CPKS: 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.
CPKS
Largest movements
- Cash +€14,897
up €14,897 (+54.9%), from €27,159 to €42,056
mainly Receivables within one year (+€12,354) and Short-term financial debts (+€6,123)
- Receivables within one year -€12,354
down €12,354 (-85.5%), from €14,452 to €2,097
of which Trade receivables: -€11,769
- Tangible fixed assets +€5,662
up €5,662 (+412%), from €1,376 to €7,037
of which Furniture and vehicles: +€5,662
- Short-term financial debts +€6,123
up €6,123 (+293%), from €2,090 to €8,213
- Other debts +€5,321
up €5,321 (+138%), from €3,865 to €9,185
- Tax, wage and social debts -€1,850
down €1,850 (-21.4%), from €8,623 to €6,773
- Reserves -€1,713
down €1,713 (-7.7%), from €22,137 to €20,424
of which Distributable reserves: -€1,910
- Taxes +€908
up €908 (+52.3%), from €1,735 to €2,642
- Depreciation -€636
down €636 (-29.0%), from €2,190 to €1,554
- Gross operating margin +€602
up €602 (+6.4%), from €9,392 to €9,993
- Other operating charges -€199
down €199 (-26.3%), from €756 to €558
- Financial charges +€182
up €182 (+14.5%), from €1,249 to €1,431
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,446 | €51,760 | +€8,314 | +19.1% |
| Fixed assets | 21/28 | €1,746 | €7,407 | +€5,662 | +324% |
| Tangible fixed assets | 22/27 | €1,376 | €7,037 | +€5,662 | +412% |
| Furniture and vehicles | 24 | €1,376 | €7,037 | +€5,662 | +412% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €41,701 | €44,353 | +€2,652 | +6.4% |
| Amounts receivable within one year | 40/41 | €14,452 | €2,097 | -€12,354 | -85.5% |
| Trade receivables | 40 | €12,127 | €357 | -€11,769 | -97.1% |
| Other amounts receivable | 41 | €2,325 | €1,740 | -€585 | -25.2% |
| Cash at bank and in hand | 54/58 | €27,159 | €42,056 | +€14,897 | +54.9% |
| Deferred charges and accrued income | 490/1 | €90 | €200 | +€110 | +122% |
| Total equity and liabilities | 10/49 | €43,446 | €51,760 | +€8,314 | +19.1% |
| Equity | 10/15 | €28,123 | €26,633 | -€1,490 | -5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,137 | €20,424 | -€1,713 | -7.7% |
| Non-distributable reserves | 130/1 | €1,212 | €1,409 | +€197 | +16.2% |
| Reserves not available under the articles | 1311 | €1,212 | €1,409 | +€197 | +16.2% |
| Distributable reserves | 133 | €20,925 | €19,015 | -€1,910 | -9.1% |
| Profit (loss) carried forward | 14 | -€214 | €9 | +€224 | |
| Amounts payable | 17/49 | €15,323 | €25,127 | +€9,804 | +64.0% |
| Amounts payable within one year | 42/48 | €14,577 | €24,344 | +€9,767 | +67.0% |
| Financial debts | 43 | €2,090 | €8,213 | +€6,123 | +293% |
| Credit institutions | 430/8 | €2,090 | €8,213 | +€6,123 | +293% |
| Trade debts | 44 | - | €173 | +€173 | |
| Suppliers | 440/4 | - | €173 | +€173 | |
| Taxes, remuneration and social security | 45 | €8,623 | €6,773 | -€1,850 | -21.4% |
| Taxes | 450/3 | €8,623 | €6,773 | -€1,850 | -21.4% |
| Other amounts payable | 47/48 | €3,865 | €9,185 | +€5,321 | +138% |
| Accrued charges and deferred income | 492/3 | €746 | €783 | +€37 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,190 | €1,554 | -€636 | -29.0% |
| Other operating charges | 640/8 | €756 | €558 | -€199 | -26.3% |
| Gross operating margin | 9900 | €9,392 | €9,993 | +€602 | +6.4% |
| Operating profit (loss) | 9901 | €6,445 | €7,882 | +€1,436 | +22.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,249 | €1,431 | +€182 | +14.5% |
| Recurring financial charges | 65 | €1,249 | €1,431 | +€182 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €5,196 | €6,452 | +€1,256 | +24.2% |
| Income taxes | 67/77 | €1,735 | €2,642 | +€908 | +52.3% |
| Profit (loss) for the period | 9904 | €3,461 | €3,810 | +€349 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,461 | €3,810 | +€349 | +10.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.