CS CONSEILS: what changed
Two fiscal 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 CONSEILS
Largest movements
- Cash -€17,529
down €17,529 (-53.2%), from €32,933 to €15,404
mainly Contributions, distributions and other (-€25,000) and Other debts (-€9,686)
- Receivables within one year -€8,853
no longer reported in 2025 (was €8,853)
- Tangible fixed assets +€4,067
up €4,067 (+193.6%), from €2,100 to €6,167
of which Other tangible fixed assets: +€5,053
- Other debts -€9,686
down €9,686 (-48.4%), from €20,000 to €10,314
- Profit (loss) carried forward -€8,680
down €8,680 (-90.3%), from €9,611 to €932
- Tax, wage and social debts -€2,281
down €2,281 (-23.2%), from €9,841 to €7,560
- Trade debts -€1,007
down €1,007 (-63.9%), from €1,577 to €570
- Current portion of long-term debt -€850
down €850 (-33.5%), from €2,538 to €1,688
- Gross operating margin -€2,244
down €2,244 (-8.0%), from €28,184 to €25,939
- Depreciation +€1,263
up €1,263 (+146.9%), from €860 to €2,123
- Taxes -€1,167
down €1,167 (-18.2%), from €6,394 to €5,228
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.
Cash bridge derived
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 | €46,566 | €24,063 | -€22,503 | -48.3% |
| Fixed assets | 21/28 | €2,100 | €6,167 | +€4,067 | +193.6% |
| Tangible fixed assets | 22/27 | €2,100 | €6,167 | +€4,067 | +193.6% |
| Furniture and vehicles | 24 | €2,100 | €1,114 | -€987 | -47.0% |
| Other tangible fixed assets | 26 | - | €5,053 | +€5,053 | |
| Current assets | 29/58 | €44,466 | €17,896 | -€26,570 | -59.8% |
| Amounts receivable within one year | 40/41 | €8,853 | - | -€8,853 | |
| Other amounts receivable | 41 | €8,853 | - | -€8,853 | |
| Cash at bank and in hand | 54/58 | €32,933 | €15,404 | -€17,529 | -53.2% |
| Deferred charges and accrued income | 490/1 | €2,680 | €2,493 | -€188 | -7.0% |
| Total equity and liabilities | 10/49 | €46,566 | €24,063 | -€22,503 | -48.3% |
| Equity | 10/15 | €12,611 | €3,932 | -€8,680 | -68.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,611 | €932 | -€8,680 | -90.3% |
| Amounts payable | 17/49 | €33,955 | €20,132 | -€13,824 | -40.7% |
| Amounts payable within one year | 42/48 | €33,955 | €20,132 | -€13,824 | -40.7% |
| Current portion of amounts payable after more than one year | 42 | €2,538 | €1,688 | -€850 | -33.5% |
| Trade debts | 44 | €1,577 | €570 | -€1,007 | -63.9% |
| Suppliers | 440/4 | €1,577 | €570 | -€1,007 | -63.9% |
| Taxes, remuneration and social security | 45 | €9,841 | €7,560 | -€2,281 | -23.2% |
| Taxes | 450/3 | €9,841 | €7,560 | -€2,281 | -23.2% |
| Other amounts payable | 47/48 | €20,000 | €10,314 | -€9,686 | -48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €860 | €2,123 | +€1,263 | +146.9% |
| Other operating charges | 640/8 | €496 | €636 | +€140 | +28.1% |
| Gross operating margin | 9900 | €28,184 | €25,939 | -€2,244 | -8.0% |
| Operating profit (loss) | 9901 | €26,827 | €23,180 | -€3,647 | -13.6% |
| Financial income | 75/76B | €188 | €270 | +€83 | +43.9% |
| Recurring financial income | 75 | €188 | €270 | +€83 | +43.9% |
| Financial charges | 65/66B | €1,917 | €1,903 | -€14 | -0.7% |
| Recurring financial charges | 65 | €1,917 | €1,903 | -€14 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €25,098 | €21,548 | -€3,550 | -14.1% |
| Income taxes | 67/77 | €6,394 | €5,228 | -€1,167 | -18.2% |
| Profit (loss) for the period | 9904 | €18,704 | €16,320 | -€2,383 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,704 | €16,320 | -€2,383 | -12.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.