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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.

What changed

CPS

BE 0778.465.580
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€3,414
2024 · -€3,241-€172
Equity
-€7,507
2024 · -€4,093-€3,414
Cash
€186
2024 · €207-€20
Balance sheet total
€186
2024 · €207-€20

Largest movements

2024 to 2025
Assets
  • Cash -€20

    down €20 (-9.9%), from €207 to €186

    mainly Net result for the year (-€3,414)

Equity and liabilities
  • Profit (loss) carried forward -€3,414

    down €3,414 (-37.5%), from -€9,093 to -€12,507

  • Other debts +€2,700

    up €2,700 (+62.8%), from €4,300 to €7,000

  • Trade debts +€693

    new in 2025: €693

Income statement
  • Gross operating margin -€555

    down €555 (-27.2%), from -€2,045 to -€2,600

  • Other operating charges -€382

    down €382 (-33.8%), from €1,131 to €748

From the 2024 result to the 2025 result

effect on the 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 -€3,241
Gross operating margin -€555
Other operating charges +€382
Financial charges +€1
Result 2025 -€3,414
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 -€20
Investment €0
Financing €0
Cash 2024 €207
Net result for the year -€3,414
Trade debts +€693
Other debts +€2,700
Cash 2025 €186
brings cash intakes cash out
Every line side by side 20 lines
Line Code 2024 2025 Change %
Total assets 20/58 €207 €186 -€20 -9.9%
Current assets 29/58 €207 €186 -€20 -9.9%
Cash at bank and in hand 54/58 €207 €186 -€20 -9.9%
Total equity and liabilities 10/49 €207 €186 -€20 -9.9%
Equity 10/15 -€4,093 -€7,507 -€3,414 -83.4%
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 -€9,093 -€12,507 -€3,414 -37.5%
Amounts payable 17/49 €4,300 €7,693 +€3,393 +78.9%
Amounts payable within one year 42/48 €4,300 €7,693 +€3,393 +78.9%
Trade debts 44 - €693 +€693
Suppliers 440/4 - €693 +€693
Other amounts payable 47/48 €4,300 €7,000 +€2,700 +62.8%
Other operating charges 640/8 €1,131 €748 -€382 -33.8%
Gross operating margin 9900 -€2,045 -€2,600 -€555 -27.2%
Operating profit (loss) 9901 -€3,175 -€3,349 -€173 -5.5%
Financial charges 65/66B €66 €65 -€1 -1.5%
Recurring financial charges 65 €66 €65 -€1 -1.5%
Profit (loss) for the period before taxes 9903 -€3,241 -€3,414 -€172 -5.3%
Profit (loss) for the period 9904 -€3,241 -€3,414 -€172 -5.3%
Profit (loss) for the period to be appropriated 9905 -€3,241 -€3,414 -€172 -5.3%

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 27 October 2026 via checked.be.