CSA TRANS: 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.
CSA TRANS
Largest movements
- Cash -€70,913
no longer reported in 2024 (was €70,913)
mainly Receivables within one year (-€64,570) and Net result for the year (-€28,945)
- Receivables within one year +€64,570
up €64,570 (+1,078%), from €5,987 to €70,557
of which Other amounts receivable: +€61,730
- Tangible fixed assets -€3,000
down €3,000 (-48.1%), from €6,242 to €3,242
- Profit (loss) carried forward -€28,945
down €28,945 (-78.4%), from €36,929 to €7,983
- Trade debts +€15,902
up €15,902 (+46.7%), from €34,075 to €49,977
- Short-term financial debts +€9,880
new in 2024: €9,880
- Other debts -€4,620
no longer reported in 2024 (was €4,620)
- Tax, wage and social debts -€1,560
down €1,560 (-19.7%), from €7,919 to €6,359
of which Remuneration and social security: -€2,917
- Turnover -€82,681
down €82,681 (-23.0%), from €359,530 to €276,849
- Gross operating margin -€81,322
down €81,322 (-56.7%), from €143,369 to €62,048
- Staff costs -€37,980
down €37,980 (-37.8%), from €100,584 to €62,605
- Other operating charges -€11,606
down €11,606 (-32.6%), from €35,645 to €24,040
- Depreciation -€3,850
down €3,850 (-38.1%), from €10,100 to €6,250
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,142 | €92,799 | -€9,343 | -9.1% |
| Fixed assets | 21/28 | €25,242 | €22,242 | -€3,000 | -11.9% |
| Tangible fixed assets | 22/27 | €6,242 | €3,242 | -€3,000 | -48.1% |
| Furniture and vehicles | 24 | €6,242 | €3,242 | -€3,000 | -48.1% |
| Financial fixed assets | 28 | €19,000 | €19,000 | = | 0.0% |
| Current assets | 29/58 | €76,901 | €70,557 | -€6,343 | -8.2% |
| Amounts receivable within one year | 40/41 | €5,987 | €70,557 | +€64,570 | +1,078% |
| Trade receivables | 40 | - | €2,840 | +€2,840 | |
| Other amounts receivable | 41 | €5,987 | €67,717 | +€61,730 | +1,031% |
| Cash at bank and in hand | 54/58 | €70,913 | - | -€70,913 | |
| Total equity and liabilities | 10/49 | €102,142 | €92,799 | -€9,343 | -9.1% |
| Equity | 10/15 | €55,529 | €26,583 | -€28,945 | -52.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,929 | €7,983 | -€28,945 | -78.4% |
| Amounts payable | 17/49 | €46,614 | €66,216 | +€19,602 | +42.1% |
| Amounts payable within one year | 42/48 | €46,614 | €66,216 | +€19,602 | +42.1% |
| Financial debts | 43 | - | €9,880 | +€9,880 | |
| Credit institutions | 430/8 | - | €9,880 | +€9,880 | |
| Trade debts | 44 | €34,075 | €49,977 | +€15,902 | +46.7% |
| Suppliers | 440/4 | €34,075 | €49,977 | +€15,902 | +46.7% |
| Taxes, remuneration and social security | 45 | €7,919 | €6,359 | -€1,560 | -19.7% |
| Taxes | 450/3 | €5,002 | €6,359 | +€1,357 | +27.1% |
| Remuneration and social security | 454/9 | €2,917 | - | -€2,917 | |
| Other amounts payable | 47/48 | €4,620 | - | -€4,620 | |
| Turnover | 70 | €359,530 | €276,849 | -€82,681 | -23.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €216,161 | €214,802 | -€1,359 | -0.6% |
| Remuneration, social security and pensions | 62 | €100,584 | €62,605 | -€37,980 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,100 | €6,250 | -€3,850 | -38.1% |
| Other operating charges | 640/8 | €35,645 | €24,040 | -€11,606 | -32.6% |
| Gross operating margin | 9900 | €143,369 | €62,048 | -€81,322 | -56.7% |
| Operating profit (loss) | 9901 | -€2,960 | -€30,847 | -€27,887 | -942% |
| Financial income | 75/76B | €0 | €2,078 | +€2,078 | +3,463,617% |
| Recurring financial income | 75 | €0 | €2,078 | +€2,078 | +3,463,617% |
| Financial charges | 65/66B | €105 | €177 | +€72 | +69.0% |
| Recurring financial charges | 65 | €105 | €177 | +€72 | +69.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,065 | -€28,945 | -€25,881 | -844% |
| Income taxes | 67/77 | €647 | - | -€647 | |
| Profit (loss) for the period | 9904 | -€3,711 | -€28,945 | -€25,234 | -680% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,711 | -€28,945 | -€25,234 | -680% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.