CSB CONSEILS: 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.
CSB CONSEILS
Largest movements
- Cash +€3,783
up €3,783 (+749.6%), from €505 to €4,288
mainly Net result for the year (+€17,833) and Receivables within one year (+€2,420)
- Receivables within one year -€2,420
no longer reported in 2025 (was €2,420)
- Debts after one year -€19,823
down €19,823 (-10.0%), from €198,600 to €178,777
of which Financial debts: -€19,823
- Profit (loss) carried forward +€17,833
up €17,833 (+131.0%), from €13,612 to €31,444
- Gross operating margin +€2,999
up €2,999 (+13.8%), from €21,752 to €24,751
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
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 | €240,425 | €241,788 | +€1,363 | +0.6% |
| Fixed assets | 21/28 | €237,500 | €237,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €237,500 | €237,500 | = | 0.0% |
| Land and buildings | 22 | €237,500 | €237,500 | = | 0.0% |
| Current assets | 29/58 | €2,925 | €4,288 | +€1,363 | +46.6% |
| Amounts receivable within one year | 40/41 | €2,420 | - | -€2,420 | |
| Trade receivables | 40 | €2,420 | - | -€2,420 | |
| Cash at bank and in hand | 54/58 | €505 | €4,288 | +€3,783 | +749.6% |
| Total equity and liabilities | 10/49 | €240,425 | €241,788 | +€1,363 | +0.6% |
| Equity | 10/15 | €16,612 | €34,444 | +€17,833 | +107.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,612 | €31,444 | +€17,833 | +131.0% |
| Amounts payable | 17/49 | €223,813 | €207,343 | -€16,470 | -7.4% |
| Amounts payable after more than one year | 17 | €198,600 | €178,777 | -€19,823 | -10.0% |
| Financial debts | 170/4 | €127,600 | €107,777 | -€19,823 | -15.5% |
| Other amounts payable | 178/9 | €71,000 | €71,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,213 | €28,567 | +€3,354 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €19,604 | €19,823 | +€220 | +1.1% |
| Taxes, remuneration and social security | 45 | €2,837 | €4,182 | +€1,345 | +47.4% |
| Taxes | 450/3 | €2,837 | €4,182 | +€1,345 | +47.4% |
| Other amounts payable | 47/48 | €2,773 | €4,561 | +€1,789 | +64.5% |
| Other operating charges | 640/8 | €471 | €484 | +€12 | +2.6% |
| Gross operating margin | 9900 | €21,752 | €24,751 | +€2,999 | +13.8% |
| Operating profit (loss) | 9901 | €21,281 | €24,267 | +€2,986 | +14.0% |
| Financial charges | 65/66B | €1,954 | €1,762 | -€192 | -9.8% |
| Recurring financial charges | 65 | €1,954 | €1,762 | -€192 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €19,327 | €22,505 | +€3,178 | +16.4% |
| Income taxes | 67/77 | €4,577 | €4,672 | +€95 | +2.1% |
| Profit (loss) for the period | 9904 | €14,750 | €17,833 | +€3,083 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,750 | €17,833 | +€3,083 | +20.9% |
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 3 October 2026 via checked.be.