CS MAINTENANCE: 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 MAINTENANCE
Largest movements
- Cash -€17,172
down €17,172 (-51.0%), from €33,668 to €16,496
mainly Trade debts (-€14,416) and Debts after one year (-€11,044)
- Tangible fixed assets -€16,594
down €16,594 (-53.1%), from €31,256 to €14,663
of which Furniture and vehicles: -€15,581
- Receivables within one year +€8,702
up €8,702 (+107%), from €8,107 to €16,809
- Trade debts -€14,416
down €14,416 (-91.0%), from €15,836 to €1,421
- Debts after one year -€11,044
down €11,044 (-69.7%), from €15,851 to €4,807
- Tax, wage and social debts -€6,589
down €6,589 (-52.9%), from €12,464 to €5,875
of which Remuneration and social security: -€7,000
- Profit (loss) carried forward +€6,417
up €6,417 (+35.1%), from €18,269 to €24,685
- Turnover -€17,017
down €17,017 (-20.3%), from €83,998 to €66,981
- Gross operating margin -€9,830
down €9,830 (-26.8%), from €36,723 to €26,894
- Purchases and services -€6,950
down €6,950 (-14.3%), from €48,709 to €41,759
- Depreciation +€4,470
up €4,470 (+36.9%), from €12,124 to €16,594
- Taxes -€2,891
down €2,891 (-60.7%), from €4,763 to €1,872
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 | €74,803 | €49,832 | -€24,970 | -33.4% |
| Fixed assets | 21/28 | €31,256 | €14,663 | -€16,594 | -53.1% |
| Tangible fixed assets | 22/27 | €31,256 | €14,663 | -€16,594 | -53.1% |
| Plant, machinery and equipment | 23 | €1,858 | €846 | -€1,012 | -54.5% |
| Furniture and vehicles | 24 | €29,398 | €13,817 | -€15,581 | -53.0% |
| Current assets | 29/58 | €43,546 | €35,170 | -€8,376 | -19.2% |
| Amounts receivable within one year | 40/41 | €8,107 | €16,809 | +€8,702 | +107% |
| Trade receivables | 40 | €8,107 | €16,809 | +€8,702 | +107% |
| Cash at bank and in hand | 54/58 | €33,668 | €16,496 | -€17,172 | -51.0% |
| Deferred charges and accrued income | 490/1 | €1,771 | €1,865 | +€94 | +5.3% |
| Total equity and liabilities | 10/49 | €74,803 | €49,832 | -€24,970 | -33.4% |
| Equity | 10/15 | €20,269 | €26,685 | +€6,417 | +31.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,269 | €24,685 | +€6,417 | +35.1% |
| Amounts payable | 17/49 | €54,534 | €23,147 | -€31,387 | -57.6% |
| Amounts payable after more than one year | 17 | €15,851 | €4,807 | -€11,044 | -69.7% |
| Financial debts | 170/4 | €15,851 | €4,807 | -€11,044 | -69.7% |
| Amounts payable within one year | 42/48 | €38,683 | €18,340 | -€20,343 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €10,382 | €11,044 | +€662 | +6.4% |
| Trade debts | 44 | €15,836 | €1,421 | -€14,416 | -91.0% |
| Suppliers | 440/4 | €15,836 | €1,421 | -€14,416 | -91.0% |
| Taxes, remuneration and social security | 45 | €12,464 | €5,875 | -€6,589 | -52.9% |
| Taxes | 450/3 | €5,464 | €5,875 | +€411 | +7.5% |
| Remuneration and social security | 454/9 | €7,000 | - | -€7,000 | |
| Turnover | 70 | €83,998 | €66,981 | -€17,017 | -20.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €48,709 | €41,759 | -€6,950 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,124 | €16,594 | +€4,470 | +36.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €36,723 | €26,894 | -€9,830 | -26.8% |
| Operating profit (loss) | 9901 | €24,215 | €9,913 | -€14,303 | -59.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +9,900% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +9,900% |
| Financial charges | 65/66B | €1,184 | €1,625 | +€442 | +37.3% |
| Recurring financial charges | 65 | €1,184 | €1,625 | +€442 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €23,031 | €8,288 | -€14,743 | -64.0% |
| Income taxes | 67/77 | €4,763 | €1,872 | -€2,891 | -60.7% |
| Profit (loss) for the period | 9904 | €18,269 | €6,417 | -€11,852 | -64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,269 | €6,417 | -€11,852 | -64.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.