CS SYSTEMS: 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 SYSTEMS
Largest movements
- Tangible fixed assets -€9,318
down €9,318 (-95.6%), from €9,749 to €431
of which Furniture and vehicles: -€7,895
- Receivables within one year -€7,344
down €7,344 (-19.0%), from €38,753 to €31,409
of which Trade receivables: -€6,767
- Tax, wage and social debts -€35,220
down €35,220 (-96.8%), from €36,396 to €1,176
of which Taxes: -€21,775
- Other debts +€25,835
up €25,835 (+99.0%), from €26,088 to €51,923
- Profit (loss) carried forward -€11,409
down €11,409 (-27.6%), from -€41,321 to -€52,730
- Trade debts +€5,301
up €5,301 (+124.6%), from €4,253 to €9,555
- Short-term financial debts -€1,170
down €1,170 (-5.7%), from €20,586 to €19,416
- Staff costs -€50,842
down €50,842 (-92.7%), from €54,825 to €3,982
- Other operating charges +€6,317
up €6,317 (+872.7%), from €724 to €7,041
- Financial charges +€3,163
up €3,163 (+56.1%), from €5,642 to €8,804
- Depreciation -€2,599
down €2,599 (-21.8%), from €11,917 to €9,318
- Gross operating margin +€2,398
up €2,398 (+15.6%), from €15,338 to €17,737
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,502 | €31,840 | -€16,662 | -34.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €9,749 | €431 | -€9,318 | -95.6% |
| Tangible fixed assets | 22/27 | €9,749 | €431 | -€9,318 | -95.6% |
| Plant, machinery and equipment | 23 | €1,854 | €431 | -€1,423 | -76.8% |
| Furniture and vehicles | 24 | €7,895 | €0 | -€7,895 | -100.0% |
| Current assets | 29/58 | €38,753 | €31,409 | -€7,344 | -19.0% |
| Amounts receivable within one year | 40/41 | €38,753 | €31,409 | -€7,344 | -19.0% |
| Trade receivables | 40 | €28,815 | €22,048 | -€6,767 | -23.5% |
| Other amounts receivable | 41 | €9,938 | €9,361 | -€577 | -5.8% |
| Total equity and liabilities | 10/49 | €48,502 | €31,840 | -€16,662 | -34.4% |
| Equity | 10/15 | -€38,821 | -€50,230 | -€11,409 | -29.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,321 | -€52,730 | -€11,409 | -27.6% |
| Amounts payable | 17/49 | €87,323 | €82,070 | -€5,253 | -6.0% |
| Amounts payable within one year | 42/48 | €87,323 | €82,070 | -€5,253 | -6.0% |
| Financial debts | 43 | €20,586 | €19,416 | -€1,170 | -5.7% |
| Credit institutions | 430/8 | €20,586 | €19,416 | -€1,170 | -5.7% |
| Trade debts | 44 | €4,253 | €9,555 | +€5,301 | +124.6% |
| Suppliers | 440/4 | €4,253 | €9,555 | +€5,301 | +124.6% |
| Taxes, remuneration and social security | 45 | €36,396 | €1,176 | -€35,220 | -96.8% |
| Taxes | 450/3 | €22,951 | €1,176 | -€21,775 | -94.9% |
| Remuneration and social security | 454/9 | €13,445 | - | -€13,445 | |
| Other amounts payable | 47/48 | €26,088 | €51,923 | +€25,835 | +99.0% |
| Remuneration, social security and pensions | 62 | €54,825 | €3,982 | -€50,842 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,917 | €9,318 | -€2,599 | -21.8% |
| Other operating charges | 640/8 | €724 | €7,041 | +€6,317 | +872.7% |
| Gross operating margin | 9900 | €15,338 | €17,737 | +€2,398 | +15.6% |
| Operating profit (loss) | 9901 | -€52,127 | -€2,605 | +€49,522 | +95.0% |
| Financial income | 75/76B | €33 | €0 | -€33 | -99.6% |
| Recurring financial income | 75 | €33 | €0 | -€33 | -99.6% |
| Financial charges | 65/66B | €5,642 | €8,804 | +€3,163 | +56.1% |
| Recurring financial charges | 65 | €5,642 | €8,804 | +€3,163 | +56.1% |
| Profit (loss) for the period before taxes | 9903 | -€57,736 | -€11,409 | +€46,327 | +80.2% |
| Income taxes | 67/77 | €270 | - | -€270 | |
| Profit (loss) for the period | 9904 | -€58,005 | -€11,409 | +€46,596 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,005 | -€11,409 | +€46,596 | +80.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.