CPS DECO: 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 DECO
Largest movements
- Current assets +€7,243
up €7,243 (+24.6%), from €29,434 to €36,677
of which Receivables within one year: +€11,411
- Tangible fixed assets -€1,200
no longer reported in 2017 (was €1,200)
- Debts within one year +€4,610
up €4,610 (+45.2%), from €10,206 to €14,816
- Profit (loss) carried forward +€1,433
up €1,433 (+14.0%), from €10,268 to €11,701
- Turnover +€17,140
up €17,140 (+14.7%), from €116,328 to €133,468
From the 2016 result to the 2017 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,634 | €36,677 | +€6,043 | +19.7% |
| Fixed assets | 21/28 | €1,200 | - | -€1,200 | |
| Tangible fixed assets | 22/27 | €1,200 | - | -€1,200 | |
| Current assets | 29/58 | €29,434 | €36,677 | +€7,243 | +24.6% |
| Amounts receivable within one year | 40/41 | €24,558 | €35,969 | +€11,411 | +46.5% |
| Cash at bank and in hand | 54/58 | €2,429 | €376 | -€2,053 | -84.5% |
| Total equity and liabilities | 10/49 | €30,634 | €36,677 | +€6,043 | +19.7% |
| Equity | 10/15 | €20,428 | €21,861 | +€1,433 | +7.0% |
| Contributions | 10/11 | €8,300 | €8,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,268 | €11,701 | +€1,433 | +14.0% |
| Amounts payable | 17/49 | €10,206 | €14,816 | +€4,610 | +45.2% |
| Amounts payable within one year | 42/48 | €10,206 | €14,816 | +€4,610 | +45.2% |
| Trade debts | 44 | €1,043 | €3,183 | +€2,139 | +205% |
| Turnover | 70 | €116,328 | €133,468 | +€17,140 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €0 | -€1,200 | -100% |
| Gross operating margin | 9900 | €7,657 | €6,955 | -€702 | -9.2% |
| Operating profit (loss) | 9901 | €5,791 | €6,350 | +€559 | +9.7% |
| Recurring financial charges | 65 | €83 | €2,080 | +€1,997 | +2,415% |
| Profit (loss) for the period before taxes | 9903 | €5,708 | €4,270 | -€1,438 | -25.2% |
| Income taxes | 67/77 | €2,585 | €2,838 | +€252 | +9.8% |
| Profit (loss) for the period | 9904 | €3,123 | €1,433 | -€1,690 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,123 | €1,433 | -€1,690 | -54.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2016 and 31 December 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.