CPS: 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.
CPS
Largest movements
- Cash -€20
down €20 (-9.9%), from €207 to €186
mainly Net result for the year (-€3,414)
- Profit (loss) carried forward -€3,414
down €3,414 (-37.5%), from -€9,093 to -€12,507
- Other debts +€2,700
up €2,700 (+62.8%), from €4,300 to €7,000
- Trade debts +€693
new in 2025: €693
- Gross operating margin -€555
down €555 (-27.2%), from -€2,045 to -€2,600
- Other operating charges -€382
down €382 (-33.8%), from €1,131 to €748
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 | €207 | €186 | -€20 | -9.9% |
| Current assets | 29/58 | €207 | €186 | -€20 | -9.9% |
| Cash at bank and in hand | 54/58 | €207 | €186 | -€20 | -9.9% |
| Total equity and liabilities | 10/49 | €207 | €186 | -€20 | -9.9% |
| Equity | 10/15 | -€4,093 | -€7,507 | -€3,414 | -83.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,093 | -€12,507 | -€3,414 | -37.5% |
| Amounts payable | 17/49 | €4,300 | €7,693 | +€3,393 | +78.9% |
| Amounts payable within one year | 42/48 | €4,300 | €7,693 | +€3,393 | +78.9% |
| Trade debts | 44 | - | €693 | +€693 | |
| Suppliers | 440/4 | - | €693 | +€693 | |
| Other amounts payable | 47/48 | €4,300 | €7,000 | +€2,700 | +62.8% |
| Other operating charges | 640/8 | €1,131 | €748 | -€382 | -33.8% |
| Gross operating margin | 9900 | -€2,045 | -€2,600 | -€555 | -27.2% |
| Operating profit (loss) | 9901 | -€3,175 | -€3,349 | -€173 | -5.5% |
| Financial charges | 65/66B | €66 | €65 | -€1 | -1.5% |
| Recurring financial charges | 65 | €66 | €65 | -€1 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,241 | -€3,414 | -€172 | -5.3% |
| Profit (loss) for the period | 9904 | -€3,241 | -€3,414 | -€172 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,241 | -€3,414 | -€172 | -5.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.