C.V.I.C.: 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.I.C.
Largest movements
- Receivables within one year +€7,272
new in 2025: €7,272
of which Trade receivables: +€6,600
- Cash -€1,866
down €1,866 (-41.7%), from €4,480 to €2,614
mainly Receivables within one year (-€7,272) and Other debts (-€1,000)
- Trade debts +€6,201
up €6,201, from €0 to €6,201
- Other debts -€1,000
down €1,000 (-10.2%), from €9,790 to €8,790
- Profit (loss) carried forward +€673
up €673 (+3.6%), from -€18,764 to -€18,091
- Tax, wage and social debts -€468
down €468 (-100%), from €468 to €0
- Other operating charges -€11,046
down €11,046 (-95.5%), from €11,565 to €520
- Gross operating margin +€6,616
up €6,616, from -€5,326 to €1,289
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 | €4,480 | €9,886 | +€5,406 | +121% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €4,480 | €9,886 | +€5,406 | +121% |
| Amounts receivable within one year | 40/41 | - | €7,272 | +€7,272 | |
| Trade receivables | 40 | - | €6,600 | +€6,600 | |
| Other amounts receivable | 41 | - | €672 | +€672 | |
| Cash at bank and in hand | 54/58 | €4,480 | €2,614 | -€1,866 | -41.7% |
| Total equity and liabilities | 10/49 | €4,480 | €9,886 | +€5,406 | +121% |
| Equity | 10/15 | -€5,778 | -€5,105 | +€673 | +11.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €586 | €586 | = | 0.0% |
| Non-distributable reserves | 130/1 | €586 | €586 | = | 0.0% |
| Reserves not available under the articles | 1311 | €586 | €586 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,764 | -€18,091 | +€673 | +3.6% |
| Amounts payable | 17/49 | €10,258 | €14,991 | +€4,733 | +46.1% |
| Amounts payable within one year | 42/48 | €10,258 | €14,991 | +€4,733 | +46.1% |
| Trade debts | 44 | €0 | €6,201 | +€6,201 | |
| Suppliers | 440/4 | €0 | €6,201 | +€6,201 | |
| Taxes, remuneration and social security | 45 | €468 | €0 | -€468 | -100% |
| Taxes | 450/3 | €468 | €0 | -€468 | -100% |
| Other amounts payable | 47/48 | €9,790 | €8,790 | -€1,000 | -10.2% |
| Other operating charges | 640/8 | €11,565 | €520 | -€11,046 | -95.5% |
| Gross operating margin | 9900 | -€5,326 | €1,289 | +€6,616 | |
| Operating profit (loss) | 9901 | -€16,892 | €769 | +€17,661 | |
| Financial charges | 65/66B | €104 | €97 | -€7 | -6.5% |
| Recurring financial charges | 65 | €104 | €97 | -€7 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,995 | €673 | +€17,668 | |
| Income taxes | 67/77 | €7 | €0 | -€7 | -100% |
| Profit (loss) for the period | 9904 | -€17,002 | €673 | +€17,675 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,002 | €673 | +€17,675 |
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 18 October 2026 via checked.be.