 | +€273,650 | +108% |
| Distributable reserves | 133 | €1,430,049 | €1,695,952 | +€265,903 | +18.6% |
| Profit (loss) carried forward | 14 | €42,297 | €41,447 | -€850 | -2.0% |
| Amounts payable | 17/49 | €2,698,999 | €2,420,684 | -€278,315 | -10.3% |
| Amounts payable after more than one year | 17 | €1,708,944 | €1,588,863 | -€120,081 | -7.0% |
| Financial debts | 170/4 | €1,708,944 | €1,588,863 | -€120,081 | -7.0% |
| Amounts payable within one year | 42/48 | €827,205 | €773,022 | -€54,183 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €238,010 | €269,783 | +€31,772 | +13.3% |
| Financial debts | 43 | €100,000 | €125,000 | +€25,000 | +25.0% |
| Credit institutions | 430/8 | €100,000 | €125,000 | +€25,000 | +25.0% |
| Trade debts | 44 | €286,157 | €175,083 | -€111,074 | -38.8% |
| Suppliers | 440/4 | €286,157 | €175,083 | -€111,074 | -38.8% |
| Advances received on contracts in progress | 46 | €4,800 | €4,800 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €132,678 | €119,277 | -€13,400 | -10.1% |
| Taxes | 450/3 | €38,623 | €32,845 | -€5,778 | -15.0% |
| Remuneration and social security | 454/9 | €94,055 | €86,433 | -€7,622 | -8.1% |
| Other amounts payable | 47/48 | €65,559 | €79,078 | +€13,519 | +20.6% |
| Accrued charges and deferred income | 492/3 | €162,850 | €58,800 | -€104,050 | -63.9% |
| Non-recurring operating income | 76A | €3,856 | €992 | -€2,864 | -74.3% |
| Remuneration, social security and pensions | 62 | €478,466 | €554,592 | +€76,126 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473,877 | €591,293 | +€117,416 | +24.8% |
| Other operating charges | 640/8 | €149,437 | €39,786 | -€109,651 | -73.4% |
| Non-recurring operating charges | 66A | €16,855 | - | -€16,855 | |
| Gross operating margin | 9900 | €1,775,515 | €2,000,045 | +€224,530 | +12.6% |
| Operating profit (loss) | 9901 | €656,881 | €814,374 | +€157,493 | +24.0% |
| Financial income | 75/76B | €2,331 | €2,731 | +€400 | +17.2% |
| Recurring financial income | 75 | €2,331 | €2,731 | +€400 | +17.2% |
| Financial charges | 65/66B | €46,432 | €74,743 | +€28,310 | +61.0% |
| Recurring financial charges | 65 | €36,515 | €70,394 | +€33,879 | +92.8% |
| Non-recurring financial charges | 66B | €9,917 | €4,348 | -€5,569 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €612,779 | €742,362 | +€129,583 | +21.1% |
| Income taxes | 67/77 | €160,490 | €202,809 | +€42,319 | +26.4% |
| Profit (loss) for the period | 9904 | €452,289 | €539,553 | +€87,264 | +19.3% |
| Transfer to tax-exempt reserves | 689 | €252,600 | €273,650 | +€21,050 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €199,689 | €265,903 | +€66,214 | +33.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.