CSABA BOUW: 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.
CSABA BOUW
Largest movements
- Cash +€97,321
up €97,321 (+187%), from €51,924 to €149,245
mainly Net result for the year (+€63,203) and Trade debts (+€35,687)
- Receivables within one year +€30,301
up €30,301 (+27.2%), from €111,516 to €141,816
of which Trade receivables: +€16,952
- Tangible fixed assets -€11,053
down €11,053 (-47.2%), from €23,394 to €12,341
of which Furniture and vehicles: -€8,724
- Reserves +€47,368
up €47,368 (+26.2%), from €181,141 to €228,509
- Trade debts +€35,687
up €35,687 (+243%), from €14,673 to €50,360
- Tax, wage and social debts +€26,638
up €26,638 (+420%), from €6,336 to €32,974
of which Taxes: +€20,931
- Profit (loss) carried forward +€15,834
no longer reported in 2025 (was -€15,834)
- Current portion of long-term debt -€4,675
no longer reported in 2025 (was €4,675)
- Gross operating margin +€148,256
up €148,256 (+235%), from €62,957 to €211,212
- Staff costs +€44,742
up €44,742 (+93.5%), from €47,877 to €92,620
- Other operating charges +€21,892
up €21,892 (+1,299%), from €1,686 to €23,578
- Taxes +€20,931
new in 2025: €20,931
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 | €190,990 | €311,843 | +€120,853 | +63.3% |
| Fixed assets | 21/28 | €26,719 | €17,676 | -€9,043 | -33.8% |
| Tangible fixed assets | 22/27 | €23,394 | €12,341 | -€11,053 | -47.2% |
| Plant, machinery and equipment | 23 | €10,061 | €7,732 | -€2,329 | -23.2% |
| Furniture and vehicles | 24 | €13,333 | €4,609 | -€8,724 | -65.4% |
| Financial fixed assets | 28 | €3,325 | €5,335 | +€2,010 | +60.5% |
| Current assets | 29/58 | €164,272 | €294,167 | +€129,896 | +79.1% |
| Amounts receivable within one year | 40/41 | €111,516 | €141,816 | +€30,301 | +27.2% |
| Trade receivables | 40 | €68,558 | €85,510 | +€16,952 | +24.7% |
| Other amounts receivable | 41 | €42,958 | €56,306 | +€13,349 | +31.1% |
| Cash at bank and in hand | 54/58 | €51,924 | €149,245 | +€97,321 | +187% |
| Deferred charges and accrued income | 490/1 | €832 | €3,106 | +€2,274 | +273% |
| Total equity and liabilities | 10/49 | €190,990 | €311,843 | +€120,853 | +63.3% |
| Equity | 10/15 | €165,306 | €228,509 | +€63,203 | +38.2% |
| Reserves | 13 | €181,141 | €228,509 | +€47,368 | +26.2% |
| Distributable reserves | 133 | €181,141 | €228,509 | +€47,368 | +26.2% |
| Profit (loss) carried forward | 14 | -€15,834 | - | +€15,834 | |
| Amounts payable | 17/49 | €25,684 | €83,334 | +€57,650 | +224% |
| Amounts payable within one year | 42/48 | €25,684 | €83,334 | +€57,650 | +224% |
| Current portion of amounts payable after more than one year | 42 | €4,675 | - | -€4,675 | |
| Trade debts | 44 | €14,673 | €50,360 | +€35,687 | +243% |
| Suppliers | 440/4 | €14,673 | €50,360 | +€35,687 | +243% |
| Taxes, remuneration and social security | 45 | €6,336 | €32,974 | +€26,638 | +420% |
| Taxes | 450/3 | - | €20,931 | +€20,931 | |
| Remuneration and social security | 454/9 | €6,336 | €12,043 | +€5,708 | +90.1% |
| Remuneration, social security and pensions | 62 | €47,877 | €92,620 | +€44,742 | +93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,692 | €12,852 | -€840 | -6.1% |
| Other operating charges | 640/8 | €1,686 | €23,578 | +€21,892 | +1,299% |
| Gross operating margin | 9900 | €62,957 | €211,212 | +€148,256 | +235% |
| Operating profit (loss) | 9901 | -€298 | €82,162 | +€82,460 | |
| Financial income | 75/76B | €2,164 | €2,374 | +€210 | +9.7% |
| Recurring financial income | 75 | €2,164 | €2,374 | +€210 | +9.7% |
| Financial charges | 65/66B | €673 | €402 | -€270 | -40.2% |
| Recurring financial charges | 65 | €673 | €402 | -€270 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €1,193 | €84,133 | +€82,940 | +6,951% |
| Income taxes | 67/77 | - | €20,931 | +€20,931 | |
| Profit (loss) for the period | 9904 | €1,193 | €63,203 | +€62,009 | +5,197% |
| Profit (loss) for the period to be appropriated | 9905 | €1,193 | €63,203 | +€62,009 | +5,197% |
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 15 October 2026 via checked.be.