CSP LOISIRS: 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.
CSP LOISIRS
Largest movements
- Tangible fixed assets +€281,222
up €281,222 (+263%), from €107,000 to €388,222
of which Assets under construction and advance payments: +€281,222
- Cash -€148,392
down €148,392 (-47.3%), from €313,789 to €165,397
mainly Investment in fixed assets (net) (-€281,722) and Receivables within one year (-€5,863)
- Other debts +€125,890
up €125,890 (+162%), from €77,745 to €203,636
- Trade debts +€15,428
new in 2025: €15,428
- Depreciation -€15,000
down €15,000 (-93.7%), from €16,001 to €1,001
- Purchases and services -€8,196
no longer reported in 2025 (was €8,196)
- Financial income +€6,719
up €6,719 (+686%), from €980 to €7,699
- Taxes +€2,016
up €2,016 (+686%), from €294 to €2,310
- Gross operating margin +€1,156
up €1,156 (+14.1%), from -€8,196 to -€7,040
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 | €578,170 | €716,363 | +€138,193 | +23.9% |
| Formation expenses | 20 | €4,308 | €3,308 | -€1,001 | -23.2% |
| Fixed assets | 21/28 | €107,000 | €388,722 | +€281,722 | +263% |
| Tangible fixed assets | 22/27 | €107,000 | €388,222 | +€281,222 | +263% |
| Land and buildings | 22 | €85,000 | €85,000 | = | 0.0% |
| Assets under construction and advance payments | 27 | €22,000 | €303,222 | +€281,222 | +1,278% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €466,862 | €324,333 | -€142,528 | -30.5% |
| Amounts receivable within one year | 40/41 | €3,073 | €8,936 | +€5,863 | +191% |
| Trade receivables | 40 | €2,000 | €3,000 | +€1,000 | +50.0% |
| Other amounts receivable | 41 | €1,073 | €5,936 | +€4,863 | +453% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €313,789 | €165,397 | -€148,392 | -47.3% |
| Total equity and liabilities | 10/49 | €578,170 | €716,363 | +€138,193 | +23.9% |
| Equity | 10/15 | €500,425 | €497,300 | -€3,125 | -0.6% |
| Contributions | 10/11 | €570,000 | €570,000 | = | 0.0% |
| Capital | 10 | - | €570,000 | +€570,000 | |
| Issued capital | 100 | - | €570,000 | +€570,000 | |
| Profit (loss) carried forward | 14 | -€69,575 | -€72,700 | -€3,125 | -4.5% |
| Amounts payable | 17/49 | €77,745 | €219,063 | +€141,318 | +182% |
| Amounts payable within one year | 42/48 | €77,745 | €219,063 | +€141,318 | +182% |
| Trade debts | 44 | - | €15,428 | +€15,428 | |
| Suppliers | 440/4 | - | €15,428 | +€15,428 | |
| Other amounts payable | 47/48 | €77,745 | €203,636 | +€125,890 | +162% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,196 | - | -€8,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,001 | €1,001 | -€15,000 | -93.7% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€8,196 | -€7,040 | +€1,156 | +14.1% |
| Operating profit (loss) | 9901 | -€24,197 | -€8,428 | +€15,769 | +65.2% |
| Financial income | 75/76B | €980 | €7,699 | +€6,719 | +686% |
| Recurring financial income | 75 | €980 | €7,699 | +€6,719 | +686% |
| Financial charges | 65/66B | €133 | €86 | -€47 | -35.4% |
| Recurring financial charges | 65 | €133 | €86 | -€47 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,350 | -€815 | +€22,535 | +96.5% |
| Income taxes | 67/77 | €294 | €2,310 | +€2,016 | +686% |
| Profit (loss) for the period | 9904 | -€23,644 | -€3,125 | +€20,520 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,644 | -€3,125 | +€20,520 | +86.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.