CSI-CONSULTING: 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.
CSI-CONSULTING
Largest movements
- Receivables within one year +€278,468
up €278,468 (+54.4%), from €511,983 to €790,451
of which Other amounts receivable: +€275,553
- Cash +€163,262
up €163,262 (+232%), from €70,376 to €233,638
mainly Net result for the year (+€403,272) and Depreciation (+€44,408)
- Tangible fixed assets -€41,973
down €41,973 (-7.0%), from €601,040 to €559,067
of which Land and buildings: -€31,993
- Current investments -€35,231
down €35,231 (-72.0%), from €48,913 to €13,681
- Reserves +€403,272
up €403,272 (+26.4%), from €1.5m to €1.9m
of which Distributable reserves: +€403,272
- Debts after one year -€30,309
down €30,309 (-36.6%), from €82,881 to €52,571
- Gross operating margin +€253,359
up €253,359 (+77.5%), from €326,856 to €580,216
- Taxes +€71,407
up €71,407 (+92.4%), from €77,313 to €148,721
- Financial income +€9,494
up €9,494 (+50.1%), from €18,956 to €28,450
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 | €1,738,706 | €2,110,241 | +€371,535 | +21.4% |
| Fixed assets | 21/28 | €872,062 | €830,088 | -€41,973 | -4.8% |
| Tangible fixed assets | 22/27 | €601,040 | €559,067 | -€41,973 | -7.0% |
| Land and buildings | 22 | €555,420 | €523,427 | -€31,993 | -5.8% |
| Plant, machinery and equipment | 23 | €18,805 | €19,304 | +€499 | +2.7% |
| Furniture and vehicles | 24 | €26,815 | €16,336 | -€10,479 | -39.1% |
| Financial fixed assets | 28 | €271,021 | €271,021 | = | 0.0% |
| Current assets | 29/58 | €866,644 | €1,280,153 | +€413,508 | +47.7% |
| Amounts receivable after more than one year | 29 | €219,150 | €219,150 | = | 0.0% |
| Other amounts receivable | 291 | €219,150 | €219,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €511,983 | €790,451 | +€278,468 | +54.4% |
| Trade receivables | 40 | €31,453 | €34,368 | +€2,914 | +9.3% |
| Other amounts receivable | 41 | €480,530 | €756,083 | +€275,553 | +57.3% |
| Current investments | 50/53 | €48,913 | €13,681 | -€35,231 | -72.0% |
| Cash at bank and in hand | 54/58 | €70,376 | €233,638 | +€163,262 | +232% |
| Deferred charges and accrued income | 490/1 | €16,223 | €23,233 | +€7,010 | +43.2% |
| Total equity and liabilities | 10/49 | €1,738,706 | €2,110,241 | +€371,535 | +21.4% |
| Equity | 10/15 | €1,533,095 | €1,936,367 | +€403,272 | +26.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,526,895 | €1,930,167 | +€403,272 | +26.4% |
| Non-distributable reserves | 130/1 | €62,124 | €62,124 | = | 0.0% |
| Reserves not available under the articles | 1311 | €62,124 | €62,124 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,427,271 | €1,830,543 | +€403,272 | +28.3% |
| Amounts payable | 17/49 | €205,611 | €173,874 | -€31,737 | -15.4% |
| Amounts payable after more than one year | 17 | €82,881 | €52,571 | -€30,309 | -36.6% |
| Financial debts | 170/4 | €82,881 | €52,571 | -€30,309 | -36.6% |
| Amounts payable within one year | 42/48 | €122,730 | €121,302 | -€1,428 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €42,787 | €30,309 | -€12,478 | -29.2% |
| Trade debts | 44 | €23,248 | €14,203 | -€9,045 | -38.9% |
| Suppliers | 440/4 | €23,248 | €14,203 | -€9,045 | -38.9% |
| Taxes, remuneration and social security | 45 | €56,695 | €76,790 | +€20,095 | +35.4% |
| Taxes | 450/3 | €56,695 | €76,790 | +€20,095 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,672 | €44,408 | -€3,263 | -6.8% |
| Other operating charges | 640/8 | €3,986 | €6,875 | +€2,889 | +72.5% |
| Gross operating margin | 9900 | €326,856 | €580,216 | +€253,359 | +77.5% |
| Operating profit (loss) | 9901 | €275,198 | €528,933 | +€253,734 | +92.2% |
| Financial income | 75/76B | €18,956 | €28,450 | +€9,494 | +50.1% |
| Recurring financial income | 75 | €18,956 | €28,450 | +€9,494 | +50.1% |
| Financial charges | 65/66B | €5,016 | €5,390 | +€375 | +7.5% |
| Recurring financial charges | 65 | €5,016 | €5,390 | +€375 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €289,139 | €551,992 | +€262,853 | +90.9% |
| Income taxes | 67/77 | €77,313 | €148,721 | +€71,407 | +92.4% |
| Profit (loss) for the period | 9904 | €211,826 | €403,272 | +€191,446 | +90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €211,826 | €403,272 | +€191,446 | +90.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.