CSS: what changed
What changed
CSS
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€44,076
2024 · €46,041-€1,965
Equity
€210,104
2024 · €166,028+€44,076
Cash
€180,462
2024 · €139,210+€41,253
Balance sheet total
€276,523
2024 · €239,547+€36,977
Largest movements
Assets
- Cash +€41,253
up €41,253 (+29.6%), from €139,210 to €180,462
mainly Net result for the year (+€44,076) and Depreciation (+€16,163)
- Tangible fixed assets -€14,800
down €14,800 (-22.7%), from €65,204 to €50,404
of which Furniture and vehicles: -€14,104
- Current investments +€12,000
up €12,000 (+100%), from €12,000 to €24,000
Equity and liabilities
- Reserves +€44,076
up €44,076 (+29.5%), from €149,433 to €193,509
- Debts after one year -€12,947
down €12,947 (-31.3%), from €41,412 to €28,465
- Other debts +€4,626
up €4,626 (+30.2%), from €15,307 to €19,933
Income statement
- Gross operating margin -€2,064
down €2,064 (-2.5%), from €81,956 to €79,892
- Depreciation +€1,157
up €1,157 (+7.7%), from €15,005 to €16,163
- Financial income +€1,070
up €1,070 (+652%), from €164 to €1,234
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€46,041
Gross operating margin
-€2,064
Depreciation
-€1,157
Other operating charges
+€7
Financial income
+€1,070
Financial charges
+€222
Taxes
-€42
Result 2025
€44,076
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€67,119
Investment
-€13,362
Financing
-€12,504
Cash 2024
€139,210
From operations (derived)
+€67,119
Net result for the year
+€44,076
Depreciation
+€16,163
Receivables within one year
+€1,785
Deferred charges and accrued income
-€309
Trade debts
+€129
Tax, wage and social debts
+€649
Other debts
+€4,626
Investment (derived)
-€13,362
Investment in fixed assets (net)
-€1,362
Current investments
-€12,000
Financing
-€12,504
Debts after one year
-€12,947
Current portion of long-term debt
+€443
Cash 2025
€180,462
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,547 | €276,523 | +€36,977 | +15.4% |
| Fixed assets | 21/28 | €65,204 | €50,404 | -€14,800 | -22.7% |
| Tangible fixed assets | 22/27 | €65,204 | €50,404 | -€14,800 | -22.7% |
| Land and buildings | 22 | €523 | €451 | -€72 | -13.8% |
| Plant, machinery and equipment | 23 | €2,872 | €2,248 | -€624 | -21.7% |
| Furniture and vehicles | 24 | €61,809 | €47,705 | -€14,104 | -22.8% |
| Current assets | 29/58 | €174,343 | €226,120 | +€51,777 | +29.7% |
| Amounts receivable within one year | 40/41 | €22,765 | €20,980 | -€1,785 | -7.8% |
| Trade receivables | 40 | €22,730 | €18,798 | -€3,931 | -17.3% |
| Other amounts receivable | 41 | €35 | €2,181 | +€2,146 | +6,157% |
| Current investments | 50/53 | €12,000 | €24,000 | +€12,000 | +100% |
| Cash at bank and in hand | 54/58 | €139,210 | €180,462 | +€41,253 | +29.6% |
| Deferred charges and accrued income | 490/1 | €368 | €677 | +€309 | +83.9% |
| Total equity and liabilities | 10/49 | €239,547 | €276,523 | +€36,977 | +15.4% |
| Equity | 10/15 | €166,028 | €210,104 | +€44,076 | +26.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €149,433 | €193,509 | +€44,076 | +29.5% |
| Distributable reserves | 133 | €149,433 | €193,509 | +€44,076 | +29.5% |
| Profit (loss) carried forward | 14 | €10,395 | €10,395 | = | 0.0% |
| Amounts payable | 17/49 | €73,519 | €66,420 | -€7,100 | -9.7% |
| Amounts payable after more than one year | 17 | €41,412 | €28,465 | -€12,947 | -31.3% |
| Financial debts | 170/4 | €41,412 | €28,465 | -€12,947 | -31.3% |
| Amounts payable within one year | 42/48 | €32,107 | €37,955 | +€5,848 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €12,504 | €12,947 | +€443 | +3.5% |
| Trade debts | 44 | €806 | €935 | +€129 | +16.0% |
| Suppliers | 440/4 | €806 | €935 | +€129 | +16.0% |
| Taxes, remuneration and social security | 45 | €3,490 | €4,139 | +€649 | +18.6% |
| Taxes | 450/3 | €3,325 | €3,491 | +€166 | +5.0% |
| Remuneration and social security | 454/9 | €165 | €648 | +€483 | +293% |
| Other amounts payable | 47/48 | €15,307 | €19,933 | +€4,626 | +30.2% |
| Non-recurring operating income | 76A | €10,860 | €0 | -€10,860 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,005 | €16,163 | +€1,157 | +7.7% |
| Other operating charges | 640/8 | €991 | €984 | -€7 | -0.7% |
| Gross operating margin | 9900 | €81,956 | €79,892 | -€2,064 | -2.5% |
| Operating profit (loss) | 9901 | €65,960 | €62,745 | -€3,215 | -4.9% |
| Financial income | 75/76B | €164 | €1,234 | +€1,070 | +652% |
| Recurring financial income | 75 | €164 | €1,234 | +€1,070 | +652% |
| Financial charges | 65/66B | €2,118 | €1,896 | -€222 | -10.5% |
| Recurring financial charges | 65 | €2,118 | €1,896 | -€222 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €64,006 | €62,084 | -€1,922 | -3.0% |
| Income taxes | 67/77 | €17,965 | €18,008 | +€42 | +0.2% |
| Profit (loss) for the period | 9904 | €46,041 | €44,076 | -€1,965 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,041 | €44,076 | -€1,965 | -4.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.