CS CONSULTING: 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 CONSULTING
Largest movements
- Deferred charges and accrued income +€23,027
up €23,027 (+1534.7%), from €1,500 to €24,528
- Receivables within one year +€4,448
up €4,448 (+7.0%), from €63,196 to €67,644
of which Other amounts receivable: +€10,215
- Reserves +€17,296
up €17,296 (+15.0%), from €115,612 to €132,907
of which Distributable reserves: +€19,401
- Trade debts +€13,299
up €13,299 (+110.2%), from €12,069 to €25,368
- Tax, wage and social debts -€6,670
down €6,670 (-53.2%), from €12,549 to €5,879
- Other debts +€4,177
new in 2025: €4,177
- Depreciation +€5,367
up €5,367 (+54.8%), from €9,803 to €15,171
- Taxes -€1,489
down €1,489 (-11.1%), from €13,392 to €11,904
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.
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 | €150,742 | €178,843 | +€28,101 | +18.6% |
| Fixed assets | 21/28 | €29,019 | €27,988 | -€1,031 | -3.6% |
| Tangible fixed assets | 22/27 | €29,019 | €27,988 | -€1,031 | -3.6% |
| Plant, machinery and equipment | 23 | €763 | €379 | -€384 | -50.3% |
| Furniture and vehicles | 24 | - | €10,285 | +€10,285 | |
| Other tangible fixed assets | 26 | €28,257 | €17,324 | -€10,932 | -38.7% |
| Current assets | 29/58 | €121,723 | €150,855 | +€29,132 | +23.9% |
| Amounts receivable within one year | 40/41 | €63,196 | €67,644 | +€4,448 | +7.0% |
| Trade receivables | 40 | €43,315 | €37,548 | -€5,767 | -13.3% |
| Other amounts receivable | 41 | €19,881 | €30,096 | +€10,215 | +51.4% |
| Cash at bank and in hand | 54/58 | €57,026 | €58,683 | +€1,657 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,500 | €24,528 | +€23,027 | +1534.7% |
| Total equity and liabilities | 10/49 | €150,742 | €178,843 | +€28,101 | +18.6% |
| Equity | 10/15 | €126,123 | €143,419 | +€17,296 | +13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €115,612 | €132,907 | +€17,296 | +15.0% |
| Tax-exempt reserves | 132 | €21,050 | €18,945 | -€2,105 | -10.0% |
| Distributable reserves | 133 | €94,562 | €113,962 | +€19,401 | +20.5% |
| Profit (loss) carried forward | 14 | €4,312 | €4,312 | = | 0.0% |
| Amounts payable | 17/49 | €24,618 | €35,424 | +€10,806 | +43.9% |
| Amounts payable within one year | 42/48 | €24,618 | €35,424 | +€10,806 | +43.9% |
| Trade debts | 44 | €12,069 | €25,368 | +€13,299 | +110.2% |
| Suppliers | 440/4 | €12,069 | €25,368 | +€13,299 | +110.2% |
| Taxes, remuneration and social security | 45 | €12,549 | €5,879 | -€6,670 | -53.2% |
| Taxes | 450/3 | €12,549 | €5,879 | -€6,670 | -53.2% |
| Other amounts payable | 47/48 | - | €4,177 | +€4,177 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,803 | €15,171 | +€5,367 | +54.8% |
| Other operating charges | 640/8 | €773 | €801 | +€28 | +3.7% |
| Gross operating margin | 9900 | €53,102 | €52,838 | -€265 | -0.5% |
| Operating profit (loss) | 9901 | €42,526 | €36,865 | -€5,660 | -13.3% |
| Financial income | 75/76B | €205 | €313 | +€109 | +53.0% |
| Recurring financial income | 75 | €205 | €313 | +€109 | +53.0% |
| Financial charges | 65/66B | €387 | €446 | +€59 | +15.3% |
| Recurring financial charges | 65 | €387 | €446 | +€59 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €42,344 | €36,733 | -€5,611 | -13.3% |
| Income taxes | 67/77 | €13,392 | €11,904 | -€1,489 | -11.1% |
| Profit (loss) for the period | 9904 | €28,951 | €24,829 | -€4,122 | -14.2% |
| Transfer from tax-exempt reserves | 789 | €8,420 | €10,525 | +€2,105 | +25.0% |
| Transfer to tax-exempt reserves | 689 | €11,736 | €8,420 | -€3,316 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,635 | €26,934 | +€1,299 | +5.1% |
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 5 October 2026 via checked.be.