C.A.V.S.: 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.
C.A.V.S.
Largest movements
- Tangible fixed assets -€15,935
down €15,935 (-7.3%), from €218,179 to €202,244
- Accrued charges and deferred income -€10,000
down €10,000 (-7.1%), from €140,000 to €130,000
- Profit (loss) carried forward -€6,848
down €6,848 (-2.1%), from -€319,228 to -€326,076
- Gross operating margin -€376
down €376 (-3.9%), from €9,616 to €9,240
- Purchases and services +€376
up €376 (+97.9%), from €384 to €760
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,309 | €203,461 | -€14,848 | -6.8% |
| Fixed assets | 21/28 | €218,179 | €202,244 | -€15,935 | -7.3% |
| Tangible fixed assets | 22/27 | €218,179 | €202,244 | -€15,935 | -7.3% |
| Land and buildings | 22 | €218,179 | €202,244 | -€15,935 | -7.3% |
| Current assets | 29/58 | €130 | €1,217 | +€1,087 | +836.2% |
| Amounts receivable within one year | 40/41 | - | €700 | +€700 | |
| Other amounts receivable | 41 | - | €700 | +€700 | |
| Cash at bank and in hand | 54/58 | €130 | €517 | +€387 | +297.7% |
| Total equity and liabilities | 10/49 | €218,309 | €203,461 | -€14,848 | -6.8% |
| Equity | 10/15 | €50,950 | €44,102 | -€6,848 | -13.4% |
| Contributions | 10/11 | €370,178 | €370,178 | = | 0.0% |
| Capital | 10 | €370,178 | €370,178 | = | 0.0% |
| Issued capital | 100 | €370,178 | €370,178 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€319,228 | -€326,076 | -€6,848 | -2.1% |
| Amounts payable | 17/49 | €167,359 | €159,359 | -€8,000 | -4.8% |
| Amounts payable within one year | 42/48 | €27,359 | €29,359 | +€2,000 | +7.3% |
| Trade debts | 44 | €2,788 | €2,788 | = | 0.0% |
| Suppliers | 440/4 | €2,788 | €2,788 | = | 0.0% |
| Other amounts payable | 47/48 | €24,571 | €26,571 | +€2,000 | +8.1% |
| Accrued charges and deferred income | 492/3 | €140,000 | €130,000 | -€10,000 | -7.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €384 | €760 | +€376 | +97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,935 | €15,935 | = | 0.0% |
| Gross operating margin | 9900 | €9,616 | €9,240 | -€376 | -3.9% |
| Operating profit (loss) | 9901 | -€6,319 | -€6,695 | -€376 | -6.0% |
| Financial charges | 65/66B | €154 | €153 | -€1 | -0.6% |
| Recurring financial charges | 65 | €154 | €153 | -€1 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,473 | -€6,848 | -€375 | -5.8% |
| Profit (loss) for the period | 9904 | -€6,473 | -€6,848 | -€375 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,473 | -€6,848 | -€375 | -5.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.