CSBLA: 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.
CSBLA
Largest movements
- Cash +€25,946
up €25,946 (+23.0%), from €112,732 to €138,678
mainly Other debts (+€148,750) and Net result for the year (+€43,633)
- Receivables within one year +€3,880
up €3,880 (+7.6%), from €51,367 to €55,247
of which Other amounts receivable: +€8,940
- Other debts +€148,750
new in 2024: €148,750
- Profit (loss) carried forward -€131,367
down €131,367 (-99.7%), from €131,793 to €426
- Tax, wage and social debts +€11,647
up €11,647 (+40.4%), from €28,864 to €40,510
of which Taxes: +€11,647
- Gross operating margin -€22,367
down €22,367 (-28.2%), from €79,411 to €57,044
- Other operating charges -€4,590
down €4,590 (-87.4%), from €5,250 to €660
- Taxes -€2,556
down €2,556 (-16.7%), from €15,341 to €12,785
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.
Cash bridge derived
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 | €166,035 | €196,560 | +€30,525 | +18.4% |
| Fixed assets | 21/28 | - | €499 | +€499 | |
| Tangible fixed assets | 22/27 | - | €499 | +€499 | |
| Furniture and vehicles | 24 | - | €499 | +€499 | |
| Current assets | 29/58 | €166,035 | €196,062 | +€30,027 | +18.1% |
| Amounts receivable within one year | 40/41 | €51,367 | €55,247 | +€3,880 | +7.6% |
| Trade receivables | 40 | €48,650 | €43,590 | -€5,060 | -10.4% |
| Other amounts receivable | 41 | €2,717 | €11,657 | +€8,940 | +329.0% |
| Cash at bank and in hand | 54/58 | €112,732 | €138,678 | +€25,946 | +23.0% |
| Deferred charges and accrued income | 490/1 | €1,936 | €2,136 | +€201 | +10.4% |
| Total equity and liabilities | 10/49 | €166,035 | €196,560 | +€30,525 | +18.4% |
| Equity | 10/15 | €134,293 | €2,926 | -€131,367 | -97.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,793 | €426 | -€131,367 | -99.7% |
| Amounts payable | 17/49 | €31,742 | €193,634 | +€161,892 | +510.0% |
| Amounts payable within one year | 42/48 | €31,742 | €192,909 | +€161,167 | +507.7% |
| Trade debts | 44 | €2,878 | €3,649 | +€771 | +26.8% |
| Suppliers | 440/4 | €2,878 | €3,649 | +€771 | +26.8% |
| Taxes, remuneration and social security | 45 | €28,864 | €40,510 | +€11,647 | +40.4% |
| Taxes | 450/3 | €27,389 | €39,035 | +€11,647 | +42.5% |
| Remuneration and social security | 454/9 | €1,475 | €1,475 | = | 0.0% |
| Other amounts payable | 47/48 | - | €148,750 | +€148,750 | |
| Accrued charges and deferred income | 492/3 | - | €725 | +€725 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €50 | +€50 | |
| Other operating charges | 640/8 | €5,250 | €660 | -€4,590 | -87.4% |
| Gross operating margin | 9900 | €79,411 | €57,044 | -€22,367 | -28.2% |
| Operating profit (loss) | 9901 | €74,161 | €56,334 | -€17,828 | -24.0% |
| Financial income | 75/76B | €239 | €133 | -€106 | -44.5% |
| Recurring financial income | 75 | €239 | €133 | -€106 | -44.5% |
| Financial charges | 65/66B | €39 | €48 | +€9 | +23.3% |
| Recurring financial charges | 65 | €39 | €48 | +€9 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €74,361 | €56,418 | -€17,943 | -24.1% |
| Income taxes | 67/77 | €15,341 | €12,785 | -€2,556 | -16.7% |
| Profit (loss) for the period | 9904 | €59,020 | €43,633 | -€15,387 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,020 | €43,633 | -€15,387 | -26.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.