C.V. CONSULTING: 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.V. CONSULTING
Largest movements
- Cash +€6,779
up €6,779 (+5.9%), from €115,716 to €122,495
mainly Net result for the year (+€5,171) and Provisions (+€5,000)
- Short-term financial debts -€5,387
down €5,387 (-23.3%), from €23,101 to €17,713
- Reserves +€5,296
up €5,296 (+7.0%), from €76,105 to €81,401
of which Distributable reserves: +€5,296
- Provisions +€5,000
up €5,000 (+5.0%), from €100,000 to €105,000
- Turnover +€3,542
up €3,542 (+9.2%), from €38,702 to €42,243
- Financial income -€2,757
down €2,757 (-33.7%), from €8,176 to €5,419
- Gross operating margin +€1,946
up €1,946 (+33.0%), from €5,897 to €7,843
- Purchases and services +€1,596
up €1,596 (+4.9%), from €32,805 to €34,400
- Taxes -€910
down €910 (-36.6%), from €2,489 to €1,579
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 | €362,854 | €368,100 | +€5,246 | +1.4% |
| Fixed assets | 21/28 | €6,100 | €5,890 | -€209 | -3.4% |
| Tangible fixed assets | 22/27 | €6,100 | €5,890 | -€209 | -3.4% |
| Land and buildings | 22 | €5,000 | €5,000 | = | 0.0% |
| Furniture and vehicles | 24 | €1,100 | €890 | -€209 | -19.0% |
| Current assets | 29/58 | €356,754 | €362,210 | +€5,456 | +1.5% |
| Amounts receivable within one year | 40/41 | €3,973 | €2,650 | -€1,323 | -33.3% |
| Trade receivables | 40 | €1,513 | - | -€1,513 | |
| Other amounts receivable | 41 | €2,461 | €2,650 | +€189 | +7.7% |
| Current investments | 50/53 | €237,065 | €237,065 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €115,716 | €122,495 | +€6,779 | +5.9% |
| Total equity and liabilities | 10/49 | €362,854 | €368,100 | +€5,246 | +1.4% |
| Equity | 10/15 | €238,101 | €243,272 | +€5,171 | +2.2% |
| Contributions | 10/11 | €156,700 | €156,700 | = | 0.0% |
| Capital | 10 | €156,700 | €156,700 | = | 0.0% |
| Issued capital | 100 | €156,700 | €156,700 | = | 0.0% |
| Reserves | 13 | €76,105 | €81,401 | +€5,296 | +7.0% |
| Non-distributable reserves | 130/1 | €15,670 | €15,670 | = | 0.0% |
| Legal reserve | 130 | €15,670 | €15,670 | = | 0.0% |
| Distributable reserves | 133 | €60,435 | €65,731 | +€5,296 | +8.8% |
| Profit (loss) carried forward | 14 | €5,296 | €5,171 | -€125 | -2.4% |
| Provisions and deferred taxes | 16 | €100,000 | €105,000 | +€5,000 | +5.0% |
| Provisions for liabilities and charges | 160/5 | €100,000 | €105,000 | +€5,000 | +5.0% |
| Pensions and similar obligations | 160 | €100,000 | €105,000 | +€5,000 | +5.0% |
| Amounts payable | 17/49 | €24,753 | €19,828 | -€4,925 | -19.9% |
| Amounts payable within one year | 42/48 | €23,733 | €19,828 | -€3,905 | -16.5% |
| Financial debts | 43 | €23,101 | €17,713 | -€5,387 | -23.3% |
| Other loans | 439 | €23,101 | €17,713 | -€5,387 | -23.3% |
| Trade debts | 44 | €142 | €375 | +€232 | +164% |
| Suppliers | 440/4 | €142 | €375 | +€232 | +164% |
| Taxes, remuneration and social security | 45 | - | €1,250 | +€1,250 | |
| Taxes | 450/3 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €490 | €490 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,020 | - | -€1,020 | |
| Turnover | 70 | €38,702 | €42,243 | +€3,542 | +9.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,805 | €34,400 | +€1,596 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209 | €209 | = | 0.0% |
| Other operating charges | 640/8 | €5,721 | €5,979 | +€258 | +4.5% |
| Gross operating margin | 9900 | €5,897 | €7,843 | +€1,946 | +33.0% |
| Operating profit (loss) | 9901 | -€34 | €1,655 | +€1,688 | |
| Financial income | 75/76B | €8,176 | €5,419 | -€2,757 | -33.7% |
| Recurring financial income | 75 | €8,176 | €5,419 | -€2,757 | -33.7% |
| Financial charges | 65/66B | €357 | €324 | -€33 | -9.2% |
| Recurring financial charges | 65 | €198 | €197 | -€0 | -0.2% |
| Non-recurring financial charges | 66B | €159 | €127 | -€32 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €7,786 | €6,750 | -€1,036 | -13.3% |
| Income taxes | 67/77 | €2,489 | €1,579 | -€910 | -36.6% |
| Profit (loss) for the period | 9904 | €5,296 | €5,171 | -€125 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,296 | €5,171 | -€125 | -2.4% |
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 20 October 2026 via checked.be.