CS Cars: what changed
CS Cars
Largest movements
- Cash -€68,083
down €68,083 (-61.2%), from €111,196 to €43,113
mainly Other debts (-€61,351) and Receivables within one year (-€20,496)
- Receivables within one year +€20,496
up €20,496 (+58.6%), from €34,964 to €55,460
of which Trade receivables: +€25,850
- Deferred charges and accrued income +€8,963
up €8,963 (+951%), from €942 to €9,905
- Stocks and contracts -€5,452
down €5,452 (-3.0%), from €179,676 to €174,224
- Other debts -€61,351
down €61,351 (-95.7%), from €64,113 to €2,762
- Reserves +€19,378
up €19,378 (+7.7%), from €250,596 to €269,974
- Tax, wage and social debts -€3,510
down €3,510 (-53.9%), from €6,510 to €3,000
of which Taxes: -€2,010
- Gross operating margin -€47,969
down €47,969 (-65.0%), from €73,808 to €25,839
- Taxes -€13,146
down €13,146 (-71.5%), from €18,390 to €5,243
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €327,502 | €283,018 | -€44,485 | -13.6% |
| Fixed assets | 21/28 | €724 | €317 | -€407 | -56.2% |
| Tangible fixed assets | 22/27 | €724 | €317 | -€407 | -56.2% |
| Plant, machinery and equipment | 23 | €724 | €317 | -€407 | -56.2% |
| Current assets | 29/58 | €326,778 | €282,701 | -€44,077 | -13.5% |
| Stocks and contracts in progress | 3 | €179,676 | €174,224 | -€5,452 | -3.0% |
| Stocks | 30/36 | €179,676 | €174,224 | -€5,452 | -3.0% |
| Amounts receivable within one year | 40/41 | €34,964 | €55,460 | +€20,496 | +58.6% |
| Trade receivables | 40 | €28,500 | €54,350 | +€25,850 | +90.7% |
| Other amounts receivable | 41 | €6,464 | €1,110 | -€5,354 | -82.8% |
| Cash at bank and in hand | 54/58 | €111,196 | €43,113 | -€68,083 | -61.2% |
| Deferred charges and accrued income | 490/1 | €942 | €9,905 | +€8,963 | +951% |
| Total equity and liabilities | 10/49 | €327,502 | €283,018 | -€44,485 | -13.6% |
| Equity | 10/15 | €255,596 | €274,974 | +€19,378 | +7.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €250,596 | €269,974 | +€19,378 | +7.7% |
| Distributable reserves | 133 | €250,596 | €269,974 | +€19,378 | +7.7% |
| Amounts payable | 17/49 | €71,906 | €8,044 | -€63,862 | -88.8% |
| Amounts payable within one year | 42/48 | €71,906 | €8,044 | -€63,862 | -88.8% |
| Trade debts | 44 | €1,283 | €2,282 | +€998 | +77.8% |
| Suppliers | 440/4 | €1,283 | €2,282 | +€998 | +77.8% |
| Taxes, remuneration and social security | 45 | €6,510 | €3,000 | -€3,510 | -53.9% |
| Taxes | 450/3 | €5,010 | €3,000 | -€2,010 | -40.1% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €64,113 | €2,762 | -€61,351 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €412 | €407 | -€4 | -1.1% |
| Other operating charges | 640/8 | €450 | €717 | +€266 | +59.1% |
| Gross operating margin | 9900 | €73,808 | €25,839 | -€47,969 | -65.0% |
| Operating profit (loss) | 9901 | €72,946 | €24,715 | -€48,231 | -66.1% |
| Financial charges | 65/66B | €95 | €94 | -€2 | -1.6% |
| Recurring financial charges | 65 | €95 | €94 | -€2 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €72,851 | €24,621 | -€48,230 | -66.2% |
| Income taxes | 67/77 | €18,390 | €5,243 | -€13,146 | -71.5% |
| Profit (loss) for the period | 9904 | €54,461 | €19,378 | -€35,083 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,461 | €19,378 | -€35,083 | -64.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.