CS Consult: 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 Consult
Largest movements
- Receivables within one year -€94,653
down €94,653 (-49.2%), from €192,397 to €97,744
of which Other amounts receivable: -€85,924
- Cash +€9,658
up €9,658 (+30.3%), from €31,859 to €41,518
mainly Receivables within one year (+€94,653) and Trade debts (+€7,733)
- Other debts -€79,643
down €79,643 (-39.1%), from €203,589 to €123,946
- Profit (loss) carried forward -€10,791
down €10,791, from €0 to -€10,791
- Trade debts +€7,733
up €7,733, from €0 to €7,733
- Tax, wage and social debts -€3,273
down €3,273 (-27.4%), from €11,933 to €8,660
of which Taxes: -€2,223
- Write-downs +€162,951
up €162,951, from -€61,505 to €101,446
- Taxes -€34,193
down €34,193 (-99.6%), from €34,340 to €147
- Financial charges +€3,197
up €3,197 (+2803.4%), from €114 to €3,311
- Gross operating margin -€1,772
down €1,772 (-1.8%), from €96,622 to €94,849
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 | €225,522 | €139,677 | -€85,845 | -38.1% |
| Fixed assets | 21/28 | €1,266 | €415 | -€851 | -67.2% |
| Tangible fixed assets | 22/27 | €1,266 | €415 | -€851 | -67.2% |
| Furniture and vehicles | 24 | €1,266 | €415 | -€851 | -67.2% |
| Current assets | 29/58 | €224,256 | €139,262 | -€84,994 | -37.9% |
| Amounts receivable within one year | 40/41 | €192,397 | €97,744 | -€94,653 | -49.2% |
| Trade receivables | 40 | €26,620 | €17,891 | -€8,729 | -32.8% |
| Other amounts receivable | 41 | €165,777 | €79,853 | -€85,924 | -51.8% |
| Cash at bank and in hand | 54/58 | €31,859 | €41,518 | +€9,658 | +30.3% |
| Total equity and liabilities | 10/49 | €225,522 | €139,677 | -€85,845 | -38.1% |
| Equity | 10/15 | €10,000 | -€791 | -€10,791 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€10,791 | -€10,791 | |
| Amounts payable | 17/49 | €215,522 | €140,467 | -€75,055 | -34.8% |
| Amounts payable within one year | 42/48 | €215,522 | €140,339 | -€75,183 | -34.9% |
| Trade debts | 44 | €0 | €7,733 | +€7,733 | |
| Suppliers | 440/4 | €0 | €7,733 | +€7,733 | |
| Taxes, remuneration and social security | 45 | €11,933 | €8,660 | -€3,273 | -27.4% |
| Taxes | 450/3 | €9,633 | €7,410 | -€2,223 | -23.1% |
| Remuneration and social security | 454/9 | €2,300 | €1,250 | -€1,050 | -45.7% |
| Other amounts payable | 47/48 | €203,589 | €123,946 | -€79,643 | -39.1% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851 | €851 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€61,505 | €101,446 | +€162,951 | |
| Other operating charges | 640/8 | €663 | €1,214 | +€550 | +83.0% |
| Gross operating margin | 9900 | €96,622 | €94,849 | -€1,772 | -1.8% |
| Operating profit (loss) | 9901 | €156,612 | -€8,661 | -€165,273 | |
| Financial income | 75/76B | €862 | €1,329 | +€467 | +54.2% |
| Recurring financial income | 75 | €862 | €1,329 | +€467 | +54.2% |
| Financial charges | 65/66B | €114 | €3,311 | +€3,197 | +2803.4% |
| Recurring financial charges | 65 | €114 | €3,311 | +€3,197 | +2803.4% |
| Profit (loss) for the period before taxes | 9903 | €157,360 | -€10,643 | -€168,003 | |
| Income taxes | 67/77 | €34,340 | €147 | -€34,193 | -99.6% |
| Profit (loss) for the period | 9904 | €123,020 | -€10,791 | -€133,811 | |
| Profit (loss) for the period to be appropriated | 9905 | €123,020 | -€10,791 | -€133,811 |
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 12 October 2026 via checked.be.