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 +€36,207
up €36,207 (+276%), from €13,141 to €49,348
mainly Net result for the year (+€27,166) and Other debts (+€20,000)
- Receivables within one year +€11,098
up €11,098 (+27.5%), from €40,396 to €51,494
of which Trade receivables: +€12,785
- Other debts +€20,000
up €20,000 (+100%), from €20,000 to €40,000
- Profit (loss) carried forward +€15,480
up €15,480, from -€15,480 to €0
- Reserves +€11,686
up €11,686, from €0 to €11,686
- Accrued charges and deferred income +€3,450
up €3,450, from €0 to €3,450
- Trade debts -€2,422
down €2,422 (-51.2%), from €4,733 to €2,311
- Staff costs -€66,454
down €66,454 (-52.8%), from €125,957 to €59,502
- Gross operating margin -€17,769
down €17,769 (-14.2%), from €125,113 to €107,344
- Taxes +€12,561
up €12,561 (+1,395%), from €901 to €13,462
- Financial charges +€3,689
up €3,689 (+132%), from €2,795 to €6,484
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 | €53,537 | €100,842 | +€47,306 | +88.4% |
| Current assets | 29/58 | €53,537 | €100,842 | +€47,306 | +88.4% |
| Amounts receivable within one year | 40/41 | €40,396 | €51,494 | +€11,098 | +27.5% |
| Trade receivables | 40 | €38,529 | €51,314 | +€12,785 | +33.2% |
| Other amounts receivable | 41 | €1,867 | €181 | -€1,687 | -90.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €13,141 | €49,348 | +€36,207 | +276% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €53,537 | €100,842 | +€47,306 | +88.4% |
| Equity | 10/15 | €3,120 | €30,286 | +€27,166 | +871% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | €11,686 | +€11,686 | |
| Distributable reserves | 133 | €0 | €11,686 | +€11,686 | |
| Profit (loss) carried forward | 14 | -€15,480 | €0 | +€15,480 | |
| Amounts payable | 17/49 | €50,417 | €70,556 | +€20,140 | +39.9% |
| Amounts payable within one year | 42/48 | €50,417 | €67,106 | +€16,690 | +33.1% |
| Trade debts | 44 | €4,733 | €2,311 | -€2,422 | -51.2% |
| Suppliers | 440/4 | €4,733 | €2,311 | -€2,422 | -51.2% |
| Taxes, remuneration and social security | 45 | €25,683 | €24,795 | -€888 | -3.5% |
| Taxes | 450/3 | €7,748 | €18,718 | +€10,970 | +142% |
| Remuneration and social security | 454/9 | €17,935 | €6,077 | -€11,858 | -66.1% |
| Other amounts payable | 47/48 | €20,000 | €40,000 | +€20,000 | +100% |
| Accrued charges and deferred income | 492/3 | €0 | €3,450 | +€3,450 | |
| Remuneration, social security and pensions | 62 | €125,957 | €59,502 | -€66,454 | -52.8% |
| Other operating charges | 640/8 | €1,353 | €732 | -€621 | -45.9% |
| Gross operating margin | 9900 | €125,113 | €107,344 | -€17,769 | -14.2% |
| Operating profit (loss) | 9901 | -€2,196 | €47,111 | +€49,307 | |
| Financial income | 75/76B | €42 | €1 | -€41 | -98.3% |
| Recurring financial income | 75 | €42 | €1 | -€41 | -98.3% |
| Financial charges | 65/66B | €2,795 | €6,484 | +€3,689 | +132% |
| Recurring financial charges | 65 | €2,795 | €6,484 | +€3,689 | +132% |
| Profit (loss) for the period before taxes | 9903 | -€4,949 | €40,628 | +€45,577 | |
| Income taxes | 67/77 | €901 | €13,462 | +€12,561 | +1,395% |
| Profit (loss) for the period | 9904 | -€5,850 | €27,166 | +€33,015 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,850 | €27,166 | +€33,015 |
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 15 October 2026 via checked.be.