CS HROps Consultancy: 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 HROps Consultancy
Largest movements
- Cash +€33,111
up €33,111 (+30.1%), from €109,901 to €143,012
mainly Net result for the year (+€40,546) and Depreciation (+€9,849)
- Tangible fixed assets -€8,972
down €8,972 (-33.5%), from €26,773 to €17,801
of which Furniture and vehicles: -€6,049
- Profit (loss) carried forward +€27,421
up €27,421 (+22.0%), from €124,681 to €152,102
- Tax, wage and social debts -€4,454
down €4,454 (-24.7%), from €18,001 to €13,547
- Gross operating margin +€7,393
up €7,393 (+12.8%), from €57,724 to €65,117
- Taxes +€1,938
up €1,938 (+15.4%), from €12,617 to €14,555
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 | €147,828 | €170,795 | +€22,967 | +15.5% |
| Fixed assets | 21/28 | €26,773 | €17,801 | -€8,972 | -33.5% |
| Tangible fixed assets | 22/27 | €26,773 | €17,801 | -€8,972 | -33.5% |
| Plant, machinery and equipment | 23 | €8,956 | €6,033 | -€2,924 | -32.6% |
| Furniture and vehicles | 24 | €17,817 | €11,768 | -€6,049 | -33.9% |
| Current assets | 29/58 | €121,055 | €152,995 | +€31,940 | +26.4% |
| Amounts receivable within one year | 40/41 | €11,154 | €9,983 | -€1,172 | -10.5% |
| Trade receivables | 40 | €9,529 | €9,983 | +€454 | +4.8% |
| Other amounts receivable | 41 | €1,625 | - | -€1,625 | |
| Cash at bank and in hand | 54/58 | €109,901 | €143,012 | +€33,111 | +30.1% |
| Total equity and liabilities | 10/49 | €147,828 | €170,795 | +€22,967 | +15.5% |
| Equity | 10/15 | €129,681 | €157,102 | +€27,421 | +21.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,681 | €152,102 | +€27,421 | +22.0% |
| Amounts payable | 17/49 | €18,147 | €13,693 | -€4,454 | -24.5% |
| Amounts payable within one year | 42/48 | €18,147 | €13,693 | -€4,454 | -24.5% |
| Trade debts | 44 | €91 | - | -€91 | |
| Suppliers | 440/4 | €91 | - | -€91 | |
| Taxes, remuneration and social security | 45 | €18,001 | €13,547 | -€4,454 | -24.7% |
| Taxes | 450/3 | €18,001 | €13,547 | -€4,454 | -24.7% |
| Other amounts payable | 47/48 | €56 | €146 | +€91 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,557 | €9,849 | +€292 | +3.1% |
| Gross operating margin | 9900 | €57,724 | €65,117 | +€7,393 | +12.8% |
| Operating profit (loss) | 9901 | €48,168 | €55,269 | +€7,101 | +14.7% |
| Financial charges | 65/66B | €180 | €168 | -€13 | -7.1% |
| Recurring financial charges | 65 | €180 | €168 | -€13 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €47,988 | €55,101 | +€7,113 | +14.8% |
| Income taxes | 67/77 | €12,617 | €14,555 | +€1,938 | +15.4% |
| Profit (loss) for the period | 9904 | €35,371 | €40,546 | +€5,175 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,371 | €40,546 | +€5,175 | +14.6% |
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.