CSCI: 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.
CSCI
Largest movements
- Receivables within one year +€38,554
up €38,554 (+85.7%), from €45,000 to €83,554
of which Other amounts receivable: +€19,757
- Current investments +€11,700
up €11,700 (+14.3%), from €81,652 to €93,352
- Tangible fixed assets +€5,754
up €5,754 (+7.8%), from €73,558 to €79,312
of which Furniture and vehicles: +€5,798
- Reserves +€75,498
up €75,498 (+31.0%), from €243,726 to €319,224
- Other debts -€20,469
down €20,469 (-64.3%), from €31,837 to €11,368
- Financial charges +€17,890
up €17,890, from -€17,187 to €704
- Gross operating margin +€17,422
up €17,422 (+20.6%), from €84,665 to €102,087
- Depreciation +€3,292
up €3,292 (+133.6%), from €2,464 to €5,756
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 | €292,748 | €348,587 | +€55,839 | +19.1% |
| Fixed assets | 21/28 | €73,558 | €79,312 | +€5,754 | +7.8% |
| Tangible fixed assets | 22/27 | €73,558 | €79,312 | +€5,754 | +7.8% |
| Plant, machinery and equipment | 23 | €3,557 | €3,513 | -€44 | -1.2% |
| Furniture and vehicles | 24 | - | €5,798 | +€5,798 | |
| Other tangible fixed assets | 26 | €70,001 | €70,001 | = | 0.0% |
| Current assets | 29/58 | €219,190 | €269,276 | +€50,085 | +22.9% |
| Amounts receivable within one year | 40/41 | €45,000 | €83,554 | +€38,554 | +85.7% |
| Trade receivables | 40 | - | €18,797 | +€18,797 | |
| Other amounts receivable | 41 | €45,000 | €64,757 | +€19,757 | +43.9% |
| Current investments | 50/53 | €81,652 | €93,352 | +€11,700 | +14.3% |
| Cash at bank and in hand | 54/58 | €92,539 | €92,370 | -€169 | -0.2% |
| Total equity and liabilities | 10/49 | €292,748 | €348,587 | +€55,839 | +19.1% |
| Equity | 10/15 | €243,846 | €319,344 | +€75,498 | +31.0% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €243,726 | €319,224 | +€75,498 | +31.0% |
| Distributable reserves | 133 | €243,726 | €319,224 | +€75,498 | +31.0% |
| Amounts payable | 17/49 | €48,902 | €29,244 | -€19,658 | -40.2% |
| Amounts payable after more than one year | 17 | €1,292 | - | -€1,292 | |
| Financial debts | 170/4 | €1,292 | - | -€1,292 | |
| Amounts payable within one year | 42/48 | €47,535 | €29,244 | -€18,291 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €2,510 | €1,292 | -€1,219 | -48.5% |
| Trade debts | 44 | €4,066 | €5,434 | +€1,368 | +33.6% |
| Suppliers | 440/4 | €4,066 | €5,434 | +€1,368 | +33.6% |
| Taxes, remuneration and social security | 45 | €9,121 | €11,150 | +€2,029 | +22.2% |
| Taxes | 450/3 | €9,121 | €11,150 | +€2,029 | +22.2% |
| Other amounts payable | 47/48 | €31,837 | €11,368 | -€20,469 | -64.3% |
| Accrued charges and deferred income | 492/3 | €76 | - | -€76 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,464 | €5,756 | +€3,292 | +133.6% |
| Other operating charges | 640/8 | €1,621 | €782 | -€839 | -51.8% |
| Gross operating margin | 9900 | €84,665 | €102,087 | +€17,422 | +20.6% |
| Operating profit (loss) | 9901 | €80,581 | €95,549 | +€14,968 | +18.6% |
| Financial income | 75/76B | €448 | €1,321 | +€873 | +195.1% |
| Recurring financial income | 75 | €448 | €1,321 | +€873 | +195.1% |
| Financial charges | 65/66B | -€17,187 | €704 | +€17,890 | |
| Recurring financial charges | 65 | -€17,187 | €704 | +€17,890 | |
| Profit (loss) for the period before taxes | 9903 | €98,215 | €96,166 | -€2,049 | -2.1% |
| Income taxes | 67/77 | €21,420 | €20,668 | -€752 | -3.5% |
| Profit (loss) for the period | 9904 | €76,795 | €75,498 | -€1,297 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76,795 | €75,498 | -€1,297 | -1.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.