CS CONSULTING 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 CONSULTING SERVICES
Largest movements
- Receivables within one year +€62,803
up €62,803 (+146%), from €42,901 to €105,703
of which Other amounts receivable: +€61,511
- Cash -€25,562
down €25,562 (-22.9%), from €111,764 to €86,202
mainly Receivables within one year (-€62,803) and Other debts (-€1,600)
- Profit (loss) carried forward +€31,246
up €31,246 (+31.3%), from €99,727 to €130,973
- Tax, wage and social debts +€4,932
up €4,932 (+18.9%), from €26,051 to €30,983
- Gross operating margin -€66,119
down €66,119 (-62.7%), from €105,490 to €39,370
- Taxes -€11,462
down €11,462 (-56.0%), from €20,462 to €9,000
- Staff costs -€4,140
no longer reported in 2025 (was €4,140)
- Financial income +€3,119
new in 2025: €3,119
- Depreciation -€1,322
down €1,322 (-46.2%), from €2,863 to €1,541
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 | €157,566 | €193,267 | +€35,701 | +22.7% |
| Fixed assets | 21/28 | €2,902 | €1,361 | -€1,541 | -53.1% |
| Tangible fixed assets | 22/27 | €2,902 | €1,361 | -€1,541 | -53.1% |
| Furniture and vehicles | 24 | €2,902 | €1,361 | -€1,541 | -53.1% |
| Current assets | 29/58 | €154,664 | €191,905 | +€37,241 | +24.1% |
| Amounts receivable within one year | 40/41 | €42,901 | €105,703 | +€62,803 | +146% |
| Trade receivables | 40 | €16,893 | €18,185 | +€1,292 | +7.6% |
| Other amounts receivable | 41 | €26,008 | €87,519 | +€61,511 | +237% |
| Cash at bank and in hand | 54/58 | €111,764 | €86,202 | -€25,562 | -22.9% |
| Total equity and liabilities | 10/49 | €157,566 | €193,267 | +€35,701 | +22.7% |
| Equity | 10/15 | €129,727 | €160,973 | +€31,246 | +24.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €29,000 | €29,000 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,727 | €130,973 | +€31,246 | +31.3% |
| Amounts payable | 17/49 | €27,839 | €32,294 | +€4,455 | +16.0% |
| Amounts payable within one year | 42/48 | €27,839 | €32,294 | +€4,455 | +16.0% |
| Trade debts | 44 | €188 | €1,311 | +€1,123 | +597% |
| Suppliers | 440/4 | €188 | €1,311 | +€1,123 | +597% |
| Taxes, remuneration and social security | 45 | €26,051 | €30,983 | +€4,932 | +18.9% |
| Taxes | 450/3 | €26,051 | €30,983 | +€4,932 | +18.9% |
| Other amounts payable | 47/48 | €1,600 | - | -€1,600 | |
| Remuneration, social security and pensions | 62 | €4,140 | - | -€4,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,863 | €1,541 | -€1,322 | -46.2% |
| Other operating charges | 640/8 | €159 | €400 | +€241 | +151% |
| Gross operating margin | 9900 | €105,490 | €39,370 | -€66,119 | -62.7% |
| Operating profit (loss) | 9901 | €98,328 | €37,430 | -€60,898 | -61.9% |
| Financial income | 75/76B | - | €3,119 | +€3,119 | |
| Recurring financial income | 75 | - | €3,119 | +€3,119 | |
| Financial charges | 65/66B | €310 | €303 | -€7 | -2.2% |
| Recurring financial charges | 65 | €310 | €303 | -€7 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €98,018 | €40,246 | -€57,772 | -58.9% |
| Income taxes | 67/77 | €20,462 | €9,000 | -€11,462 | -56.0% |
| Profit (loss) for the period | 9904 | €77,556 | €31,246 | -€46,310 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €77,556 | €31,246 | -€46,310 | -59.7% |
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 15 October 2026 via checked.be.