CS BEST CONSULTANCE: 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 BEST CONSULTANCE
Largest movements
- Financial fixed assets +€60,000
new in 2025: €60,000
- Receivables within one year -€15,989
down €15,989 (-11.0%), from €144,752 to €128,764
of which Other amounts receivable: -€34,941
- Cash -€11,239
down €11,239 (-64.3%), from €17,479 to €6,241
mainly Contributions, distributions and other (-€128,000) and Investment in fixed assets (net) (-€60,000)
- Tangible fixed assets -€10,875
down €10,875 (-5.1%), from €214,167 to €203,292
of which Land and buildings: -€7,592
- Deferred charges and accrued income -€7,080
down €7,080 (-26.0%), from €27,266 to €20,186
- Reserves -€106,342
down €106,342 (-63.4%), from €167,792 to €61,450
- Other debts +€91,591
new in 2025: €91,591
- Debts after one year +€34,565
up €34,565 (+21.7%), from €159,244 to €193,809
- Current portion of long-term debt +€11,382
up €11,382 (+88.3%), from €12,887 to €24,269
- Accrued charges and deferred income -€11,376
down €11,376 (-61.2%), from €18,579 to €7,202
- Write-downs +€19,925
new in 2025: €19,925
- Other operating charges -€7,031
down €7,031 (-71.2%), from €9,870 to €2,839
- Gross operating margin -€3,798
down €3,798 (-4.3%), from €88,207 to €84,409
- Financial charges +€1,521
up €1,521 (+30.1%), from €5,060 to €6,581
of which Financial charges: +€1,952
From the 31-12-2024 result to the 31-12-2025 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.
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €412,729 | €427,202 | +€14,473 | +3.5% |
| Formation expenses | 20 | €9,065 | €8,720 | -€345 | -3.8% |
| Fixed assets | 21/28 | €214,167 | €263,292 | +€49,125 | +22.9% |
| Tangible fixed assets | 22/27 | €214,167 | €203,292 | -€10,875 | -5.1% |
| Land and buildings | 22 | €209,650 | €202,058 | -€7,592 | -3.6% |
| Plant, machinery and equipment | 23 | €4,517 | - | -€4,517 | |
| Furniture and vehicles | 24 | - | €1,233 | +€1,233 | |
| Financial fixed assets | 28 | - | €60,000 | +€60,000 | |
| Current assets | 29/58 | €189,497 | €155,190 | -€34,307 | -18.1% |
| Amounts receivable within one year | 40/41 | €144,752 | €128,764 | -€15,989 | -11.0% |
| Trade receivables | 40 | €100,485 | €119,437 | +€18,952 | +18.9% |
| Other amounts receivable | 41 | €44,268 | €9,327 | -€34,941 | -78.9% |
| Cash at bank and in hand | 54/58 | €17,479 | €6,241 | -€11,239 | -64.3% |
| Deferred charges and accrued income | 490/1 | €27,266 | €20,186 | -€7,080 | -26.0% |
| Total equity and liabilities | 10/49 | €412,729 | €427,202 | +€14,473 | +3.5% |
| Equity | 10/15 | €169,792 | €63,450 | -€106,342 | -62.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €167,792 | €61,450 | -€106,342 | -63.4% |
| Distributable reserves | 133 | €167,792 | €61,450 | -€106,342 | -63.4% |
| Amounts payable | 17/49 | €242,938 | €363,752 | +€120,814 | +49.7% |
| Amounts payable after more than one year | 17 | €159,244 | €193,809 | +€34,565 | +21.7% |
| Financial debts | 170/4 | €159,244 | €193,809 | +€34,565 | +21.7% |
| Amounts payable within one year | 42/48 | €65,115 | €162,741 | +€97,626 | +149.9% |
| Current portion of amounts payable after more than one year | 42 | €12,887 | €24,269 | +€11,382 | +88.3% |
| Trade debts | 44 | €13,316 | €3,842 | -€9,474 | -71.1% |
| Suppliers | 440/4 | €13,316 | €3,842 | -€9,474 | -71.1% |
| Taxes, remuneration and social security | 45 | €38,913 | €43,040 | +€4,127 | +10.6% |
| Taxes | 450/3 | €38,913 | €43,040 | +€4,127 | +10.6% |
| Other amounts payable | 47/48 | - | €91,591 | +€91,591 | |
| Accrued charges and deferred income | 492/3 | €18,579 | €7,202 | -€11,376 | -61.2% |
| Non-recurring operating income | 76A | €22,048 | - | -€22,048 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,220 | €11,220 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,925 | +€19,925 | |
| Other operating charges | 640/8 | €9,870 | €2,839 | -€7,031 | -71.2% |
| Gross operating margin | 9900 | €88,207 | €84,409 | -€3,798 | -4.3% |
| Operating profit (loss) | 9901 | €67,116 | €50,424 | -€16,692 | -24.9% |
| Financial charges | 65/66B | €5,060 | €6,581 | +€1,521 | +30.1% |
| Recurring financial charges | 65 | €4,465 | €6,416 | +€1,952 | +43.7% |
| Non-recurring financial charges | 66B | €596 | €165 | -€431 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | €62,056 | €43,843 | -€18,213 | -29.3% |
| Income taxes | 67/77 | €22,509 | €22,185 | -€324 | -1.4% |
| Profit (loss) for the period | 9904 | €39,547 | €21,658 | -€17,888 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,547 | €21,658 | -€17,888 | -45.2% |
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 12 October 2026 via checked.be.