CPS RENTING: 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 RENTING
Largest movements
- Cash +€27,056
up €27,056 (+49.9%), from €54,233 to €81,289
mainly Trade debts (+€34,088) and Tax, wage and social debts (+€22,173)
- Deferred charges and accrued income -€15,913
down €15,913 (-26.3%), from €60,573 to €44,659
- Tangible fixed assets -€15,591
down €15,591 (-26.8%), from €58,257 to €42,666
of which Furniture and vehicles: -€14,000
- Receivables within one year +€10,916
up €10,916 (+2.4%), from €461,883 to €472,798
of which Trade receivables: +€20,922
- Profit (loss) carried forward -€40,698
down €40,698 (-45.8%), from -€88,936 to -€129,634
- Trade debts +€34,088
up €34,088 (+15.0%), from €227,027 to €261,115
- Tax, wage and social debts +€22,173
up €22,173 (+142%), from €15,649 to €37,822
of which Taxes: +€21,719
- Current portion of long-term debt -€9,096
down €9,096 (-100%), from €9,096 to €0
- Financial charges +€17,089
up €17,089 (+12.8%), from €133,786 to €150,875
- Gross operating margin +€7,469
up €7,469 (+5.5%), from €136,668 to €144,137
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 | €639,945 | €646,412 | +€6,467 | +1.0% |
| Fixed assets | 21/28 | €63,257 | €47,666 | -€15,591 | -24.6% |
| Tangible fixed assets | 22/27 | €58,257 | €42,666 | -€15,591 | -26.8% |
| Plant, machinery and equipment | 23 | €13,111 | €11,520 | -€1,591 | -12.1% |
| Furniture and vehicles | 24 | €45,145 | €31,145 | -€14,000 | -31.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €576,688 | €598,746 | +€22,058 | +3.8% |
| Amounts receivable within one year | 40/41 | €461,883 | €472,798 | +€10,916 | +2.4% |
| Trade receivables | 40 | €451,228 | €472,149 | +€20,922 | +4.6% |
| Other amounts receivable | 41 | €10,655 | €649 | -€10,006 | -93.9% |
| Cash at bank and in hand | 54/58 | €54,233 | €81,289 | +€27,056 | +49.9% |
| Deferred charges and accrued income | 490/1 | €60,573 | €44,659 | -€15,913 | -26.3% |
| Total equity and liabilities | 10/49 | €639,945 | €646,412 | +€6,467 | +1.0% |
| Equity | 10/15 | €388,172 | €347,474 | -€40,698 | -10.5% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €352,108 | €352,108 | = | 0.0% |
| Tax-exempt reserves | 132 | €352,108 | €352,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,936 | -€129,634 | -€40,698 | -45.8% |
| Amounts payable | 17/49 | €251,772 | €298,937 | +€47,165 | +18.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €251,772 | €298,937 | +€47,165 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €9,096 | €0 | -€9,096 | -100% |
| Trade debts | 44 | €227,027 | €261,115 | +€34,088 | +15.0% |
| Suppliers | 440/4 | €227,027 | €261,115 | +€34,088 | +15.0% |
| Taxes, remuneration and social security | 45 | €15,649 | €37,822 | +€22,173 | +142% |
| Taxes | 450/3 | €15,014 | €36,734 | +€21,719 | +145% |
| Remuneration and social security | 454/9 | €635 | €1,089 | +€454 | +71.4% |
| Remuneration, social security and pensions | 62 | €8,100 | €8,566 | +€466 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,591 | €15,591 | = | 0.0% |
| Other operating charges | 640/8 | €2,730 | €2,928 | +€199 | +7.3% |
| Non-recurring operating charges | 66A | €250 | €7,048 | +€6,798 | +2,719% |
| Gross operating margin | 9900 | €136,668 | €144,137 | +€7,469 | +5.5% |
| Operating profit (loss) | 9901 | €109,997 | €110,003 | +€6 | 0.0% |
| Financial income | 75/76B | €183 | €174 | -€9 | -5.0% |
| Recurring financial income | 75 | €183 | €174 | -€9 | -5.0% |
| Financial charges | 65/66B | €133,786 | €150,875 | +€17,089 | +12.8% |
| Recurring financial charges | 65 | €133,786 | €150,875 | +€17,089 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,606 | -€40,698 | -€17,092 | -72.4% |
| Income taxes | 67/77 | €512 | €0 | -€512 | -100% |
| Profit (loss) for the period | 9904 | -€24,118 | -€40,698 | -€16,580 | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,118 | -€40,698 | -€16,580 | -68.7% |
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 24 October 2026 via checked.be.