CSS INVESTMENTS: 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.
CSS INVESTMENTS
Largest movements
- Cash +€219,689
up €219,689 (+122%), from €179,365 to €399,054
mainly Receivables within one year (+€217,791) and Net result for the year (+€67,315)
- Receivables within one year -€217,791
down €217,791 (-99.9%), from €218,001 to €210
of which Trade receivables: -€217,800
- Deferred charges and accrued income +€41,249
up €41,249 (+1,486%), from €2,775 to €44,024
- Reserves +€67,315
up €67,315 (+22.7%), from €296,680 to €363,995
- Tax, wage and social debts -€44,055
down €44,055 (-51.2%), from €85,994 to €41,938
- Accrued charges and deferred income +€30,854
up €30,854 (+1,767%), from €1,746 to €32,600
- Trade debts -€10,922
down €10,922 (-84.8%), from €12,876 to €1,954
- Gross operating margin -€227,867
down €227,867 (-71.3%), from €319,684 to €91,818
- Taxes -€56,859
down €56,859 (-76.4%), from €74,467 to €17,607
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 | €400,141 | €443,288 | +€43,147 | +10.8% |
| Current assets | 29/58 | €400,141 | €443,288 | +€43,147 | +10.8% |
| Amounts receivable within one year | 40/41 | €218,001 | €210 | -€217,791 | -99.9% |
| Trade receivables | 40 | €217,800 | - | -€217,800 | |
| Other amounts receivable | 41 | €201 | €210 | +€9 | +4.4% |
| Cash at bank and in hand | 54/58 | €179,365 | €399,054 | +€219,689 | +122% |
| Deferred charges and accrued income | 490/1 | €2,775 | €44,024 | +€41,249 | +1,486% |
| Total equity and liabilities | 10/49 | €400,141 | €443,288 | +€43,147 | +10.8% |
| Equity | 10/15 | €297,680 | €364,995 | +€67,315 | +22.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €296,680 | €363,995 | +€67,315 | +22.7% |
| Distributable reserves | 133 | €296,680 | €363,995 | +€67,315 | +22.7% |
| Amounts payable | 17/49 | €102,461 | €78,293 | -€24,168 | -23.6% |
| Amounts payable within one year | 42/48 | €100,714 | €45,693 | -€55,022 | -54.6% |
| Trade debts | 44 | €12,876 | €1,954 | -€10,922 | -84.8% |
| Suppliers | 440/4 | €12,876 | €1,954 | -€10,922 | -84.8% |
| Taxes, remuneration and social security | 45 | €85,994 | €41,938 | -€44,055 | -51.2% |
| Taxes | 450/3 | €85,994 | €41,938 | -€44,055 | -51.2% |
| Other amounts payable | 47/48 | €1,845 | €1,800 | -€45 | -2.4% |
| Accrued charges and deferred income | 492/3 | €1,746 | €32,600 | +€30,854 | +1,767% |
| Other operating charges | 640/8 | €853 | €1,539 | +€686 | +80.3% |
| Gross operating margin | 9900 | €319,684 | €91,818 | -€227,867 | -71.3% |
| Operating profit (loss) | 9901 | €318,831 | €90,279 | -€228,552 | -71.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,481 | €5,356 | +€1,876 | +53.9% |
| Recurring financial charges | 65 | €3,481 | €5,356 | +€1,876 | +53.9% |
| Profit (loss) for the period before taxes | 9903 | €315,351 | €84,922 | -€230,428 | -73.1% |
| Income taxes | 67/77 | €74,467 | €17,607 | -€56,859 | -76.4% |
| Profit (loss) for the period | 9904 | €240,884 | €67,315 | -€173,569 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €240,884 | €67,315 | -€173,569 | -72.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.