CS CONSTRUCTIONS: 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 CONSTRUCTIONS
Largest movements
- Receivables within one year +€43,892
up €43,892 (+16.8%), from €261,107 to €304,999
of which Trade receivables: +€32,134
- Cash +€14,929
up €14,929 (+138870.5%), from €11 to €14,939
mainly Trade debts (+€92,542) and Tax, wage and social debts (+€10,232)
- Trade debts +€92,542
up €92,542 (+59.8%), from €154,867 to €247,409
- Profit (loss) carried forward -€34,302
down €34,302 (-76.1%), from €45,096 to €10,793
- Tax, wage and social debts +€10,232
up €10,232 (+37.9%), from €26,994 to €37,226
of which Remuneration and social security: +€10,232
- Current portion of long-term debt -€6,563
down €6,563 (-86.4%), from €7,593 to €1,030
- Gross operating margin -€64,975
down €64,975, from €34,905 to -€30,069
- Staff costs -€18,653
no longer reported in 2024 (was €18,653)
- Financial income -€2,413
down €2,413 (-94.5%), from €2,553 to €140
- Taxes -€2,001
no longer reported in 2024 (was €2,001)
- Write-downs +€1,970
new in 2024: €1,970
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €265,611 | €322,918 | +€57,308 | +21.6% |
| Fixed assets | 21/28 | €4,493 | €2,980 | -€1,513 | -33.7% |
| Tangible fixed assets | 22/27 | €4,493 | €2,695 | -€1,798 | -40.0% |
| Leasing and similar rights | 25 | €4,493 | €2,695 | -€1,798 | -40.0% |
| Financial fixed assets | 28 | - | €285 | +€285 | |
| Current assets | 29/58 | €261,118 | €319,939 | +€58,821 | +22.5% |
| Amounts receivable within one year | 40/41 | €261,107 | €304,999 | +€43,892 | +16.8% |
| Trade receivables | 40 | €257,229 | €289,363 | +€32,134 | +12.5% |
| Other amounts receivable | 41 | €3,878 | €15,637 | +€11,758 | +303.2% |
| Cash at bank and in hand | 54/58 | €11 | €14,939 | +€14,929 | +138870.5% |
| Total equity and liabilities | 10/49 | €265,611 | €322,918 | +€57,308 | +21.6% |
| Equity | 10/15 | €65,556 | €31,253 | -€34,302 | -52.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,096 | €10,793 | -€34,302 | -76.1% |
| Amounts payable | 17/49 | €200,055 | €291,665 | +€91,610 | +45.8% |
| Amounts payable after more than one year | 17 | €1,030 | - | -€1,030 | |
| Financial debts | 170/4 | €1,030 | - | -€1,030 | |
| Amounts payable within one year | 42/48 | €199,025 | €291,665 | +€92,640 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €7,593 | €1,030 | -€6,563 | -86.4% |
| Financial debts | 43 | €3,209 | - | -€3,209 | |
| Credit institutions | 430/8 | €3,209 | - | -€3,209 | |
| Trade debts | 44 | €154,867 | €247,409 | +€92,542 | +59.8% |
| Suppliers | 440/4 | €154,867 | €247,409 | +€92,542 | +59.8% |
| Taxes, remuneration and social security | 45 | €26,994 | €37,226 | +€10,232 | +37.9% |
| Taxes | 450/3 | €5,376 | €5,376 | = | 0.0% |
| Remuneration and social security | 454/9 | €21,618 | €31,850 | +€10,232 | +47.3% |
| Other amounts payable | 47/48 | €6,362 | €6,000 | -€362 | -5.7% |
| Remuneration, social security and pensions | 62 | €18,653 | - | -€18,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,798 | €1,798 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,970 | +€1,970 | |
| Other operating charges | 640/8 | €710 | - | -€710 | |
| Gross operating margin | 9900 | €34,905 | -€30,069 | -€64,975 | |
| Operating profit (loss) | 9901 | €13,745 | -€33,837 | -€47,583 | |
| Financial income | 75/76B | €2,553 | €140 | -€2,413 | -94.5% |
| Recurring financial income | 75 | €2,553 | €140 | -€2,413 | -94.5% |
| Financial charges | 65/66B | €2,190 | €605 | -€1,585 | -72.4% |
| Recurring financial charges | 65 | €2,190 | €605 | -€1,585 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €14,108 | -€34,302 | -€48,410 | |
| Income taxes | 67/77 | €2,001 | - | -€2,001 | |
| Profit (loss) for the period | 9904 | €12,107 | -€34,302 | -€46,409 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,107 | -€34,302 | -€46,409 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.