C.V.CONCEPT': 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.
C.V.CONCEPT'
Largest movements
- Receivables within one year +€50,542
up €50,542 (+89.3%), from €56,583 to €107,124
- Cash -€11,140
down €11,140 (-17.6%), from €63,255 to €52,115
- Tax, wage and social debts +€22,237
up €22,237 (+92.3%), from €24,100 to €46,338
of which Remuneration and social security: +€20,992
- Profit (loss) carried forward +€16,004
up €16,004 (+24.5%), from €65,436 to €81,440
- Other debts +€7,806
up €7,806 (+329.7%), from €2,368 to €10,174
- Trade debts -€7,300
down €7,300 (-86.1%), from €8,475 to €1,175
- Depreciation -€12,801
down €12,801 (-98.3%), from €13,016 to €215
- Taxes +€1,484
up €1,484 (+48.2%), from €3,080 to €4,564
- Purchases and services +€1,173
up €1,173 (+2.2%), from €54,122 to €55,295
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,839 | €159,587 | +€38,748 | +32.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €727 | €99 | -€628 | -86.3% |
| Tangible fixed assets | 22/27 | €727 | €99 | -€628 | -86.3% |
| Plant, machinery and equipment | 23 | - | €99 | +€99 | |
| Furniture and vehicles | 24 | €727 | - | -€727 | |
| Current assets | 29/58 | €120,112 | €159,487 | +€39,376 | +32.8% |
| Amounts receivable within one year | 40/41 | €56,583 | €107,124 | +€50,542 | +89.3% |
| Trade receivables | 40 | €56,583 | €107,124 | +€50,542 | +89.3% |
| Cash at bank and in hand | 54/58 | €63,255 | €52,115 | -€11,140 | -17.6% |
| Deferred charges and accrued income | 490/1 | €274 | €248 | -€26 | -9.5% |
| Total equity and liabilities | 10/49 | €120,839 | €159,587 | +€38,748 | +32.1% |
| Equity | 10/15 | €85,896 | €101,900 | +€16,004 | +18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,436 | €81,440 | +€16,004 | +24.5% |
| Amounts payable | 17/49 | €34,943 | €57,686 | +€22,744 | +65.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €34,943 | €57,686 | +€22,744 | +65.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,475 | €1,175 | -€7,300 | -86.1% |
| Suppliers | 440/4 | €8,475 | €1,175 | -€7,300 | -86.1% |
| Taxes, remuneration and social security | 45 | €24,100 | €46,338 | +€22,237 | +92.3% |
| Taxes | 450/3 | €6,149 | €7,395 | +€1,245 | +20.3% |
| Remuneration and social security | 454/9 | €17,951 | €38,943 | +€20,992 | +116.9% |
| Other amounts payable | 47/48 | €2,368 | €10,174 | +€7,806 | +329.7% |
| Turnover | 70 | €75,176 | €75,597 | +€421 | +0.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €54,122 | €55,295 | +€1,173 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,016 | €215 | -€12,801 | -98.3% |
| Other operating charges | 640/8 | €2,341 | €2,311 | -€31 | -1.3% |
| Gross operating margin | 9900 | €21,054 | €20,302 | -€752 | -3.6% |
| Operating profit (loss) | 9901 | €5,697 | €17,777 | +€12,080 | +212.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €96 | €111 | +€16 | +16.2% |
| Recurring financial charges | 65 | €96 | €111 | +€16 | +16.2% |
| Non-recurring financial charges | 66B | €96 | €111 | +€16 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €5,601 | €17,665 | +€12,064 | +215.4% |
| Income taxes | 67/77 | €3,080 | €4,564 | +€1,484 | +48.2% |
| Profit (loss) for the period | 9904 | €2,522 | €13,102 | +€10,580 | +419.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,522 | €13,102 | +€10,580 | +419.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.