CS COMPANY: 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 COMPANY
Largest movements
- Tangible fixed assets -€25,265
down €25,265 (-5.1%), from €497,369 to €472,104
of which Land and buildings: -€22,691
- Receivables within one year +€16,992
up €16,992 (+7.6%), from €224,113 to €241,105
of which Other amounts receivable: +€16,992
- Deferred charges and accrued income -€7,857
down €7,857 (-93.7%), from €8,387 to €530
- Debts after one year -€22,227
down €22,227 (-4.5%), from €491,262 to €469,035
of which Financial debts: -€22,227
- Profit (loss) carried forward +€14,117
up €14,117 (+3.4%), from -€410,341 to -€396,224
- Gross operating margin -€2,062
down €2,062 (-3.4%), from €60,813 to €58,751
- Financial income +€1,548
up €1,548 (+43.7%), from €3,543 to €5,092
- Financial charges -€927
down €927 (-8.6%), from €10,830 to €9,904
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 | €730,062 | €717,425 | -€12,637 | -1.7% |
| Fixed assets | 21/28 | €497,519 | €472,254 | -€25,265 | -5.1% |
| Tangible fixed assets | 22/27 | €497,369 | €472,104 | -€25,265 | -5.1% |
| Land and buildings | 22 | €481,461 | €458,770 | -€22,691 | -4.7% |
| Plant, machinery and equipment | 23 | - | €960 | +€960 | |
| Other tangible fixed assets | 26 | €15,908 | €12,374 | -€3,534 | -22.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €232,542 | €245,171 | +€12,628 | +5.4% |
| Amounts receivable within one year | 40/41 | €224,113 | €241,105 | +€16,992 | +7.6% |
| Trade receivables | 40 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 41 | €174,113 | €191,105 | +€16,992 | +9.8% |
| Cash at bank and in hand | 54/58 | €43 | €3,536 | +€3,493 | +8,219% |
| Deferred charges and accrued income | 490/1 | €8,387 | €530 | -€7,857 | -93.7% |
| Total equity and liabilities | 10/49 | €730,062 | €717,425 | -€12,637 | -1.7% |
| Equity | 10/15 | €197,059 | €211,176 | +€14,117 | +7.2% |
| Contributions | 10/11 | €599,900 | €599,900 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€410,341 | -€396,224 | +€14,117 | +3.4% |
| Amounts payable | 17/49 | €533,003 | €506,249 | -€26,753 | -5.0% |
| Amounts payable after more than one year | 17 | €491,262 | €469,035 | -€22,227 | -4.5% |
| Financial debts | 170/4 | €239,762 | €217,535 | -€22,227 | -9.3% |
| Other amounts payable | 178/9 | €251,500 | €251,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,741 | €36,354 | -€5,387 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €21,489 | €22,227 | +€738 | +3.4% |
| Financial debts | 43 | €3,411 | - | -€3,411 | |
| Credit institutions | 430/8 | €3,411 | - | -€3,411 | |
| Trade debts | 44 | €1,800 | €1,520 | -€280 | -15.5% |
| Suppliers | 440/4 | €1,800 | €1,520 | -€280 | -15.5% |
| Taxes, remuneration and social security | 45 | €3,471 | €3,471 | = | 0.0% |
| Taxes | 450/3 | €3,471 | €3,471 | = | 0.0% |
| Other amounts payable | 47/48 | €11,570 | €9,136 | -€2,434 | -21.0% |
| Accrued charges and deferred income | 492/3 | - | €860 | +€860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,881 | €28,036 | +€155 | +0.6% |
| Other operating charges | 640/8 | €2,480 | €2,886 | +€406 | +16.4% |
| Non-recurring operating charges | 66A | - | €8,900 | +€8,900 | |
| Gross operating margin | 9900 | €60,813 | €58,751 | -€2,062 | -3.4% |
| Operating profit (loss) | 9901 | €30,451 | €18,928 | -€11,523 | -37.8% |
| Financial income | 75/76B | €3,543 | €5,092 | +€1,548 | +43.7% |
| Recurring financial income | 75 | €3,543 | €5,092 | +€1,548 | +43.7% |
| Financial charges | 65/66B | €10,830 | €9,904 | -€927 | -8.6% |
| Recurring financial charges | 65 | €10,830 | €9,904 | -€927 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €23,165 | €14,117 | -€9,048 | -39.1% |
| Profit (loss) for the period | 9904 | €23,165 | €14,117 | -€9,048 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,165 | €14,117 | -€9,048 | -39.1% |
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 17 October 2026 via checked.be.