COUNTERSTRAIN INTERNATIONAL: what changed
What changed
COUNTERSTRAIN INTERNATIONAL
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€10,019
2025 · -€11,278+€21,297
Equity
€363,085
2025 · €353,066+€10,019
Cash
€89,746
2025 · €126,746-€37,000
Balance sheet total
€486,992
2025 · €471,699+€15,293
Largest movements
Assets
- Deferred charges and accrued income +€41,124
up €41,124 (+5,491%), from €749 to €41,873
- Cash -€37,000
down €37,000 (-29.2%), from €126,746 to €89,746
mainly Deferred charges and accrued income (-€41,124) and Receivables after one year (-€19,604)
- Receivables after one year +€19,604
up €19,604 (+17.2%), from €113,983 to €133,586
- Tangible fixed assets -€8,502
down €8,502 (-26.4%), from €32,223 to €23,721
of which Leasing and similar rights: -€7,328
Equity and liabilities
- Profit (loss) carried forward +€10,019
up €10,019 (+12.7%), from €78,715 to €88,734
- Debts after one year +€6,087
up €6,087 (+6.0%), from €101,610 to €107,697
Income statement
- Financial charges -€17,191
down €17,191 (-92.4%), from €18,596 to €1,405
- Other operating charges -€5,219
down €5,219 (-62.7%), from €8,322 to €3,103
- Taxes +€2,074
up €2,074 (+1,207%), from €172 to €2,246
- Gross operating margin +€1,061
up €1,061 (+6.3%), from €16,726 to €17,787
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€11,278
Gross operating margin
+€1,061
Other operating charges
+€5,219
Financial income
-€99
Financial charges
+€17,191
Taxes
-€2,074
Result 2026
€10,019
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€43,313
Investment
-€63
Financing
+€6,375
Cash 2025
€126,746
From operations (derived)
-€43,313
Net result for the year
+€10,019
Depreciation
+€8,502
Receivables after one year
-€19,604
Receivables within one year
-€5
Deferred charges and accrued income
-€41,124
Trade debts
-€1,630
Tax, wage and social debts
+€529
Investment (derived)
-€63
Current investments
-€63
Financing
+€6,375
Debts after one year
+€6,087
Current portion of long-term debt
+€288
Cash 2026
€89,746
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,699 | €486,992 | +€15,293 | +3.2% |
| Fixed assets | 21/28 | €32,223 | €23,721 | -€8,502 | -26.4% |
| Tangible fixed assets | 22/27 | €32,223 | €23,721 | -€8,502 | -26.4% |
| Plant, machinery and equipment | 23 | €2,073 | €1,842 | -€231 | -11.2% |
| Furniture and vehicles | 24 | €1,220 | €276 | -€943 | -77.3% |
| Leasing and similar rights | 25 | €28,931 | €21,603 | -€7,328 | -25.3% |
| Current assets | 29/58 | €439,476 | €463,271 | +€23,795 | +5.4% |
| Amounts receivable after more than one year | 29 | €113,983 | €133,586 | +€19,604 | +17.2% |
| Other amounts receivable | 291 | €113,983 | €133,586 | +€19,604 | +17.2% |
| Amounts receivable within one year | 40/41 | €92,657 | €92,662 | +€5 | 0.0% |
| Trade receivables | 40 | €6,390 | €4,780 | -€1,610 | -25.2% |
| Other amounts receivable | 41 | €86,267 | €87,882 | +€1,615 | +1.9% |
| Current investments | 50/53 | €105,342 | €105,405 | +€63 | +0.1% |
| Cash at bank and in hand | 54/58 | €126,746 | €89,746 | -€37,000 | -29.2% |
| Deferred charges and accrued income | 490/1 | €749 | €41,873 | +€41,124 | +5,491% |
| Total equity and liabilities | 10/49 | €471,699 | €486,992 | +€15,293 | +3.2% |
| Equity | 10/15 | €353,066 | €363,085 | +€10,019 | +2.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €262,351 | €262,351 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €260,351 | €260,351 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,715 | €88,734 | +€10,019 | +12.7% |
| Amounts payable | 17/49 | €118,633 | €123,907 | +€5,274 | +4.4% |
| Amounts payable after more than one year | 17 | €101,610 | €107,697 | +€6,087 | +6.0% |
| Financial debts | 170/4 | €101,610 | €107,697 | +€6,087 | +6.0% |
| Amounts payable within one year | 42/48 | €17,023 | €16,210 | -€813 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €7,052 | €7,340 | +€288 | +4.1% |
| Trade debts | 44 | €5,322 | €3,692 | -€1,630 | -30.6% |
| Suppliers | 440/4 | €5,322 | €3,692 | -€1,630 | -30.6% |
| Taxes, remuneration and social security | 45 | €4,649 | €5,177 | +€529 | +11.4% |
| Taxes | 450/3 | €4,649 | €5,177 | +€529 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,502 | €8,502 | = | 0.0% |
| Other operating charges | 640/8 | €8,322 | €3,103 | -€5,219 | -62.7% |
| Gross operating margin | 9900 | €16,726 | €17,787 | +€1,061 | +6.3% |
| Operating profit (loss) | 9901 | -€98 | €6,182 | +€6,280 | |
| Financial income | 75/76B | €7,587 | €7,488 | -€99 | -1.3% |
| Recurring financial income | 75 | €7,587 | €7,488 | -€99 | -1.3% |
| Financial charges | 65/66B | €18,596 | €1,405 | -€17,191 | -92.4% |
| Recurring financial charges | 65 | €18,596 | €1,405 | -€17,191 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,107 | €12,265 | +€23,371 | |
| Income taxes | 67/77 | €172 | €2,246 | +€2,074 | +1,207% |
| Profit (loss) for the period | 9904 | -€11,278 | €10,019 | +€21,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,278 | €10,019 | +€21,297 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.