CS PRO LIVE SOUND ENGINEERING: 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 PRO LIVE SOUND ENGINEERING
Largest movements
- Tangible fixed assets -€2,587
down €2,587 (-23.2%), from €11,145 to €8,559
- Reserves +€8,392
up €8,392 (+87.0%), from €9,641 to €18,033
- Trade debts -€5,629
down €5,629 (-74.6%), from €7,549 to €1,920
- Tax, wage and social debts -€4,779
down €4,779 (-58.8%), from €8,124 to €3,345
of which Taxes: -€3,279
- Other debts -€692
down €692 (-16.0%), from €4,327 to €3,635
- Gross operating margin +€2,455
up €2,455 (+15.5%), from €15,819 to €18,274
- Depreciation +€1,250
up €1,250 (+26.2%), from €4,768 to €6,018
- Financial income -€943
down €943 (-96.4%), from €978 to €35
- Taxes -€294
down €294 (-10.6%), from €2,760 to €2,467
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 | €34,641 | €31,932 | -€2,709 | -7.8% |
| Fixed assets | 21/28 | €11,145 | €8,559 | -€2,587 | -23.2% |
| Tangible fixed assets | 22/27 | €11,145 | €8,559 | -€2,587 | -23.2% |
| Plant, machinery and equipment | 23 | €11,145 | €8,559 | -€2,587 | -23.2% |
| Current assets | 29/58 | €23,496 | €23,374 | -€122 | -0.5% |
| Amounts receivable within one year | 40/41 | €21,192 | €20,991 | -€201 | -0.9% |
| Trade receivables | 40 | €20,276 | €18,383 | -€1,892 | -9.3% |
| Other amounts receivable | 41 | €916 | €2,608 | +€1,692 | +185% |
| Cash at bank and in hand | 54/58 | €1,340 | €1,187 | -€152 | -11.4% |
| Deferred charges and accrued income | 490/1 | €965 | €1,195 | +€231 | +23.9% |
| Total equity and liabilities | 10/49 | €34,641 | €31,932 | -€2,709 | -7.8% |
| Equity | 10/15 | €14,641 | €23,033 | +€8,392 | +57.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,641 | €18,033 | +€8,392 | +87.0% |
| Distributable reserves | 133 | €9,641 | €18,033 | +€8,392 | +87.0% |
| Amounts payable | 17/49 | €20,000 | €8,899 | -€11,101 | -55.5% |
| Amounts payable within one year | 42/48 | €20,000 | €8,899 | -€11,101 | -55.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,549 | €1,920 | -€5,629 | -74.6% |
| Suppliers | 440/4 | €7,549 | €1,920 | -€5,629 | -74.6% |
| Taxes, remuneration and social security | 45 | €8,124 | €3,345 | -€4,779 | -58.8% |
| Taxes | 450/3 | €4,624 | €1,345 | -€3,279 | -70.9% |
| Remuneration and social security | 454/9 | €3,500 | €2,000 | -€1,500 | -42.9% |
| Other amounts payable | 47/48 | €4,327 | €3,635 | -€692 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,768 | €6,018 | +€1,250 | +26.2% |
| Other operating charges | 640/8 | €1,277 | €1,246 | -€31 | -2.4% |
| Gross operating margin | 9900 | €15,819 | €18,274 | +€2,455 | +15.5% |
| Operating profit (loss) | 9901 | €9,773 | €11,009 | +€1,236 | +12.6% |
| Financial income | 75/76B | €978 | €35 | -€943 | -96.4% |
| Recurring financial income | 75 | €978 | €35 | -€943 | -96.4% |
| Financial charges | 65/66B | €110 | €186 | +€76 | +68.8% |
| Recurring financial charges | 65 | €110 | €186 | +€76 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | €10,641 | €10,859 | +€217 | +2.0% |
| Income taxes | 67/77 | €2,760 | €2,467 | -€294 | -10.6% |
| Profit (loss) for the period | 9904 | €7,881 | €8,392 | +€511 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,881 | €8,392 | +€511 | +6.5% |
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 23 October 2026 via checked.be.