CS-E: 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-E
Largest movements
- Receivables within one year +€2,272
up €2,272 (+86.0%), from €2,641 to €4,913
of which Other amounts receivable: +€4,352
- Stocks and contracts -€1,710
down €1,710 (-31.5%), from €5,430 to €3,720
- Cash +€1,594
up €1,594 (+114.4%), from €1,394 to €2,987
mainly Net result for the year (+€3,780) and Stocks and contracts (+€1,710)
- Tangible fixed assets -€676
down €676 (-31.2%), from €2,167 to €1,491
- Profit (loss) carried forward +€3,780
up €3,780 (+19.8%), from -€19,051 to -€15,271
- Other debts -€3,591
no longer reported in 2024 (was €3,591)
- Tax, wage and social debts +€1,683
up €1,683 (+22.7%), from €7,409 to €9,092
- Trade debts -€233
down €233 (-25.0%), from €931 to €698
- Accrued charges and deferred income -€159
no longer reported in 2024 (was €159)
- Gross operating margin -€1,125
down €1,125 (-10.7%), from €10,480 to €9,355
- Other operating charges +€496
up €496 (+70.8%), from €700 to €1,196
- Financial charges -€419
down €419 (-36.2%), from €1,157 to €738
- Financial income +€232
up €232 (+4313.4%), from €5 to €237
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 | €11,632 | €13,111 | +€1,480 | +12.7% |
| Fixed assets | 21/28 | €2,167 | €1,491 | -€676 | -31.2% |
| Tangible fixed assets | 22/27 | €2,167 | €1,491 | -€676 | -31.2% |
| Furniture and vehicles | 24 | €2,167 | €1,491 | -€676 | -31.2% |
| Current assets | 29/58 | €9,465 | €11,620 | +€2,155 | +22.8% |
| Stocks and contracts in progress | 3 | €5,430 | €3,720 | -€1,710 | -31.5% |
| Stocks | 30/36 | €5,430 | €3,720 | -€1,710 | -31.5% |
| Amounts receivable within one year | 40/41 | €2,641 | €4,913 | +€2,272 | +86.0% |
| Trade receivables | 40 | €2,641 | €560 | -€2,081 | -78.8% |
| Other amounts receivable | 41 | - | €4,352 | +€4,352 | |
| Cash at bank and in hand | 54/58 | €1,394 | €2,987 | +€1,594 | +114.4% |
| Total equity and liabilities | 10/49 | €11,632 | €13,111 | +€1,480 | +12.7% |
| Equity | 10/15 | -€459 | €3,321 | +€3,780 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,051 | -€15,271 | +€3,780 | +19.8% |
| Amounts payable | 17/49 | €12,090 | €9,790 | -€2,300 | -19.0% |
| Amounts payable within one year | 42/48 | €11,931 | €9,790 | -€2,141 | -17.9% |
| Trade debts | 44 | €931 | €698 | -€233 | -25.0% |
| Suppliers | 440/4 | €931 | €698 | -€233 | -25.0% |
| Taxes, remuneration and social security | 45 | €7,409 | €9,092 | +€1,683 | +22.7% |
| Taxes | 450/3 | €7,409 | €9,092 | +€1,683 | +22.7% |
| Other amounts payable | 47/48 | €3,591 | - | -€3,591 | |
| Accrued charges and deferred income | 492/3 | €159 | - | -€159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €699 | €676 | -€24 | -3.4% |
| Other operating charges | 640/8 | €700 | €1,196 | +€496 | +70.8% |
| Gross operating margin | 9900 | €10,480 | €9,355 | -€1,125 | -10.7% |
| Operating profit (loss) | 9901 | €9,080 | €7,483 | -€1,597 | -17.6% |
| Financial income | 75/76B | €5 | €237 | +€232 | +4313.4% |
| Recurring financial income | 75 | €5 | €237 | +€232 | +4313.4% |
| Financial charges | 65/66B | €1,157 | €738 | -€419 | -36.2% |
| Recurring financial charges | 65 | €1,157 | €738 | -€419 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €7,928 | €6,983 | -€946 | -11.9% |
| Income taxes | 67/77 | €3,137 | €3,203 | +€65 | +2.1% |
| Profit (loss) for the period | 9904 | €4,791 | €3,780 | -€1,011 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,791 | €3,780 | -€1,011 | -21.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.