CS SERVICES: 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 SERVICES
Largest movements
- Cash +€53,347
up €53,347 (+176%), from €30,307 to €83,654
mainly Net result for the year (+€25,732) and Receivables within one year (+€19,980)
- Receivables within one year -€19,980
down €19,980 (-76.9%), from €25,980 to €6,000
of which Trade receivables: -€19,980
- Tangible fixed assets -€10,030
down €10,030 (-12.3%), from €81,590 to €71,560
of which Other tangible fixed assets: -€12,827
- Reserves +€25,732
up €25,732 (+28.1%), from €91,480 to €117,212
of which Distributable reserves: +€25,732
- Debts after one year -€8,100
no longer reported in 2025 (was €8,100)
- Tax, wage and social debts +€4,951
up €4,951 (+42.0%), from €11,781 to €16,732
- Trade debts +€2,631
up €2,631 (+72.8%), from €3,613 to €6,244
- Current portion of long-term debt -€2,340
down €2,340 (-24.3%), from €9,633 to €7,293
- Turnover +€22,186
up €22,186 (+9.1%), from €244,083 to €266,269
- Gross operating margin +€14,231
up €14,231 (+36.4%), from €39,073 to €53,304
- Purchases and services +€7,955
up €7,955 (+3.9%), from €205,010 to €212,965
- Taxes +€3,917
up €3,917 (+59.9%), from €6,540 to €10,457
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 | €137,977 | €161,314 | +€23,337 | +16.9% |
| Fixed assets | 21/28 | €81,690 | €71,660 | -€10,030 | -12.3% |
| Tangible fixed assets | 22/27 | €81,590 | €71,560 | -€10,030 | -12.3% |
| Furniture and vehicles | 24 | €486 | €3,283 | +€2,797 | +576% |
| Other tangible fixed assets | 26 | €81,104 | €68,277 | -€12,827 | -15.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €56,287 | €89,654 | +€33,367 | +59.3% |
| Amounts receivable within one year | 40/41 | €25,980 | €6,000 | -€19,980 | -76.9% |
| Trade receivables | 40 | €19,980 | - | -€19,980 | |
| Other amounts receivable | 41 | €6,000 | €6,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,307 | €83,654 | +€53,347 | +176% |
| Total equity and liabilities | 10/49 | €137,977 | €161,314 | +€23,337 | +16.9% |
| Equity | 10/15 | €104,200 | €129,932 | +€25,732 | +24.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €91,480 | €117,212 | +€25,732 | +28.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €89,620 | €115,352 | +€25,732 | +28.7% |
| Profit (loss) carried forward | 14 | €320 | €320 | = | 0.0% |
| Amounts payable | 17/49 | €33,777 | €31,382 | -€2,395 | -7.1% |
| Amounts payable after more than one year | 17 | €8,100 | - | -€8,100 | |
| Financial debts | 170/4 | €8,100 | - | -€8,100 | |
| Amounts payable within one year | 42/48 | €25,027 | €30,732 | +€5,705 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €9,633 | €7,293 | -€2,340 | -24.3% |
| Trade debts | 44 | €3,613 | €6,244 | +€2,631 | +72.8% |
| Suppliers | 440/4 | €3,613 | €6,244 | +€2,631 | +72.8% |
| Taxes, remuneration and social security | 45 | €11,781 | €16,732 | +€4,951 | +42.0% |
| Taxes | 450/3 | €11,781 | €16,732 | +€4,951 | +42.0% |
| Other amounts payable | 47/48 | - | €463 | +€463 | |
| Accrued charges and deferred income | 492/3 | €650 | €650 | = | 0.0% |
| Turnover | 70 | €244,083 | €266,269 | +€22,186 | +9.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €205,010 | €212,965 | +€7,955 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,612 | €13,258 | +€646 | +5.1% |
| Other operating charges | 640/8 | €2,866 | €2,592 | -€274 | -9.6% |
| Gross operating margin | 9900 | €39,073 | €53,304 | +€14,231 | +36.4% |
| Operating profit (loss) | 9901 | €23,595 | €37,454 | +€13,859 | +58.7% |
| Financial income | 75/76B | €178 | €298 | +€120 | +67.4% |
| Recurring financial income | 75 | €178 | €298 | +€120 | +67.4% |
| Financial charges | 65/66B | €2,065 | €1,563 | -€502 | -24.3% |
| Recurring financial charges | 65 | €2,065 | €1,563 | -€502 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €21,708 | €36,189 | +€14,481 | +66.7% |
| Income taxes | 67/77 | €6,540 | €10,457 | +€3,917 | +59.9% |
| Profit (loss) for the period | 9904 | €15,168 | €25,732 | +€10,564 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,168 | €25,732 | +€10,564 | +69.6% |
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 16 October 2026 via checked.be.