CS Plan: 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 Plan
Largest movements
- Cash +€24,240
up €24,240 (+12.5%), from €194,464 to €218,704
mainly Net result for the year (+€153,222) and Other debts (+€26,320)
- Receivables within one year -€21,571
down €21,571 (-38.8%), from €55,664 to €34,092
- Tangible fixed assets -€9,614
down €9,614 (-25.6%), from €37,614 to €28,001
- Other debts +€26,320
up €26,320 (+84.1%), from €31,307 to €57,627
- Tax, wage and social debts -€16,062
down €16,062 (-43.5%), from €36,881 to €20,820
of which Taxes: -€10,562
- Reserves -€9,175
down €9,175 (-4.7%), from €196,992 to €187,817
- Debts after one year -€8,657
down €8,657 (-31.1%), from €27,849 to €19,192
- Gross operating margin +€119,594
up €119,594 (+130.8%), from €91,409 to €211,003
- Taxes +€29,339
up €29,339 (+178.7%), from €16,416 to €45,754
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €311,205 | €301,741 | -€9,464 | -3.0% |
| Fixed assets | 21/28 | €37,614 | €28,001 | -€9,614 | -25.6% |
| Tangible fixed assets | 22/27 | €37,614 | €28,001 | -€9,614 | -25.6% |
| Furniture and vehicles | 24 | €37,614 | €28,001 | -€9,614 | -25.6% |
| Current assets | 29/58 | €273,591 | €273,741 | +€150 | +0.1% |
| Amounts receivable within one year | 40/41 | €55,664 | €34,092 | -€21,571 | -38.8% |
| Trade receivables | 40 | €55,664 | €34,092 | -€21,571 | -38.8% |
| Cash at bank and in hand | 54/58 | €194,464 | €218,704 | +€24,240 | +12.5% |
| Deferred charges and accrued income | 490/1 | €23,463 | €20,945 | -€2,518 | -10.7% |
| Total equity and liabilities | 10/49 | €311,205 | €301,741 | -€9,464 | -3.0% |
| Equity | 10/15 | €201,992 | €192,817 | -€9,175 | -4.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €196,992 | €187,817 | -€9,175 | -4.7% |
| Distributable reserves | 133 | €196,992 | €187,817 | -€9,175 | -4.7% |
| Amounts payable | 17/49 | €109,213 | €108,925 | -€288 | -0.3% |
| Amounts payable after more than one year | 17 | €27,849 | €19,192 | -€8,657 | -31.1% |
| Financial debts | 170/4 | €27,849 | €19,192 | -€8,657 | -31.1% |
| Amounts payable within one year | 42/48 | €81,364 | €89,642 | +€8,278 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €8,316 | €8,657 | +€341 | +4.1% |
| Trade debts | 44 | €4,859 | €2,538 | -€2,321 | -47.8% |
| Suppliers | 440/4 | €4,859 | €2,538 | -€2,321 | -47.8% |
| Taxes, remuneration and social security | 45 | €36,881 | €20,820 | -€16,062 | -43.5% |
| Taxes | 450/3 | €31,381 | €20,820 | -€10,562 | -33.7% |
| Remuneration and social security | 454/9 | €5,500 | - | -€5,500 | |
| Other amounts payable | 47/48 | €31,307 | €57,627 | +€26,320 | +84.1% |
| Accrued charges and deferred income | 492/3 | - | €90 | +€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,454 | €9,614 | -€841 | -8.0% |
| Other operating charges | 640/8 | €381 | €1,318 | +€937 | +245.6% |
| Gross operating margin | 9900 | €91,409 | €211,003 | +€119,594 | +130.8% |
| Operating profit (loss) | 9901 | €80,573 | €200,072 | +€119,498 | +148.3% |
| Financial income | 75/76B | €367 | €986 | +€618 | +168.4% |
| Recurring financial income | 75 | €367 | €986 | +€618 | +168.4% |
| Financial charges | 65/66B | €2,128 | €2,081 | -€47 | -2.2% |
| Recurring financial charges | 65 | €2,128 | €2,081 | -€47 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €78,813 | €198,976 | +€120,163 | +152.5% |
| Income taxes | 67/77 | €16,416 | €45,754 | +€29,339 | +178.7% |
| Profit (loss) for the period | 9904 | €62,397 | €153,222 | +€90,825 | +145.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,397 | €153,222 | +€90,825 | +145.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.