CPS TOITURES: 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 TOITURES
Largest movements
- Cash +€106,094
up €106,094 (+96.9%), from €109,451 to €215,545
mainly Net result for the year (+€175,382) and Depreciation (+€23,447)
- Tangible fixed assets +€76,512
up €76,512 (+143%), from €53,496 to €130,008
of which Furniture and vehicles: +€77,020
- Stocks and contracts -€12,334
down €12,334 (-67.3%), from €18,334 to €6,000
- Receivables within one year -€8,077
down €8,077 (-53.2%), from €15,194 to €7,117
of which Trade receivables: -€8,077
- Reserves +€175,382
up €175,382 (+187%), from €93,962 to €269,344
- Advances received -€27,653
down €27,653 (-100%), from €27,653 to €0
- Debts after one year +€20,125
up €20,125 (+215%), from €9,363 to €29,488
- Other debts -€8,290
down €8,290 (-29.6%), from €27,986 to €19,696
- Current portion of long-term debt +€7,015
up €7,015 (+67.2%), from €10,434 to €17,449
- Gross operating margin +€157,110
up €157,110 (+72.4%), from €216,907 to €374,018
- Staff costs +€48,747
up €48,747 (+70.6%), from €69,015 to €117,762
- Taxes +€29,838
up €29,838 (+67.7%), from €44,051 to €73,889
- Financial income +€19,676
up €19,676 (+11,591%), from €170 to €19,846
- Depreciation +€14,803
up €14,803 (+171%), from €8,644 to €23,447
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 | €199,932 | €366,627 | +€166,695 | +83.4% |
| Formation expenses | 20 | €1,732 | €990 | -€742 | -42.9% |
| Fixed assets | 21/28 | €53,496 | €132,708 | +€79,212 | +148% |
| Tangible fixed assets | 22/27 | €53,496 | €130,008 | +€76,512 | +143% |
| Plant, machinery and equipment | 23 | €2,201 | €1,693 | -€508 | -23.1% |
| Furniture and vehicles | 24 | €51,294 | €128,315 | +€77,020 | +150% |
| Financial fixed assets | 28 | - | €2,700 | +€2,700 | |
| Current assets | 29/58 | €144,705 | €232,929 | +€88,225 | +61.0% |
| Stocks and contracts in progress | 3 | €18,334 | €6,000 | -€12,334 | -67.3% |
| Stocks | 30/36 | €18,334 | €6,000 | -€12,334 | -67.3% |
| Amounts receivable within one year | 40/41 | €15,194 | €7,117 | -€8,077 | -53.2% |
| Trade receivables | 40 | €15,194 | €7,117 | -€8,077 | -53.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €109,451 | €215,545 | +€106,094 | +96.9% |
| Deferred charges and accrued income | 490/1 | €1,726 | €4,267 | +€2,541 | +147% |
| Total equity and liabilities | 10/49 | €199,932 | €366,627 | +€166,695 | +83.4% |
| Equity | 10/15 | €98,962 | €274,344 | +€175,382 | +177% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €93,962 | €269,344 | +€175,382 | +187% |
| Distributable reserves | 133 | €93,962 | €269,344 | +€175,382 | +187% |
| Amounts payable | 17/49 | €100,970 | €92,283 | -€8,687 | -8.6% |
| Amounts payable after more than one year | 17 | €9,363 | €29,488 | +€20,125 | +215% |
| Financial debts | 170/4 | €9,363 | €29,488 | +€20,125 | +215% |
| Amounts payable within one year | 42/48 | €91,607 | €62,795 | -€28,812 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €10,434 | €17,449 | +€7,015 | +67.2% |
| Trade debts | 44 | €2,855 | €3,040 | +€185 | +6.5% |
| Suppliers | 440/4 | €2,855 | €3,040 | +€185 | +6.5% |
| Advances received on contracts in progress | 46 | €27,653 | €0 | -€27,653 | -100% |
| Taxes, remuneration and social security | 45 | €22,679 | €22,611 | -€68 | -0.3% |
| Taxes | 450/3 | €11,088 | €16,808 | +€5,719 | +51.6% |
| Remuneration and social security | 454/9 | €11,590 | €5,803 | -€5,787 | -49.9% |
| Other amounts payable | 47/48 | €27,986 | €19,696 | -€8,290 | -29.6% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €69,015 | €117,762 | +€48,747 | +70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,644 | €23,447 | +€14,803 | +171% |
| Other operating charges | 640/8 | €1,110 | €1,751 | +€641 | +57.8% |
| Gross operating margin | 9900 | €216,907 | €374,018 | +€157,110 | +72.4% |
| Operating profit (loss) | 9901 | €138,138 | €231,058 | +€92,919 | +67.3% |
| Financial income | 75/76B | €170 | €19,846 | +€19,676 | +11,591% |
| Recurring financial income | 75 | €170 | €19,846 | +€19,676 | +11,591% |
| Financial charges | 65/66B | €295 | €1,633 | +€1,338 | +453% |
| Recurring financial charges | 65 | €295 | €1,633 | +€1,338 | +453% |
| Profit (loss) for the period before taxes | 9903 | €138,013 | €249,271 | +€111,258 | +80.6% |
| Income taxes | 67/77 | €44,051 | €73,889 | +€29,838 | +67.7% |
| Profit (loss) for the period | 9904 | €93,962 | €175,382 | +€81,420 | +86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €93,962 | €175,382 | +€81,420 | +86.7% |
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 23 October 2026 via checked.be.