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 +€49,643
new in 2024: €49,643
- Cash +€21,458
up €21,458 (+77.0%), from €27,853 to €49,311
mainly Net result for the year (+€43,230) and Debts after one year (+€37,876)
- Receivables within one year +€17,134
up €17,134 (+148.1%), from €11,567 to €28,701
of which Other amounts receivable: +€9,801
- Profit (loss) carried forward +€43,230
up €43,230 (+273.1%), from €15,832 to €59,062
- Debts after one year +€37,876
new in 2024: €37,876
- Current portion of long-term debt +€8,138
new in 2024: €8,138
- Gross operating margin +€46,040
up €46,040 (+204.8%), from €22,479 to €68,519
- Taxes +€8,884
up €8,884 (+192.7%), from €4,609 to €13,493
- Depreciation +€8,148
new in 2024: €8,148
- Financial charges +€1,557
up €1,557 (+104.7%), from €1,487 to €3,045
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 | €39,419 | €128,100 | +€88,680 | +225.0% |
| Fixed assets | 21/28 | - | €49,643 | +€49,643 | |
| Tangible fixed assets | 22/27 | - | €49,643 | +€49,643 | |
| Furniture and vehicles | 24 | - | €49,643 | +€49,643 | |
| Current assets | 29/58 | €39,419 | €78,456 | +€39,037 | +99.0% |
| Amounts receivable within one year | 40/41 | €11,567 | €28,701 | +€17,134 | +148.1% |
| Trade receivables | 40 | €11,567 | €18,900 | +€7,334 | +63.4% |
| Other amounts receivable | 41 | - | €9,801 | +€9,801 | |
| Cash at bank and in hand | 54/58 | €27,853 | €49,311 | +€21,458 | +77.0% |
| Deferred charges and accrued income | 490/1 | - | €445 | +€445 | |
| Total equity and liabilities | 10/49 | €39,419 | €128,100 | +€88,680 | +225.0% |
| Equity | 10/15 | €17,832 | €61,062 | +€43,230 | +242.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,832 | €59,062 | +€43,230 | +273.1% |
| Amounts payable | 17/49 | €21,587 | €67,038 | +€45,451 | +210.5% |
| Amounts payable after more than one year | 17 | - | €37,876 | +€37,876 | |
| Financial debts | 170/4 | - | €37,876 | +€37,876 | |
| Amounts payable within one year | 42/48 | €21,587 | €29,162 | +€7,575 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,138 | +€8,138 | |
| Trade debts | 44 | €1,694 | €711 | -€983 | -58.0% |
| Suppliers | 440/4 | €1,694 | €711 | -€983 | -58.0% |
| Taxes, remuneration and social security | 45 | €19,315 | €20,312 | +€997 | +5.2% |
| Taxes | 450/3 | €16,065 | €20,312 | +€4,247 | +26.4% |
| Remuneration and social security | 454/9 | €3,250 | - | -€3,250 | |
| Other amounts payable | 47/48 | €578 | - | -€578 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,148 | +€8,148 | |
| Other operating charges | 640/8 | €550 | €828 | +€278 | +50.6% |
| Gross operating margin | 9900 | €22,479 | €68,519 | +€46,040 | +204.8% |
| Operating profit (loss) | 9901 | €21,929 | €59,543 | +€37,614 | +171.5% |
| Financial income | 75/76B | - | €225 | +€225 | |
| Recurring financial income | 75 | - | €225 | +€225 | |
| Financial charges | 65/66B | €1,487 | €3,045 | +€1,557 | +104.7% |
| Recurring financial charges | 65 | €1,487 | €3,045 | +€1,557 | +104.7% |
| Profit (loss) for the period before taxes | 9903 | €20,441 | €56,723 | +€36,281 | +177.5% |
| Income taxes | 67/77 | €4,609 | €13,493 | +€8,884 | +192.7% |
| Profit (loss) for the period | 9904 | €15,832 | €43,230 | +€27,398 | +173.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,832 | €43,230 | +€27,398 | +173.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.