CSA OOGSTGOED: what changed
CSA OOGSTGOED
Largest movements
- Cash -€13,952
down €13,952 (-88.8%), from €15,709 to €1,757
mainly Net result for the year (-€16,301) and Receivables within one year (-€3,373)
- Tangible fixed assets -€6,725
down €6,725 (-23.9%), from €28,137 to €21,412
of which Furniture and vehicles: -€6,000
- Receivables within one year +€3,373
up €3,373 (+146%), from €2,317 to €5,690
of which Trade receivables: +€2,884
- Deferred charges and accrued income -€1,515
down €1,515 (-100%), from €1,515 to €0
- Profit (loss) carried forward -€16,301
down €16,301, from €11,899 to -€4,401
- Trade debts +€3,627
up €3,627 (+55.0%), from €6,592 to €10,219
- Tax, wage and social debts -€3,296
down €3,296 (-30.8%), from €10,689 to €7,392
of which Taxes: -€4,376
- Other debts -€2,849
down €2,849 (-21.1%), from €13,497 to €10,649
- Gross operating margin -€24,886
down €24,886 (-23.7%), from €105,219 to €80,332
- Staff costs -€6,530
down €6,530 (-6.9%), from €94,974 to €88,444
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,678 | €28,859 | -€18,819 | -39.5% |
| Fixed assets | 21/28 | €28,137 | €21,412 | -€6,725 | -23.9% |
| Tangible fixed assets | 22/27 | €28,137 | €21,412 | -€6,725 | -23.9% |
| Plant, machinery and equipment | 23 | €5,864 | €5,139 | -€725 | -12.4% |
| Furniture and vehicles | 24 | €22,273 | €16,273 | -€6,000 | -26.9% |
| Current assets | 29/58 | €19,540 | €7,446 | -€12,094 | -61.9% |
| Amounts receivable within one year | 40/41 | €2,317 | €5,690 | +€3,373 | +146% |
| Trade receivables | 40 | €941 | €3,825 | +€2,884 | +307% |
| Other amounts receivable | 41 | €1,376 | €1,864 | +€489 | +35.5% |
| Cash at bank and in hand | 54/58 | €15,709 | €1,757 | -€13,952 | -88.8% |
| Deferred charges and accrued income | 490/1 | €1,515 | €0 | -€1,515 | -100% |
| Total equity and liabilities | 10/49 | €47,678 | €28,859 | -€18,819 | -39.5% |
| Equity | 10/15 | €16,899 | €599 | -€16,301 | -96.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,899 | -€4,401 | -€16,301 | |
| Amounts payable | 17/49 | €30,778 | €28,260 | -€2,518 | -8.2% |
| Amounts payable within one year | 42/48 | €30,778 | €28,260 | -€2,518 | -8.2% |
| Trade debts | 44 | €6,592 | €10,219 | +€3,627 | +55.0% |
| Suppliers | 440/4 | €6,592 | €10,219 | +€3,627 | +55.0% |
| Taxes, remuneration and social security | 45 | €10,689 | €7,392 | -€3,296 | -30.8% |
| Taxes | 450/3 | €5,220 | €844 | -€4,376 | -83.8% |
| Remuneration and social security | 454/9 | €5,469 | €6,548 | +€1,079 | +19.7% |
| Other amounts payable | 47/48 | €13,497 | €10,649 | -€2,849 | -21.1% |
| Non-recurring operating income | 76A | - | €4,700 | +€4,700 | |
| Remuneration, social security and pensions | 62 | €94,974 | €88,444 | -€6,530 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,039 | €7,525 | +€486 | +6.9% |
| Other operating charges | 640/8 | €1,302 | €535 | -€767 | -58.9% |
| Gross operating margin | 9900 | €105,219 | €80,332 | -€24,886 | -23.7% |
| Operating profit (loss) | 9901 | €1,903 | -€16,172 | -€18,076 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +17,800% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +17,800% |
| Financial charges | 65/66B | €105 | €131 | +€26 | +24.4% |
| Recurring financial charges | 65 | €105 | €131 | +€26 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €1,798 | -€16,301 | -€18,099 | |
| Income taxes | 67/77 | €621 | €0 | -€621 | -100% |
| Profit (loss) for the period | 9904 | €1,178 | -€16,301 | -€17,479 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,178 | -€16,301 | -€17,479 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.