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
- Tangible fixed assets -€24,410
down €24,410 (-4.5%), from €539,451 to €515,041
of which Furniture and vehicles: -€18,959
- Cash +€22,185
up €22,185 (+373.9%), from €5,933 to €28,119
mainly Depreciation (+€43,119) and Net result for the year (+€17,909)
- Receivables within one year -€10,231
down €10,231 (-93.5%), from €10,948 to €717
of which Trade receivables: -€8,200
- Current investments -€6,678
down €6,678 (-66.8%), from €10,000 to €3,322
- Debts after one year -€39,567
down €39,567 (-9.9%), from €398,153 to €358,586
- Reserves +€17,909
up €17,909 (+14.4%), from €124,562 to €142,471
- Gross operating margin -€5,422
down €5,422 (-5.7%), from €94,540 to €89,118
- Taxes +€1,932
up €1,932 (+20.0%), from €9,675 to €11,607
- Depreciation +€1,888
up €1,888 (+4.6%), from €41,231 to €43,119
- Financial charges -€1,496
down €1,496 (-9.7%), from €15,466 to €13,970
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 | €566,332 | €547,199 | -€19,133 | -3.4% |
| Fixed assets | 21/28 | €539,451 | €515,041 | -€24,410 | -4.5% |
| Tangible fixed assets | 22/27 | €539,451 | €515,041 | -€24,410 | -4.5% |
| Land and buildings | 22 | €464,909 | €457,744 | -€7,165 | -1.5% |
| Plant, machinery and equipment | 23 | - | €1,714 | +€1,714 | |
| Furniture and vehicles | 24 | €74,541 | €55,583 | -€18,959 | -25.4% |
| Current assets | 29/58 | €26,881 | €32,158 | +€5,277 | +19.6% |
| Amounts receivable within one year | 40/41 | €10,948 | €717 | -€10,231 | -93.5% |
| Trade receivables | 40 | €8,200 | €0 | -€8,200 | -100.0% |
| Other amounts receivable | 41 | €2,748 | €717 | -€2,031 | -73.9% |
| Current investments | 50/53 | €10,000 | €3,322 | -€6,678 | -66.8% |
| Cash at bank and in hand | 54/58 | €5,933 | €28,119 | +€22,185 | +373.9% |
| Total equity and liabilities | 10/49 | €566,332 | €547,199 | -€19,133 | -3.4% |
| Equity | 10/15 | €126,562 | €144,471 | +€17,909 | +14.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €124,562 | €142,471 | +€17,909 | +14.4% |
| Distributable reserves | 133 | €124,562 | €142,471 | +€17,909 | +14.4% |
| Amounts payable | 17/49 | €439,770 | €402,728 | -€37,042 | -8.4% |
| Amounts payable after more than one year | 17 | €398,153 | €358,586 | -€39,567 | -9.9% |
| Financial debts | 170/4 | €398,153 | €358,586 | -€39,567 | -9.9% |
| Amounts payable within one year | 42/48 | €41,618 | €42,562 | +€945 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €38,449 | €39,567 | +€1,118 | +2.9% |
| Trade debts | 44 | €1,117 | €2,996 | +€1,879 | +168.2% |
| Suppliers | 440/4 | €1,117 | €2,996 | +€1,879 | +168.2% |
| Taxes, remuneration and social security | 45 | €2,052 | €0 | -€2,052 | -100.0% |
| Taxes | 450/3 | €2,052 | €0 | -€2,052 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €1,580 | +€1,580 | |
| Non-recurring operating income | 76A | €7,296 | €0 | -€7,296 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,231 | €43,119 | +€1,888 | +4.6% |
| Other operating charges | 640/8 | €2,546 | €2,524 | -€21 | -0.8% |
| Gross operating margin | 9900 | €94,540 | €89,118 | -€5,422 | -5.7% |
| Operating profit (loss) | 9901 | €50,764 | €43,475 | -€7,289 | -14.4% |
| Financial income | 75/76B | €196 | €11 | -€185 | -94.3% |
| Recurring financial income | 75 | €196 | €11 | -€185 | -94.3% |
| Financial charges | 65/66B | €15,466 | €13,970 | -€1,496 | -9.7% |
| Recurring financial charges | 65 | €15,466 | €13,970 | -€1,496 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €35,493 | €29,516 | -€5,977 | -16.8% |
| Income taxes | 67/77 | €9,675 | €11,607 | +€1,932 | +20.0% |
| Profit (loss) for the period | 9904 | €25,819 | €17,909 | -€7,910 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,819 | €17,909 | -€7,910 | -30.6% |
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 1 October 2026 via checked.be.