CSS Outdoor Living: what changed
What changed
CSS Outdoor Living
NACE 25.110, Manufacture of metal structures and parts of structures
filed annual accounts (NBB)
Net result for the year
€22,996
2024 · €33,539-€10,543
Equity
€851,486
2024 · €863,603-€12,117
Cash
€18,143
2024 · €26,368-€8,225
Balance sheet total
€4.3m
2024 · €4.7m-€422,143
Largest movements
Assets
- Tangible fixed assets -€208,286
down €208,286 (-5.8%), from €3.6m to €3.4m
of which Land and buildings: -€109,701
- Receivables within one year -€158,171
down €158,171 (-43.6%), from €362,684 to €204,513
of which Trade receivables: -€123,398
Equity and liabilities
- Tax, wage and social debts -€259,884
down €259,884 (-70.4%), from €369,164 to €109,280
of which Remuneration and social security: -€246,865
- Debts after one year -€128,277
down €128,277 (-6.3%), from €2.0m to €1.9m
- Advances received +€90,190
up €90,190 (+296%), from €30,486 to €120,675
- Trade debts -€59,479
down €59,479 (-9.1%), from €656,356 to €596,877
- Current portion of long-term debt -€52,576
down €52,576 (-18.0%), from €292,260 to €239,684
Income statement
- Staff costs -€433,306
down €433,306 (-25.8%), from €1.7m to €1.2m
- Gross operating margin -€390,637
down €390,637 (-17.8%), from €2.2m to €1.8m
- Other operating charges +€34,043
up €34,043 (+87.6%), from €38,857 to €72,900
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
€33,539
Gross operating margin
-€390,637
Staff costs
+€433,306
Depreciation
-€15,269
Other operating charges
-€34,043
Other operating items
-€23
Financial income
+€8,455
Financial charges
+€5,003
Taxes
-€17,335
Result 2025
€22,996
raises the resultlowers the resultnot broken down further in the accounts
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
+€326,631
Investment
-€118,890
Financing
-€215,966
Cash 2024
€26,368
From operations (derived)
+€326,631
Net result for the year
+€22,996
Depreciation
+€329,820
Stocks and contracts
+€45,338
Receivables within one year
+€158,171
Deferred charges and accrued income
-€520
Trade debts
-€59,479
Tax, wage and social debts
-€259,884
Advances received
+€90,190
Investment (derived)
-€118,890
Investment in fixed assets (net)
-€118,890
Financing
-€215,966
Debts after one year
-€128,277
Current portion of long-term debt
-€52,576
Contributions, distributions and other
-€35,113
Cash 2025
€18,143
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,726,839 | €4,304,695 | -€422,143 | -8.9% |
| Fixed assets | 21/28 | €3,619,258 | €3,408,329 | -€210,929 | -5.8% |
| Tangible fixed assets | 22/27 | €3,613,483 | €3,405,197 | -€208,286 | -5.8% |
| Land and buildings | 22 | €2,870,121 | €2,760,421 | -€109,701 | -3.8% |
| Plant, machinery and equipment | 23 | €228,020 | €187,551 | -€40,469 | -17.7% |
| Furniture and vehicles | 24 | €83,175 | €16,786 | -€66,389 | -79.8% |
| Leasing and similar rights | 25 | €432,167 | €440,439 | +€8,272 | +1.9% |
| Financial fixed assets | 28 | €5,775 | €3,132 | -€2,643 | -45.8% |
| Current assets | 29/58 | €1,107,581 | €896,367 | -€211,214 | -19.1% |
| Stocks and contracts in progress | 3 | €684,778 | €639,440 | -€45,338 | -6.6% |
| Stocks | 30/36 | €526,110 | €486,876 | -€39,234 | -7.5% |
| Contracts in progress | 37 | €158,668 | €152,564 | -€6,104 | -3.8% |
| Amounts receivable within one year | 40/41 | €362,684 | €204,513 | -€158,171 | -43.6% |
| Trade receivables | 40 | €300,464 | €177,066 | -€123,398 | -41.1% |
| Other amounts receivable | 41 | €62,219 | €27,446 | -€34,773 | -55.9% |
| Cash at bank and in hand | 54/58 | €26,368 | €18,143 | -€8,225 | -31.2% |
| Deferred charges and accrued income | 490/1 | €33,752 | €34,272 | +€520 | +1.5% |
| Total equity and liabilities | 10/49 | €4,726,839 | €4,304,695 | -€422,143 | -8.9% |
| Equity | 10/15 | €863,603 | €851,486 | -€12,117 | -1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €555,000 | €555,000 | = | 0.0% |
| Reserves | 13 | €302,403 | €290,286 | -€12,117 | -4.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €300,543 | €288,426 | -€12,117 | -4.0% |
| Amounts payable | 17/49 | €3,863,235 | €3,453,209 | -€410,026 | -10.6% |
| Amounts payable after more than one year | 17 | €2,039,969 | €1,911,692 | -€128,277 | -6.3% |
| Financial debts | 170/4 | €2,039,969 | €1,911,692 | -€128,277 | -6.3% |
| Amounts payable within one year | 42/48 | €1,823,266 | €1,541,517 | -€281,749 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €292,260 | €239,684 | -€52,576 | -18.0% |
| Financial debts | 43 | €475,000 | €475,000 | = | 0.0% |
| Credit institutions | 430/8 | €475,000 | €475,000 | = | 0.0% |
| Trade debts | 44 | €656,356 | €596,877 | -€59,479 | -9.1% |
| Suppliers | 440/4 | €656,356 | €596,877 | -€59,479 | -9.1% |
| Advances received on contracts in progress | 46 | €30,486 | €120,675 | +€90,190 | +296% |
| Taxes, remuneration and social security | 45 | €369,164 | €109,280 | -€259,884 | -70.4% |
| Taxes | 450/3 | €36,392 | €23,373 | -€13,019 | -35.8% |
| Remuneration and social security | 454/9 | €332,772 | €85,907 | -€246,865 | -74.2% |
| Non-recurring operating income | 76A | €35,214 | €966 | -€34,248 | -97.3% |
| Remuneration, social security and pensions | 62 | €1,676,552 | €1,243,247 | -€433,306 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314,551 | €329,820 | +€15,269 | +4.9% |
| Other operating charges | 640/8 | €38,857 | €72,900 | +€34,043 | +87.6% |
| Non-recurring operating charges | 66A | €3,774 | €3,797 | +€23 | +0.6% |
| Gross operating margin | 9900 | €2,197,363 | €1,806,726 | -€390,637 | -17.8% |
| Operating profit (loss) | 9901 | €163,629 | €156,963 | -€6,666 | -4.1% |
| Financial income | 75/76B | €4,822 | €13,277 | +€8,455 | +175% |
| Recurring financial income | 75 | €4,822 | €13,277 | +€8,455 | +175% |
| Financial charges | 65/66B | €132,770 | €127,767 | -€5,003 | -3.8% |
| Recurring financial charges | 65 | €132,770 | €127,767 | -€5,003 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €35,681 | €42,473 | +€6,792 | +19.0% |
| Income taxes | 67/77 | €2,142 | €19,477 | +€17,335 | +809% |
| Profit (loss) for the period | 9904 | €33,539 | €22,996 | -€10,543 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,539 | €22,996 | -€10,543 | -31.4% |
Next steps
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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 4 November 2026 via checked.be.