CS Consultancy Services: 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 Consultancy Services
Largest movements
- Cash -€43,079
down €43,079 (-63.0%), from €68,386 to €25,307
mainly Contributions, distributions and other (-€131,344) and Other debts (-€36,915)
- Receivables within one year -€38,124
down €38,124 (-70.7%), from €53,939 to €15,815
of which Trade receivables: -€42,689
- Tangible fixed assets -€1,548
down €1,548 (-12.7%), from €12,146 to €10,598
of which Plant, machinery and equipment: -€1,600
- Other debts -€36,915
down €36,915 (-56.1%), from €65,808 to €28,894
- Tax, wage and social debts -€23,256
down €23,256 (-90.0%), from €25,837 to €2,581
- Profit (loss) carried forward -€22,450
down €22,450 (-100%), from €22,450 to €0
- Gross operating margin +€12,752
up €12,752 (+9.3%), from €137,101 to €149,853
- Taxes +€6,480
up €6,480 (+20.6%), from €31,394 to €37,874
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 | €134,555 | €51,935 | -€82,621 | -61.4% |
| Fixed assets | 21/28 | €12,146 | €10,598 | -€1,548 | -12.7% |
| Tangible fixed assets | 22/27 | €12,146 | €10,598 | -€1,548 | -12.7% |
| Plant, machinery and equipment | 23 | €4,506 | €2,907 | -€1,600 | -35.5% |
| Furniture and vehicles | 24 | €806 | €466 | -€340 | -42.2% |
| Other tangible fixed assets | 26 | €6,834 | €7,226 | +€392 | +5.7% |
| Current assets | 29/58 | €122,409 | €41,337 | -€81,072 | -66.2% |
| Amounts receivable within one year | 40/41 | €53,939 | €15,815 | -€38,124 | -70.7% |
| Trade receivables | 40 | €53,939 | €11,250 | -€42,689 | -79.1% |
| Other amounts receivable | 41 | €0 | €4,565 | +€4,565 | |
| Cash at bank and in hand | 54/58 | €68,386 | €25,307 | -€43,079 | -63.0% |
| Deferred charges and accrued income | 490/1 | €85 | €215 | +€131 | +155% |
| Total equity and liabilities | 10/49 | €134,555 | €51,935 | -€82,621 | -61.4% |
| Equity | 10/15 | €42,910 | €20,460 | -€22,450 | -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 | €22,450 | €0 | -€22,450 | -100% |
| Amounts payable | 17/49 | €91,645 | €31,475 | -€60,170 | -65.7% |
| Amounts payable within one year | 42/48 | €91,645 | €31,475 | -€60,170 | -65.7% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €25,837 | €2,581 | -€23,256 | -90.0% |
| Taxes | 450/3 | €25,837 | €2,581 | -€23,256 | -90.0% |
| Other amounts payable | 47/48 | €65,808 | €28,894 | -€36,915 | -56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,731 | €2,887 | +€155 | +5.7% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €137,101 | €149,853 | +€12,752 | +9.3% |
| Operating profit (loss) | 9901 | €134,369 | €146,966 | +€12,597 | +9.4% |
| Financial charges | 65/66B | €526 | €199 | -€327 | -62.2% |
| Recurring financial charges | 65 | €526 | €199 | -€327 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €133,844 | €146,768 | +€12,924 | +9.7% |
| Income taxes | 67/77 | €31,394 | €37,874 | +€6,480 | +20.6% |
| Profit (loss) for the period | 9904 | €102,450 | €108,894 | +€6,443 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €102,450 | €108,894 | +€6,443 | +6.3% |
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 14 October 2026 via checked.be.