CSOMOR ALBERT: 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.
CSOMOR ALBERT
Largest movements
- Receivables within one year +€159,301
up €159,301 (+219%), from €72,873 to €232,174
of which Trade receivables: +€163,320
- Tangible fixed assets -€3,074
down €3,074 (-32.7%), from €9,399 to €6,325
of which Plant, machinery and equipment: -€2,117
- Cash -€2,998
down €2,998 (-59.2%), from €5,060 to €2,062
mainly Receivables within one year (-€159,301)
- Trade debts +€126,161
up €126,161 (+549%), from €22,984 to €149,145
- Profit (loss) carried forward +€15,651
up €15,651 (+26.9%), from €58,280 to €73,930
- Tax, wage and social debts +€9,334
up €9,334 (+165%), from €5,651 to €14,985
- Gross operating margin +€16,709
up €16,709 (+200%), from €8,340 to €25,049
- Staff costs -€15,734
no longer reported in 2024 (was €15,734)
- Taxes +€2,880
new in 2024: €2,880
- Other operating charges -€1,494
down €1,494 (-35.8%), from €4,170 to €2,676
- Financial charges -€1,344
down €1,344 (-63.6%), from €2,113 to €769
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.
Derived cash bridge
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 | €89,414 | €240,561 | +€151,146 | +169% |
| Fixed assets | 21/28 | €9,399 | €6,325 | -€3,074 | -32.7% |
| Tangible fixed assets | 22/27 | €9,399 | €6,325 | -€3,074 | -32.7% |
| Plant, machinery and equipment | 23 | €6,328 | €4,212 | -€2,117 | -33.5% |
| Furniture and vehicles | 24 | €3,070 | €2,113 | -€957 | -31.2% |
| Current assets | 29/58 | €80,016 | €234,236 | +€154,220 | +193% |
| Amounts receivable within one year | 40/41 | €72,873 | €232,174 | +€159,301 | +219% |
| Trade receivables | 40 | €52,253 | €215,574 | +€163,320 | +313% |
| Other amounts receivable | 41 | €20,620 | €16,600 | -€4,020 | -19.5% |
| Cash at bank and in hand | 54/58 | €5,060 | €2,062 | -€2,998 | -59.2% |
| Deferred charges and accrued income | 490/1 | €2,083 | - | -€2,083 | |
| Total equity and liabilities | 10/49 | €89,414 | €240,561 | +€151,146 | +169% |
| Equity | 10/15 | €60,780 | €76,430 | +€15,651 | +25.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,280 | €73,930 | +€15,651 | +26.9% |
| Amounts payable | 17/49 | €28,635 | €164,130 | +€135,495 | +473% |
| Amounts payable within one year | 42/48 | €28,635 | €164,130 | +€135,495 | +473% |
| Trade debts | 44 | €22,984 | €149,145 | +€126,161 | +549% |
| Suppliers | 440/4 | €22,984 | €149,145 | +€126,161 | +549% |
| Taxes, remuneration and social security | 45 | €5,651 | €14,985 | +€9,334 | +165% |
| Taxes | 450/3 | €5,651 | €14,985 | +€9,334 | +165% |
| Remuneration, social security and pensions | 62 | €15,734 | - | -€15,734 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,074 | €3,074 | = | 0.0% |
| Other operating charges | 640/8 | €4,170 | €2,676 | -€1,494 | -35.8% |
| Gross operating margin | 9900 | €8,340 | €25,049 | +€16,709 | +200% |
| Operating profit (loss) | 9901 | -€14,638 | €19,299 | +€33,937 | |
| Financial charges | 65/66B | €2,113 | €769 | -€1,344 | -63.6% |
| Recurring financial charges | 65 | €2,113 | €769 | -€1,344 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,751 | €18,530 | +€35,281 | |
| Income taxes | 67/77 | - | €2,880 | +€2,880 | |
| Profit (loss) for the period | 9904 | -€16,751 | €15,651 | +€32,402 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,751 | €15,651 | +€32,402 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.