CS Business Solutions: 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 Business Solutions
Largest movements
- Tangible fixed assets -€35,384
down €35,384 (-27.9%), from €126,872 to €91,489
of which Furniture and vehicles: -€27,578
- Reserves -€33,488
down €33,488 (-40.4%), from €82,876 to €49,389
- Trade debts -€15,024
down €15,024 (-80.0%), from €18,790 to €3,766
- Other debts +€11,985
up €11,985, from €0 to €11,985
- Debts after one year -€7,415
down €7,415 (-14.0%), from €53,085 to €45,671
- Profit (loss) carried forward +€6,079
up €6,079, from -€6,079 to €0
- Gross operating margin +€25,721
up €25,721 (+81.3%), from €31,636 to €57,357
- Taxes +€3,375
up €3,375 (+1,004%), from €336 to €3,711
- Depreciation +€1,134
up €1,134 (+3.2%), from €35,493 to €36,627
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 | €166,540 | €132,292 | -€34,247 | -20.6% |
| Fixed assets | 21/28 | €126,872 | €91,489 | -€35,384 | -27.9% |
| Tangible fixed assets | 22/27 | €126,872 | €91,489 | -€35,384 | -27.9% |
| Land and buildings | 22 | €36,307 | €27,633 | -€8,674 | -23.9% |
| Plant, machinery and equipment | 23 | €619 | €1,487 | +€868 | +140% |
| Furniture and vehicles | 24 | €89,946 | €62,369 | -€27,578 | -30.7% |
| Current assets | 29/58 | €39,668 | €40,804 | +€1,136 | +2.9% |
| Amounts receivable within one year | 40/41 | €16,871 | €16,624 | -€247 | -1.5% |
| Trade receivables | 40 | €13,314 | €12,335 | -€978 | -7.3% |
| Other amounts receivable | 41 | €3,557 | €4,289 | +€732 | +20.6% |
| Cash at bank and in hand | 54/58 | €20,615 | €21,606 | +€990 | +4.8% |
| Deferred charges and accrued income | 490/1 | €2,181 | €2,574 | +€392 | +18.0% |
| Total equity and liabilities | 10/49 | €166,540 | €132,292 | -€34,247 | -20.6% |
| Equity | 10/15 | €79,797 | €52,389 | -€27,408 | -34.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €82,876 | €49,389 | -€33,488 | -40.4% |
| Distributable reserves | 133 | €82,876 | €49,389 | -€33,488 | -40.4% |
| Profit (loss) carried forward | 14 | -€6,079 | €0 | +€6,079 | |
| Amounts payable | 17/49 | €86,743 | €79,904 | -€6,839 | -7.9% |
| Amounts payable after more than one year | 17 | €53,085 | €45,671 | -€7,415 | -14.0% |
| Financial debts | 170/4 | €53,085 | €45,671 | -€7,415 | -14.0% |
| Amounts payable within one year | 42/48 | €33,629 | €34,194 | +€565 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €7,360 | €7,415 | +€55 | +0.8% |
| Trade debts | 44 | €18,790 | €3,766 | -€15,024 | -80.0% |
| Suppliers | 440/4 | €18,790 | €3,766 | -€15,024 | -80.0% |
| Taxes, remuneration and social security | 45 | €7,479 | €11,029 | +€3,550 | +47.5% |
| Taxes | 450/3 | €6,987 | €11,029 | +€4,043 | +57.9% |
| Remuneration and social security | 454/9 | €493 | €0 | -€493 | -100% |
| Other amounts payable | 47/48 | €0 | €11,985 | +€11,985 | |
| Accrued charges and deferred income | 492/3 | €29 | €39 | +€10 | +35.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,493 | €36,627 | +€1,134 | +3.2% |
| Other operating charges | 640/8 | €1,321 | €1,512 | +€192 | +14.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €31,636 | €57,357 | +€25,721 | +81.3% |
| Operating profit (loss) | 9901 | -€5,178 | €19,218 | +€24,396 | |
| Financial income | 75/76B | €0 | €29 | +€29 | |
| Recurring financial income | 75 | €0 | €29 | +€29 | |
| Financial charges | 65/66B | €565 | €516 | -€49 | -8.7% |
| Recurring financial charges | 65 | €565 | €516 | -€49 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,743 | €18,731 | +€24,474 | |
| Income taxes | 67/77 | €336 | €3,711 | +€3,375 | +1,004% |
| Profit (loss) for the period | 9904 | -€6,079 | €15,020 | +€21,099 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,079 | €15,020 | +€21,099 |
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 22 October 2026 via checked.be.