CPS: 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.
CPS
Largest movements
- Cash +€78,146
up €78,146 (+93.5%), from €83,564 to €161,710
mainly Net result for the year (+€79,680) and Tax, wage and social debts (+€9,206)
- Receivables within one year +€9,150
up €9,150 (+784%), from €1,167 to €10,317
of which Trade receivables: +€9,422
- Reserves +€79,000
up €79,000 (+111%), from €71,458 to €150,458
- Tax, wage and social debts +€9,206
up €9,206 (+122%), from €7,556 to €16,762
- Gross operating margin +€11,879
up €11,879 (+11.2%), from €106,091 to €117,970
- Taxes +€5,056
up €5,056 (+15.1%), from €33,466 to €38,521
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 | €116,293 | €202,590 | +€86,296 | +74.2% |
| Current assets | 29/58 | €116,293 | €202,590 | +€86,296 | +74.2% |
| Amounts receivable after more than one year | 29 | €31,563 | €30,563 | -€1,000 | -3.2% |
| Other amounts receivable | 291 | €31,563 | €30,563 | -€1,000 | -3.2% |
| Amounts receivable within one year | 40/41 | €1,167 | €10,317 | +€9,150 | +784% |
| Trade receivables | 40 | €632 | €10,054 | +€9,422 | +1,490% |
| Other amounts receivable | 41 | €534 | €262 | -€272 | -50.9% |
| Cash at bank and in hand | 54/58 | €83,564 | €161,710 | +€78,146 | +93.5% |
| Total equity and liabilities | 10/49 | €116,293 | €202,590 | +€86,296 | +74.2% |
| Equity | 10/15 | €106,055 | €185,735 | +€79,680 | +75.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €71,458 | €150,458 | +€79,000 | +111% |
| Distributable reserves | 133 | €71,458 | €150,458 | +€79,000 | +111% |
| Profit (loss) carried forward | 14 | €33,097 | €33,777 | +€680 | +2.1% |
| Amounts payable | 17/49 | €10,238 | €16,855 | +€6,617 | +64.6% |
| Amounts payable within one year | 42/48 | €9,098 | €16,775 | +€7,677 | +84.4% |
| Trade debts | 44 | - | €13 | +€13 | |
| Suppliers | 440/4 | - | €13 | +€13 | |
| Taxes, remuneration and social security | 45 | €7,556 | €16,762 | +€9,206 | +122% |
| Taxes | 450/3 | €7,556 | €16,762 | +€9,206 | +122% |
| Other amounts payable | 47/48 | €1,542 | - | -€1,542 | |
| Accrued charges and deferred income | 492/3 | €1,140 | €80 | -€1,060 | -93.0% |
| Other operating charges | 640/8 | €639 | €685 | +€46 | +7.2% |
| Gross operating margin | 9900 | €106,091 | €117,970 | +€11,879 | +11.2% |
| Operating profit (loss) | 9901 | €105,451 | €117,284 | +€11,833 | +11.2% |
| Financial income | 75/76B | €632 | €1,486 | +€854 | +135% |
| Recurring financial income | 75 | €632 | €1,486 | +€854 | +135% |
| Financial charges | 65/66B | €221 | €570 | +€348 | +158% |
| Recurring financial charges | 65 | €221 | €570 | +€348 | +158% |
| Profit (loss) for the period before taxes | 9903 | €105,863 | €118,201 | +€12,339 | +11.7% |
| Income taxes | 67/77 | €33,466 | €38,521 | +€5,056 | +15.1% |
| Profit (loss) for the period | 9904 | €72,397 | €79,680 | +€7,283 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,397 | €79,680 | +€7,283 | +10.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.