CSI DE JESUS: 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 DE JESUS
Largest movements
- Receivables within one year +€26,261
up €26,261 (+38.8%), from €67,699 to €93,960
- Tangible fixed assets +€23,369
up €23,369 (+6.2%), from €379,047 to €402,416
of which Plant, machinery and equipment: +€45,021
- Cash +€19,891
up €19,891 (+29.1%), from €68,285 to €88,175
mainly Net result for the year (+€92,217) and Depreciation (+€45,931)
- Profit (loss) carried forward +€92,217
up €92,217 (+20.2%), from €456,522 to €548,739
- Other debts -€23,351
down €23,351 (-65.2%), from €35,791 to €12,440
- Gross operating margin -€32,673
down €32,673 (-15.5%), from €210,201 to €177,527
- Taxes -€8,299
down €8,299 (-18.2%), from €45,473 to €37,174
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 | €516,601 | €586,308 | +€69,707 | +13.5% |
| Fixed assets | 21/28 | €379,047 | €402,416 | +€23,369 | +6.2% |
| Tangible fixed assets | 22/27 | €379,047 | €402,416 | +€23,369 | +6.2% |
| Land and buildings | 22 | €149,394 | €145,195 | -€4,198 | -2.8% |
| Plant, machinery and equipment | 23 | €176,550 | €221,571 | +€45,021 | +25.5% |
| Furniture and vehicles | 24 | €53,104 | €35,650 | -€17,454 | -32.9% |
| Current assets | 29/58 | €137,554 | €183,892 | +€46,338 | +33.7% |
| Amounts receivable within one year | 40/41 | €67,699 | €93,960 | +€26,261 | +38.8% |
| Other amounts receivable | 41 | €67,699 | €93,960 | +€26,261 | +38.8% |
| Cash at bank and in hand | 54/58 | €68,285 | €88,175 | +€19,891 | +29.1% |
| Deferred charges and accrued income | 490/1 | €1,570 | €1,757 | +€187 | +11.9% |
| Total equity and liabilities | 10/49 | €516,601 | €586,308 | +€69,707 | +13.5% |
| Equity | 10/15 | €476,982 | €569,199 | +€92,217 | +19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €456,522 | €548,739 | +€92,217 | +20.2% |
| Amounts payable | 17/49 | €39,619 | €17,109 | -€22,510 | -56.8% |
| Amounts payable within one year | 42/48 | €39,619 | €12,955 | -€26,663 | -67.3% |
| Trade debts | 44 | €3,828 | €515 | -€3,313 | -86.5% |
| Suppliers | 440/4 | €3,828 | €515 | -€3,313 | -86.5% |
| Other amounts payable | 47/48 | €35,791 | €12,440 | -€23,351 | -65.2% |
| Accrued charges and deferred income | 492/3 | - | €4,153 | +€4,153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,563 | €45,931 | +€367 | +0.8% |
| Other operating charges | 640/8 | €3,992 | €2,110 | -€1,882 | -47.1% |
| Gross operating margin | 9900 | €210,201 | €177,527 | -€32,673 | -15.5% |
| Operating profit (loss) | 9901 | €160,645 | €129,487 | -€31,158 | -19.4% |
| Financial income | 75/76B | €336 | €230 | -€106 | -31.6% |
| Recurring financial income | 75 | €336 | €230 | -€106 | -31.6% |
| Financial charges | 65/66B | €183 | €325 | +€143 | +78.2% |
| Recurring financial charges | 65 | €183 | €325 | +€143 | +78.2% |
| Profit (loss) for the period before taxes | 9903 | €160,799 | €129,391 | -€31,407 | -19.5% |
| Income taxes | 67/77 | €45,473 | €37,174 | -€8,299 | -18.2% |
| Profit (loss) for the period | 9904 | €115,326 | €92,217 | -€23,109 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €115,326 | €92,217 | -€23,109 | -20.0% |
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 30 October 2026 via checked.be.