CS-PLANT: 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-PLANT
Largest movements
- Cash +€69,182
up €69,182 (+57.3%), from €120,775 to €189,957
mainly Other debts (+€150,109) and Depreciation (+€128,020)
- Stocks and contracts +€64,549
up €64,549 (+9.5%), from €682,264 to €746,812
- Tangible fixed assets -€33,393
down €33,393 (-2.0%), from €1.6m to €1.6m
of which Land and buildings: -€64,025
- Debts after one year -€279,310
down €279,310 (-20.1%), from €1.4m to €1.1m
of which Financial debts: -€142,214
- Other debts +€150,109
up €150,109 (+10,722%), from €1,400 to €151,509
- Short-term financial debts +€97,943
up €97,943 (+43.5%), from €225,000 to €322,943
- Reserves +€33,555
up €33,555 (+10.5%), from €319,621 to €353,176
- Current portion of long-term debt +€29,776
up €29,776 (+20.9%), from €142,214 to €171,991
- Gross operating margin +€62,811
up €62,811 (+11.5%), from €547,768 to €610,579
- Taxes +€13,060
up €13,060 (+49.3%), from €26,480 to €39,540
- Financial charges +€9,720
up €9,720 (+10.5%), from €92,416 to €102,136
- Depreciation +€6,575
up €6,575 (+5.4%), from €121,445 to €128,020
- Staff costs -€6,245
down €6,245 (-2.6%), from €240,269 to €234,024
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.
Derived cash bridge
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 | €2,516,421 | €2,594,121 | +€77,700 | +3.1% |
| Fixed assets | 21/28 | €1,644,429 | €1,611,035 | -€33,393 | -2.0% |
| Tangible fixed assets | 22/27 | €1,644,429 | €1,611,035 | -€33,393 | -2.0% |
| Land and buildings | 22 | €1,428,684 | €1,364,659 | -€64,025 | -4.5% |
| Plant, machinery and equipment | 23 | €211,374 | €242,989 | +€31,614 | +15.0% |
| Furniture and vehicles | 24 | €4,370 | €3,388 | -€983 | -22.5% |
| Current assets | 29/58 | €871,992 | €983,086 | +€111,093 | +12.7% |
| Stocks and contracts in progress | 3 | €682,264 | €746,812 | +€64,549 | +9.5% |
| Stocks | 30/36 | €682,264 | €746,812 | +€64,549 | +9.5% |
| Amounts receivable within one year | 40/41 | €63,602 | €43,845 | -€19,757 | -31.1% |
| Trade receivables | 40 | €41,694 | €21,444 | -€20,250 | -48.6% |
| Other amounts receivable | 41 | €21,908 | €22,402 | +€494 | +2.3% |
| Cash at bank and in hand | 54/58 | €120,775 | €189,957 | +€69,182 | +57.3% |
| Deferred charges and accrued income | 490/1 | €5,352 | €2,471 | -€2,881 | -53.8% |
| Total equity and liabilities | 10/49 | €2,516,421 | €2,594,121 | +€77,700 | +3.1% |
| Equity | 10/15 | €479,221 | €512,776 | +€33,555 | +7.0% |
| Contributions | 10/11 | €159,600 | €159,600 | = | 0.0% |
| Reserves | 13 | €319,621 | €353,176 | +€33,555 | +10.5% |
| Distributable reserves | 133 | €319,621 | €353,176 | +€33,555 | +10.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,037,200 | €2,081,345 | +€44,145 | +2.2% |
| Amounts payable after more than one year | 17 | €1,387,641 | €1,108,331 | -€279,310 | -20.1% |
| Financial debts | 170/4 | €1,200,545 | €1,058,331 | -€142,214 | -11.8% |
| Other amounts payable | 178/9 | €187,096 | €50,000 | -€137,096 | -73.3% |
| Amounts payable within one year | 42/48 | €648,726 | €973,014 | +€324,288 | +50.0% |
| Current portion of amounts payable after more than one year | 42 | €142,214 | €171,991 | +€29,776 | +20.9% |
| Financial debts | 43 | €225,000 | €322,943 | +€97,943 | +43.5% |
| Credit institutions | 430/8 | €225,000 | €322,943 | +€97,943 | +43.5% |
| Trade debts | 44 | €261,738 | €284,664 | +€22,926 | +8.8% |
| Suppliers | 440/4 | €261,738 | €284,664 | +€22,926 | +8.8% |
| Taxes, remuneration and social security | 45 | €18,373 | €41,907 | +€23,534 | +128% |
| Taxes | 450/3 | €1,287 | €18,146 | +€16,859 | +1,310% |
| Remuneration and social security | 454/9 | €17,086 | €23,761 | +€6,675 | +39.1% |
| Other amounts payable | 47/48 | €1,400 | €151,509 | +€150,109 | +10,722% |
| Accrued charges and deferred income | 492/3 | €833 | €0 | -€833 | -100% |
| Remuneration, social security and pensions | 62 | €240,269 | €234,024 | -€6,245 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,445 | €128,020 | +€6,575 | +5.4% |
| Other operating charges | 640/8 | €4,441 | €4,131 | -€311 | -7.0% |
| Non-recurring operating charges | 66A | €2,396 | €0 | -€2,396 | -100% |
| Gross operating margin | 9900 | €547,768 | €610,579 | +€62,811 | +11.5% |
| Operating profit (loss) | 9901 | €179,216 | €244,405 | +€65,188 | +36.4% |
| Financial income | 75/76B | €368 | €0 | -€368 | -100% |
| Recurring financial income | 75 | €368 | €0 | -€368 | -100% |
| Financial charges | 65/66B | €92,416 | €102,136 | +€9,720 | +10.5% |
| Recurring financial charges | 65 | €92,416 | €102,136 | +€9,720 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €87,168 | €142,269 | +€55,101 | +63.2% |
| Income taxes | 67/77 | €26,480 | €39,540 | +€13,060 | +49.3% |
| Profit (loss) for the period | 9904 | €60,688 | €102,729 | +€42,041 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,688 | €102,729 | +€42,041 | +69.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.