CS ACCOUNTANTS: 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.
CS ACCOUNTANTS
Largest movements
- Receivables within one year +€4,944
new in 2025: €4,944
- Cash -€4,013
down €4,013 (-69.7%), from €5,761 to €1,747
mainly Receivables within one year (-€4,944) and Tax, wage and social debts (-€1,138)
- Debts after one year +€2,283
up €2,283 (+9.8%), from €23,187 to €25,470
- Tax, wage and social debts -€1,138
no longer reported in 2025 (was €1,138)
- Gross operating margin +€644
up €644 (+35.1%), from €1,835 to €2,480
- Financial charges -€224
down €224 (-10.6%), from €2,110 to €1,886
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 | €95,861 | €97,555 | +€1,694 | +1.8% |
| Fixed assets | 21/28 | €90,100 | €90,864 | +€764 | +0.8% |
| Tangible fixed assets | 22/27 | €90,100 | €90,864 | +€764 | +0.8% |
| Plant, machinery and equipment | 23 | €857 | €1,621 | +€764 | +89.1% |
| Other tangible fixed assets | 26 | €89,243 | €89,243 | = | 0.0% |
| Current assets | 29/58 | €5,761 | €6,691 | +€931 | +16.2% |
| Amounts receivable within one year | 40/41 | - | €4,944 | +€4,944 | |
| Other amounts receivable | 41 | - | €4,944 | +€4,944 | |
| Cash at bank and in hand | 54/58 | €5,761 | €1,747 | -€4,013 | -69.7% |
| Total equity and liabilities | 10/49 | €95,861 | €97,555 | +€1,694 | +1.8% |
| Equity | 10/15 | €69,594 | €69,727 | +€133 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,994 | €51,127 | +€133 | +0.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,134 | €49,267 | +€133 | +0.3% |
| Amounts payable | 17/49 | €26,267 | €27,828 | +€1,561 | +5.9% |
| Amounts payable after more than one year | 17 | €23,187 | €25,470 | +€2,283 | +9.8% |
| Financial debts | 170/4 | €23,187 | €25,470 | +€2,283 | +9.8% |
| Amounts payable within one year | 42/48 | €1,138 | €555 | -€583 | -51.3% |
| Trade debts | 44 | - | €555 | +€555 | |
| Suppliers | 440/4 | - | €555 | +€555 | |
| Taxes, remuneration and social security | 45 | €1,138 | - | -€1,138 | |
| Taxes | 450/3 | €1,138 | - | -€1,138 | |
| Accrued charges and deferred income | 492/3 | €1,942 | €1,803 | -€139 | -7.1% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €1,835 | €2,480 | +€644 | +35.1% |
| Operating profit (loss) | 9901 | €1,386 | €2,018 | +€632 | +45.6% |
| Financial income | 75/76B | €3 | €1 | -€2 | -55.4% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -55.4% |
| Financial charges | 65/66B | €2,110 | €1,886 | -€224 | -10.6% |
| Recurring financial charges | 65 | €2,110 | €1,886 | -€224 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€721 | €133 | +€854 | |
| Income taxes | 67/77 | -€1 | €0 | +€2 | |
| Profit (loss) for the period | 9904 | -€720 | €133 | +€852 | |
| Profit (loss) for the period to be appropriated | 9905 | -€720 | €133 | +€852 |
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 18 October 2026 via checked.be.