CSZBIO: what changed
Two fiscal 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.
CSZBIO
Largest movements
- Cash +€95,741
up €95,741 (+80.2%), from €119,403 to €215,144
mainly Net result for the year (+€76,968) and Depreciation (+€24,765)
- Tangible fixed assets -€23,629
down €23,629 (-38.9%), from €60,693 to €37,063
of which Furniture and vehicles: -€22,324
- Receivables within one year +€11,772
up €11,772 (+64.1%), from €18,358 to €30,130
- Current investments -€10,000
down €10,000 (-16.7%), from €60,000 to €50,000
- Reserves +€76,968
up €76,968 (+32.6%), from €236,009 to €312,976
- Trade debts -€4,332
down €4,332 (-79.1%), from €5,476 to €1,144
- Gross operating margin +€5,935
up €5,935 (+4.8%), from €124,352 to €130,287
- Taxes +€2,746
up €2,746 (+9.8%), from €27,974 to €30,720
- Financial income +€2,349
up €2,349 (+594.2%), from €395 to €2,745
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.
Cash bridge derived
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 | €260,630 | €334,296 | +€73,666 | +28.3% |
| Fixed assets | 21/28 | €60,693 | €37,063 | -€23,629 | -38.9% |
| Tangible fixed assets | 22/27 | €60,693 | €37,063 | -€23,629 | -38.9% |
| Plant, machinery and equipment | 23 | €1,813 | €826 | -€988 | -54.5% |
| Furniture and vehicles | 24 | €57,819 | €35,495 | -€22,324 | -38.6% |
| Other tangible fixed assets | 26 | €1,060 | €743 | -€317 | -29.9% |
| Current assets | 29/58 | €199,938 | €297,233 | +€97,295 | +48.7% |
| Amounts receivable within one year | 40/41 | €18,358 | €30,130 | +€11,772 | +64.1% |
| Trade receivables | 40 | €18,358 | €30,130 | +€11,772 | +64.1% |
| Current investments | 50/53 | €60,000 | €50,000 | -€10,000 | -16.7% |
| Cash at bank and in hand | 54/58 | €119,403 | €215,144 | +€95,741 | +80.2% |
| Deferred charges and accrued income | 490/1 | €2,177 | €1,959 | -€218 | -10.0% |
| Total equity and liabilities | 10/49 | €260,630 | €334,296 | +€73,666 | +28.3% |
| Equity | 10/15 | €239,009 | €315,976 | +€76,968 | +32.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €236,009 | €312,976 | +€76,968 | +32.6% |
| Distributable reserves | 133 | €236,009 | €312,976 | +€76,968 | +32.6% |
| Amounts payable | 17/49 | €21,622 | €18,320 | -€3,302 | -15.3% |
| Amounts payable within one year | 42/48 | €21,574 | €18,279 | -€3,295 | -15.3% |
| Financial debts | 43 | €396 | €596 | +€200 | +50.6% |
| Other loans | 439 | €396 | €596 | +€200 | +50.6% |
| Trade debts | 44 | €5,476 | €1,144 | -€4,332 | -79.1% |
| Suppliers | 440/4 | €5,476 | €1,144 | -€4,332 | -79.1% |
| Taxes, remuneration and social security | 45 | €11,710 | €11,298 | -€412 | -3.5% |
| Taxes | 450/3 | €11,710 | €11,298 | -€412 | -3.5% |
| Other amounts payable | 47/48 | €3,992 | €5,240 | +€1,248 | +31.3% |
| Accrued charges and deferred income | 492/3 | €48 | €41 | -€6 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,659 | €24,765 | +€106 | +0.4% |
| Other operating charges | 640/8 | €531 | €465 | -€65 | -12.3% |
| Gross operating margin | 9900 | €124,352 | €130,287 | +€5,935 | +4.8% |
| Operating profit (loss) | 9901 | €99,162 | €105,057 | +€5,894 | +5.9% |
| Financial income | 75/76B | €395 | €2,745 | +€2,349 | +594.2% |
| Recurring financial income | 75 | €395 | €2,745 | +€2,349 | +594.2% |
| Financial charges | 65/66B | €200 | €114 | -€86 | -43.0% |
| Recurring financial charges | 65 | €200 | €114 | -€86 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €99,358 | €107,688 | +€8,330 | +8.4% |
| Income taxes | 67/77 | €27,974 | €30,720 | +€2,746 | +9.8% |
| Profit (loss) for the period | 9904 | €71,384 | €76,968 | +€5,584 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,384 | €76,968 | +€5,584 | +7.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.