CS LEISURE: 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 LEISURE
Largest movements
- Stocks and contracts -€23,524
down €23,524 (-5.0%), from €470,476 to €446,952
of which Stocks: -€23,524
- Cash -€18,440
down €18,440 (-49.5%), from €37,222 to €18,781
mainly Trade debts (-€66,457) and Tax, wage and social debts (-€55,326)
- Receivables within one year -€17,104
down €17,104 (-4.6%), from €370,364 to €353,259
of which Trade receivables: -€30,624
- Tangible fixed assets -€14,492
down €14,492 (-30.6%), from €47,344 to €32,852
of which Plant, machinery and equipment: -€9,496
- Trade debts -€66,457
down €66,457 (-13.6%), from €489,550 to €423,093
- Tax, wage and social debts -€55,326
down €55,326 (-68.9%), from €80,322 to €24,996
of which Taxes: -€43,397
- Profit (loss) carried forward +€35,869
up €35,869 (+7.6%), from -€469,925 to -€434,056
- Other debts +€12,100
up €12,100 (+2.2%), from €560,489 to €572,589
- Gross operating margin +€42,788
up €42,788 (+26.2%), from €163,435 to €206,223
- Staff costs +€7,776
up €7,776 (+6.1%), from €126,714 to €134,490
- Financial charges +€3,617
up €3,617 (+21.7%), from €16,646 to €20,263
- Depreciation +€2,172
up €2,172 (+17.3%), from €12,573 to €14,745
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.
Derived cash bridge
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 | €928,559 | €854,745 | -€73,814 | -7.9% |
| Fixed assets | 21/28 | €50,497 | €35,752 | -€14,745 | -29.2% |
| Intangible fixed assets | 21 | €253 | €0 | -€253 | -100% |
| Tangible fixed assets | 22/27 | €47,344 | €32,852 | -€14,492 | -30.6% |
| Plant, machinery and equipment | 23 | €24,113 | €14,618 | -€9,496 | -39.4% |
| Furniture and vehicles | 24 | €23,231 | €18,235 | -€4,996 | -21.5% |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €878,061 | €818,993 | -€59,068 | -6.7% |
| Stocks and contracts in progress | 3 | €470,476 | €446,952 | -€23,524 | -5.0% |
| Stocks | 30/36 | €470,476 | €446,952 | -€23,524 | -5.0% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €370,364 | €353,259 | -€17,104 | -4.6% |
| Trade receivables | 40 | €367,742 | €337,118 | -€30,624 | -8.3% |
| Other amounts receivable | 41 | €2,622 | €16,141 | +€13,520 | +516% |
| Cash at bank and in hand | 54/58 | €37,222 | €18,781 | -€18,440 | -49.5% |
| Total equity and liabilities | 10/49 | €928,559 | €854,745 | -€73,814 | -7.9% |
| Equity | 10/15 | -€376,802 | -€340,933 | +€35,869 | +9.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €31,123 | €31,123 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €24,923 | €24,923 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€469,925 | -€434,056 | +€35,869 | +7.6% |
| Amounts payable | 17/49 | €1,305,361 | €1,195,678 | -€109,683 | -8.4% |
| Amounts payable after more than one year | 17 | €175,000 | €175,000 | = | 0.0% |
| Financial debts | 170/4 | €175,000 | €175,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,130,361 | €1,020,678 | -€109,683 | -9.7% |
| Trade debts | 44 | €489,550 | €423,093 | -€66,457 | -13.6% |
| Suppliers | 440/4 | €489,550 | €423,093 | -€66,457 | -13.6% |
| Taxes, remuneration and social security | 45 | €80,322 | €24,996 | -€55,326 | -68.9% |
| Taxes | 450/3 | €49,173 | €5,776 | -€43,397 | -88.3% |
| Remuneration and social security | 454/9 | €31,149 | €19,220 | -€11,929 | -38.3% |
| Other amounts payable | 47/48 | €560,489 | €572,589 | +€12,100 | +2.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €126,714 | €134,490 | +€7,776 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,573 | €14,745 | +€2,172 | +17.3% |
| Other operating charges | 640/8 | €2,522 | €3,066 | +€544 | +21.6% |
| Gross operating margin | 9900 | €163,435 | €206,223 | +€42,788 | +26.2% |
| Operating profit (loss) | 9901 | €21,626 | €53,922 | +€32,296 | +149% |
| Financial income | 75/76B | €1,467 | €2,384 | +€917 | +62.5% |
| Recurring financial income | 75 | €1,467 | €2,384 | +€917 | +62.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €16,646 | €20,263 | +€3,617 | +21.7% |
| Recurring financial charges | 65 | €16,646 | €20,263 | +€3,617 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €6,447 | €36,044 | +€29,597 | +459% |
| Income taxes | 67/77 | €520 | €174 | -€345 | -66.4% |
| Profit (loss) for the period | 9904 | €5,927 | €35,869 | +€29,942 | +505% |
| Profit (loss) for the period to be appropriated | 9905 | €5,927 | €35,869 | +€29,942 | +505% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.