CS AUTOMOBILES: 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 AUTOMOBILES
Largest movements
- Stocks and contracts -€5,250
no longer reported in 2024 (was €5,250)
- Receivables within one year -€4,431
no longer reported in 2024 (was €4,431)
- Cash -€3,755
down €3,755 (-97.4%), from €3,857 to €102
mainly Other debts (-€8,455) and Net result for the year (-€2,909)
- Tangible fixed assets +€1,379
new in 2024: €1,379
- Other debts -€8,455
down €8,455 (-86.9%), from €9,731 to €1,276
- Profit (loss) carried forward -€2,909
down €2,909, from €249 to -€2,660
- Tax, wage and social debts -€700
down €700 (-29.0%), from €2,416 to €1,716
- Other operating charges +€3,400
new in 2024: €3,400
- Taxes -€414
no longer reported in 2024 (was €414)
- Financial charges +€121
up €121 (+605%), from €20 to €141
- Depreciation +€100
new in 2024: €100
- Gross operating margin +€48
up €48 (+7.1%), from €676 to €724
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,538 | €1,481 | -€12,057 | -89.1% |
| Fixed assets | 21/28 | - | €1,379 | +€1,379 | |
| Tangible fixed assets | 22/27 | - | €1,379 | +€1,379 | |
| Furniture and vehicles | 24 | - | €1,379 | +€1,379 | |
| Current assets | 29/58 | €13,538 | €102 | -€13,436 | -99.2% |
| Stocks and contracts in progress | 3 | €5,250 | - | -€5,250 | |
| Stocks | 30/36 | €5,250 | - | -€5,250 | |
| Amounts receivable within one year | 40/41 | €4,431 | - | -€4,431 | |
| Trade receivables | 40 | €4,431 | - | -€4,431 | |
| Cash at bank and in hand | 54/58 | €3,857 | €102 | -€3,755 | -97.4% |
| Total equity and liabilities | 10/49 | €13,538 | €1,481 | -€12,057 | -89.1% |
| Equity | 10/15 | €1,249 | -€1,660 | -€2,909 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €249 | -€2,660 | -€2,909 | |
| Amounts payable | 17/49 | €12,289 | €3,141 | -€9,148 | -74.4% |
| Amounts payable within one year | 42/48 | €12,289 | €3,141 | -€9,148 | -74.4% |
| Trade debts | 44 | €142 | €149 | +€7 | +4.9% |
| Suppliers | 440/4 | €142 | €149 | +€7 | +4.9% |
| Taxes, remuneration and social security | 45 | €2,416 | €1,716 | -€700 | -29.0% |
| Taxes | 450/3 | €2,416 | €1,716 | -€700 | -29.0% |
| Other amounts payable | 47/48 | €9,731 | €1,276 | -€8,455 | -86.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €100 | +€100 | |
| Other operating charges | 640/8 | - | €3,400 | +€3,400 | |
| Gross operating margin | 9900 | €676 | €724 | +€48 | +7.1% |
| Operating profit (loss) | 9901 | €676 | -€2,776 | -€3,452 | |
| Financial income | 75/76B | €7 | €8 | +€1 | +14.3% |
| Recurring financial income | 75 | €7 | €8 | +€1 | +14.3% |
| Financial charges | 65/66B | €20 | €141 | +€121 | +605% |
| Recurring financial charges | 65 | €20 | €141 | +€121 | +605% |
| Profit (loss) for the period before taxes | 9903 | €663 | -€2,909 | -€3,572 | |
| Income taxes | 67/77 | €414 | - | -€414 | |
| Profit (loss) for the period | 9904 | €249 | -€2,909 | -€3,158 | |
| Profit (loss) for the period to be appropriated | 9905 | €249 | -€2,909 | -€3,158 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.