CST-PRO: 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.
CST-PRO
Largest movements
- Tangible fixed assets +€26,243
up €26,243 (+18.2%), from €143,909 to €170,151
of which Furniture and vehicles: +€13,131
- Cash -€5,050
down €5,050 (-25.6%), from €19,766 to €14,715
mainly Investment in fixed assets (net) (-€76,252) and Trade debts (-€10,692)
- Receivables within one year +€2,186
up €2,186 (+9.1%), from €24,126 to €26,312
of which Trade receivables: +€2,098
- Debts after one year +€10,857
new in 2025: €10,857
- Trade debts -€10,692
down €10,692 (-32.7%), from €32,744 to €22,051
- Other debts +€9,445
up €9,445 (+11.7%), from €80,779 to €90,224
- Tax, wage and social debts +€4,911
up €4,911 (+32.7%), from €15,006 to €19,917
of which Taxes: +€5,015
- Profit (loss) carried forward +€4,604
up €4,604 (+9.5%), from €48,560 to €53,165
- Gross operating margin +€25,265
up €25,265 (+38.5%), from €65,611 to €90,876
- Staff costs +€17,521
up €17,521 (+125%), from €14,056 to €31,577
- Depreciation +€16,009
up €16,009 (+47.1%), from €34,000 to €50,009
- Other operating charges -€1,085
down €1,085 (-54.5%), from €1,989 to €904
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 | €188,551 | €212,002 | +€23,451 | +12.4% |
| Fixed assets | 21/28 | €143,909 | €170,151 | +€26,243 | +18.2% |
| Tangible fixed assets | 22/27 | €143,909 | €170,151 | +€26,243 | +18.2% |
| Plant, machinery and equipment | 23 | €123,614 | €136,726 | +€13,112 | +10.6% |
| Furniture and vehicles | 24 | €20,295 | €33,426 | +€13,131 | +64.7% |
| Current assets | 29/58 | €44,642 | €41,851 | -€2,791 | -6.3% |
| Amounts receivable within one year | 40/41 | €24,126 | €26,312 | +€2,186 | +9.1% |
| Trade receivables | 40 | €24,126 | €26,224 | +€2,098 | +8.7% |
| Other amounts receivable | 41 | - | €89 | +€89 | |
| Cash at bank and in hand | 54/58 | €19,766 | €14,715 | -€5,050 | -25.6% |
| Deferred charges and accrued income | 490/1 | €750 | €823 | +€73 | +9.7% |
| Total equity and liabilities | 10/49 | €188,551 | €212,002 | +€23,451 | +12.4% |
| Equity | 10/15 | €53,560 | €58,165 | +€4,604 | +8.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,560 | €53,165 | +€4,604 | +9.5% |
| Amounts payable | 17/49 | €134,990 | €153,838 | +€18,847 | +14.0% |
| Amounts payable after more than one year | 17 | - | €10,857 | +€10,857 | |
| Financial debts | 170/4 | - | €10,857 | +€10,857 | |
| Amounts payable within one year | 42/48 | €134,990 | €142,981 | +€7,990 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €6,462 | €10,788 | +€4,326 | +67.0% |
| Trade debts | 44 | €32,744 | €22,051 | -€10,692 | -32.7% |
| Suppliers | 440/4 | €32,744 | €22,051 | -€10,692 | -32.7% |
| Taxes, remuneration and social security | 45 | €15,006 | €19,917 | +€4,911 | +32.7% |
| Taxes | 450/3 | €7,465 | €12,480 | +€5,015 | +67.2% |
| Remuneration and social security | 454/9 | €7,540 | €7,437 | -€103 | -1.4% |
| Other amounts payable | 47/48 | €80,779 | €90,224 | +€9,445 | +11.7% |
| Remuneration, social security and pensions | 62 | €14,056 | €31,577 | +€17,521 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,000 | €50,009 | +€16,009 | +47.1% |
| Other operating charges | 640/8 | €1,989 | €904 | -€1,085 | -54.5% |
| Gross operating margin | 9900 | €65,611 | €90,876 | +€25,265 | +38.5% |
| Operating profit (loss) | 9901 | €15,566 | €8,386 | -€7,180 | -46.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +600% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +600% |
| Financial charges | 65/66B | €1,270 | €1,270 | -€1 | 0.0% |
| Recurring financial charges | 65 | €1,270 | €1,270 | -€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €14,296 | €7,116 | -€7,179 | -50.2% |
| Income taxes | 67/77 | €2,804 | €2,512 | -€291 | -10.4% |
| Profit (loss) for the period | 9904 | €11,492 | €4,604 | -€6,888 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,492 | €4,604 | -€6,888 | -59.9% |
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 17 October 2026 via checked.be.