C.C.V.A.: 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.C.V.A.
Largest movements
- Current investments +€97,999
up €97,999 (+516%), from €19,000 to €116,999
- Cash -€47,115
down €47,115 (-65.6%), from €71,794 to €24,679
mainly Current investments (-€97,999)
- Receivables within one year -€4,831
down €4,831 (-64.0%), from €7,552 to €2,721
of which Trade receivables: -€5,004
- Profit (loss) carried forward +€42,719
up €42,719 (+56.1%), from €76,122 to €118,842
- Other debts +€1,669
up €1,669 (+132%), from €1,265 to €2,934
- Financial income +€2,011
new in 2025: €2,011
- Gross operating margin +€970
up €970 (+1.9%), from €51,409 to €52,379
- Taxes +€544
up €544 (+5.4%), from €10,167 to €10,711
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 | €100,569 | €146,094 | +€45,525 | +45.3% |
| Fixed assets | 21/28 | €2,223 | €1,694 | -€529 | -23.8% |
| Tangible fixed assets | 22/27 | €2,169 | €1,640 | -€529 | -24.4% |
| Furniture and vehicles | 24 | €2,169 | €1,640 | -€529 | -24.4% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €98,345 | €144,399 | +€46,054 | +46.8% |
| Amounts receivable within one year | 40/41 | €7,552 | €2,721 | -€4,831 | -64.0% |
| Trade receivables | 40 | €7,004 | €2,000 | -€5,004 | -71.4% |
| Other amounts receivable | 41 | €547 | €721 | +€173 | +31.7% |
| Current investments | 50/53 | €19,000 | €116,999 | +€97,999 | +516% |
| Cash at bank and in hand | 54/58 | €71,794 | €24,679 | -€47,115 | -65.6% |
| Total equity and liabilities | 10/49 | €100,569 | €146,094 | +€45,525 | +45.3% |
| Equity | 10/15 | €80,122 | €122,842 | +€42,719 | +53.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,122 | €118,842 | +€42,719 | +56.1% |
| Amounts payable | 17/49 | €20,446 | €23,252 | +€2,806 | +13.7% |
| Amounts payable within one year | 42/48 | €20,446 | €23,252 | +€2,806 | +13.7% |
| Trade debts | 44 | €41 | €43 | +€2 | +4.6% |
| Suppliers | 440/4 | €41 | €43 | +€2 | +4.6% |
| Taxes, remuneration and social security | 45 | €19,140 | €20,275 | +€1,135 | +5.9% |
| Taxes | 450/3 | €19,140 | €20,275 | +€1,135 | +5.9% |
| Other amounts payable | 47/48 | €1,265 | €2,934 | +€1,669 | +132% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €475 | €529 | +€53 | +11.2% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €51,409 | €52,379 | +€970 | +1.9% |
| Operating profit (loss) | 9901 | €50,934 | €51,450 | +€516 | +1.0% |
| Financial income | 75/76B | - | €2,011 | +€2,011 | |
| Recurring financial income | 75 | - | €2,011 | +€2,011 | |
| Financial charges | 65/66B | €90 | €31 | -€59 | -65.4% |
| Recurring financial charges | 65 | €90 | €31 | -€59 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | €50,844 | €53,431 | +€2,586 | +5.1% |
| Income taxes | 67/77 | €10,167 | €10,711 | +€544 | +5.4% |
| Profit (loss) for the period | 9904 | €40,677 | €42,719 | +€2,042 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,677 | €42,719 | +€2,042 | +5.0% |
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 15 October 2026 via checked.be.