CS GCOM: 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 GCOM
Largest movements
- Financial fixed assets +€35,327
up €35,327 (+141%), from €25,000 to €60,327
- Cash +€3,292
up €3,292 (+207%), from €1,587 to €4,879
mainly Other debts (+€42,779) and Trade debts (+€2,841)
- Tangible fixed assets -€1,590
down €1,590 (-13.6%), from €11,696 to €10,106
- Other debts +€42,779
up €42,779 (+463%), from €9,248 to €52,027
- Tax, wage and social debts -€9,075
down €9,075 (-84.4%), from €10,756 to €1,681
- Trade debts +€2,841
up €2,841 (+91.5%), from €3,105 to €5,946
- Gross operating margin +€5,148
up €5,148, from -€1,116 to €4,032
- Financial income +€325
up €325 (+8,844%), from €4 to €328
- Other operating charges +€320
up €320 (+42.8%), from €746 to €1,066
- Financial charges +€134
up €134 (+57.2%), from €234 to €368
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 | €38,638 | €75,679 | +€37,041 | +95.9% |
| Fixed assets | 21/28 | €36,696 | €70,433 | +€33,737 | +91.9% |
| Tangible fixed assets | 22/27 | €11,696 | €10,106 | -€1,590 | -13.6% |
| Land and buildings | 22 | €11,696 | €10,106 | -€1,590 | -13.6% |
| Financial fixed assets | 28 | €25,000 | €60,327 | +€35,327 | +141% |
| Current assets | 29/58 | €1,941 | €5,245 | +€3,304 | +170% |
| Cash at bank and in hand | 54/58 | €1,587 | €4,879 | +€3,292 | +207% |
| Deferred charges and accrued income | 490/1 | €354 | €367 | +€12 | +3.5% |
| Total equity and liabilities | 10/49 | €38,638 | €75,679 | +€37,041 | +95.9% |
| Equity | 10/15 | €14,850 | €15,525 | +€675 | +4.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,194 | €16,194 | = | 0.0% |
| Distributable reserves | 133 | €16,194 | €16,194 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,344 | -€3,670 | +€675 | +15.5% |
| Amounts payable | 17/49 | €23,788 | €60,154 | +€36,366 | +153% |
| Amounts payable within one year | 42/48 | €23,109 | €59,654 | +€36,545 | +158% |
| Trade debts | 44 | €3,105 | €5,946 | +€2,841 | +91.5% |
| Suppliers | 440/4 | €3,105 | €5,946 | +€2,841 | +91.5% |
| Taxes, remuneration and social security | 45 | €10,756 | €1,681 | -€9,075 | -84.4% |
| Taxes | 450/3 | €10,756 | €1,681 | -€9,075 | -84.4% |
| Other amounts payable | 47/48 | €9,248 | €52,027 | +€42,779 | +463% |
| Accrued charges and deferred income | 492/3 | €679 | €500 | -€179 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,590 | €1,590 | = | 0.0% |
| Other operating charges | 640/8 | €746 | €1,066 | +€320 | +42.8% |
| Gross operating margin | 9900 | -€1,116 | €4,032 | +€5,148 | |
| Operating profit (loss) | 9901 | -€3,452 | €1,376 | +€4,829 | |
| Financial income | 75/76B | €4 | €328 | +€325 | +8,844% |
| Recurring financial income | 75 | €4 | €328 | +€325 | +8,844% |
| Financial charges | 65/66B | €234 | €368 | +€134 | +57.2% |
| Recurring financial charges | 65 | €234 | €368 | +€134 | +57.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,683 | €1,336 | +€5,019 | |
| Income taxes | 67/77 | €662 | €662 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€4,344 | €675 | +€5,019 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,344 | €675 | +€5,019 |
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 23 October 2026 via checked.be.