CSPRO Services: 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.
CSPRO Services
Largest movements
- Receivables within one year +€8,752
up €8,752 (+172%), from €5,086 to €13,839
of which Trade receivables: +€9,024
- Cash +€4,570
up €4,570 (+134%), from €3,398 to €7,968
mainly Net result for the year (+€9,717) and Tax, wage and social debts (+€4,733)
- Deferred charges and accrued income -€1,211
down €1,211 (-100%), from €1,211 to €0
- Tangible fixed assets -€912
down €912 (-29.2%), from €3,124 to €2,212
- Profit (loss) carried forward +€9,717
up €9,717, from -€4,954 to €4,763
- Tax, wage and social debts +€4,733
up €4,733 (+15,467%), from €31 to €4,763
- Trade debts -€2,741
down €2,741 (-64.5%), from €4,251 to €1,510
- Other debts -€510
down €510 (-4.9%), from €10,492 to €9,982
- Gross operating margin +€15,436
up €15,436, from -€1,552 to €13,884
- Taxes +€1,594
up €1,594 (+5,208%), from €31 to €1,624
- Financial charges +€1,526
up €1,526 (+1,447%), from €105 to €1,631
- Depreciation +€397
up €397 (+77.0%), from €516 to €912
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 | €12,820 | €24,019 | +€11,199 | +87.4% |
| Fixed assets | 21/28 | €3,124 | €2,212 | -€912 | -29.2% |
| Tangible fixed assets | 22/27 | €3,124 | €2,212 | -€912 | -29.2% |
| Plant, machinery and equipment | 23 | €3,124 | €2,212 | -€912 | -29.2% |
| Current assets | 29/58 | €9,696 | €21,807 | +€12,111 | +125% |
| Amounts receivable within one year | 40/41 | €5,086 | €13,839 | +€8,752 | +172% |
| Trade receivables | 40 | €4,815 | €13,839 | +€9,024 | +187% |
| Other amounts receivable | 41 | €271 | €0 | -€271 | -100% |
| Cash at bank and in hand | 54/58 | €3,398 | €7,968 | +€4,570 | +134% |
| Deferred charges and accrued income | 490/1 | €1,211 | €0 | -€1,211 | -100% |
| Total equity and liabilities | 10/49 | €12,820 | €24,019 | +€11,199 | +87.4% |
| Equity | 10/15 | -€1,954 | €7,763 | +€9,717 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,954 | €4,763 | +€9,717 | |
| Amounts payable | 17/49 | €14,774 | €16,256 | +€1,482 | +10.0% |
| Amounts payable within one year | 42/48 | €14,774 | €16,256 | +€1,482 | +10.0% |
| Trade debts | 44 | €4,251 | €1,510 | -€2,741 | -64.5% |
| Suppliers | 440/4 | €4,251 | €1,510 | -€2,741 | -64.5% |
| Taxes, remuneration and social security | 45 | €31 | €4,763 | +€4,733 | +15,467% |
| Taxes | 450/3 | €31 | €4,763 | +€4,733 | +15,467% |
| Other amounts payable | 47/48 | €10,492 | €9,982 | -€510 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €516 | €912 | +€397 | +77.0% |
| Other operating charges | 640/8 | €17 | €0 | -€17 | -100% |
| Gross operating margin | 9900 | -€1,552 | €13,884 | +€15,436 | |
| Operating profit (loss) | 9901 | -€2,084 | €12,972 | +€15,056 | |
| Financial charges | 65/66B | €105 | €1,631 | +€1,526 | +1,447% |
| Recurring financial charges | 65 | €105 | €1,631 | +€1,526 | +1,447% |
| Profit (loss) for the period before taxes | 9903 | -€2,190 | €11,341 | +€13,531 | |
| Income taxes | 67/77 | €31 | €1,624 | +€1,594 | +5,208% |
| Profit (loss) for the period | 9904 | -€2,220 | €9,717 | +€11,937 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,220 | €9,717 | +€11,937 |
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 15 October 2026 via checked.be.