C.V.V. Consultance: what changed
C.V.V. Consultance
Largest movements
- Receivables within one year +€13,731
up €13,731 (+16.8%), from €81,765 to €95,497
of which Trade receivables: +€14,811
- Cash +€10,384
up €10,384 (+33.6%), from €30,905 to €41,289
mainly Other debts (+€21,721) and Depreciation (+€18,856)
- Tangible fixed assets +€6,879
up €6,879 (+10.6%), from €65,089 to €71,968
of which Furniture and vehicles: +€13,343
- Deferred charges and accrued income -€3,355
down €3,355 (-25.3%), from €13,235 to €9,881
- Other debts +€21,721
up €21,721 (+989%), from €2,197 to €23,918
- Reserves -€21,200
down €21,200 (-27.4%), from €77,500 to €56,300
- Current portion of long-term debt +€15,295
up €15,295 (+118%), from €12,965 to €28,260
- Tax, wage and social debts +€9,241
up €9,241 (+68.3%), from €13,522 to €22,763
of which Remuneration and social security: +€5,187
- Accrued charges and deferred income +€7,799
up €7,799 (+596%), from €1,309 to €9,108
- Staff costs +€25,347
up €25,347 (+32.2%), from €78,756 to €104,104
- Gross operating margin +€20,318
up €20,318 (+15.5%), from €131,372 to €151,690
- Write-downs +€9,105
up €9,105, from -€7,875 to €1,230
- Taxes -€4,646
down €4,646 (-34.2%), from €13,579 to €8,932
- Depreciation +€2,908
up €2,908 (+18.2%), from €15,948 to €18,856
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,425 | €219,064 | +€27,639 | +14.4% |
| Fixed assets | 21/28 | €65,319 | €72,198 | +€6,879 | +10.5% |
| Tangible fixed assets | 22/27 | €65,089 | €71,968 | +€6,879 | +10.6% |
| Plant, machinery and equipment | 23 | €4,210 | €1,921 | -€2,288 | -54.4% |
| Furniture and vehicles | 24 | €30,912 | €44,255 | +€13,343 | +43.2% |
| Other tangible fixed assets | 26 | €29,968 | €25,791 | -€4,176 | -13.9% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €126,106 | €146,866 | +€20,761 | +16.5% |
| Amounts receivable within one year | 40/41 | €81,765 | €95,497 | +€13,731 | +16.8% |
| Trade receivables | 40 | €79,242 | €94,054 | +€14,811 | +18.7% |
| Other amounts receivable | 41 | €2,523 | €1,443 | -€1,080 | -42.8% |
| Current investments | 50/53 | €200 | €200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,905 | €41,289 | +€10,384 | +33.6% |
| Deferred charges and accrued income | 490/1 | €13,235 | €9,881 | -€3,355 | -25.3% |
| Total equity and liabilities | 10/49 | €191,425 | €219,064 | +€27,639 | +14.4% |
| Equity | 10/15 | €111,723 | €90,554 | -€21,168 | -18.9% |
| Contributions | 10/11 | €58,311 | €58,311 | = | 0.0% |
| Reserves | 13 | €77,500 | €56,300 | -€21,200 | -27.4% |
| Distributable reserves | 133 | €77,500 | €56,300 | -€21,200 | -27.4% |
| Profit (loss) carried forward | 14 | -€24,088 | -€24,057 | +€32 | +0.1% |
| Amounts payable | 17/49 | €79,703 | €128,510 | +€48,808 | +61.2% |
| Amounts payable after more than one year | 17 | €40,374 | €36,839 | -€3,535 | -8.8% |
| Financial debts | 170/4 | €40,374 | €36,839 | -€3,535 | -8.8% |
| Amounts payable within one year | 42/48 | €38,020 | €82,563 | +€44,544 | +117% |
| Current portion of amounts payable after more than one year | 42 | €12,965 | €28,260 | +€15,295 | +118% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €9,336 | €7,343 | -€1,993 | -21.4% |
| Suppliers | 440/4 | €9,336 | €7,343 | -€1,993 | -21.4% |
| Advances received on contracts in progress | 46 | - | €279 | +€279 | |
| Taxes, remuneration and social security | 45 | €13,522 | €22,763 | +€9,241 | +68.3% |
| Taxes | 450/3 | €4,019 | €8,073 | +€4,054 | +101% |
| Remuneration and social security | 454/9 | €9,503 | €14,689 | +€5,187 | +54.6% |
| Other amounts payable | 47/48 | €2,197 | €23,918 | +€21,721 | +989% |
| Accrued charges and deferred income | 492/3 | €1,309 | €9,108 | +€7,799 | +596% |
| Remuneration, social security and pensions | 62 | €78,756 | €104,104 | +€25,347 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,948 | €18,856 | +€2,908 | +18.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,875 | €1,230 | +€9,105 | |
| Other operating charges | 640/8 | €8,242 | €5,940 | -€2,302 | -27.9% |
| Gross operating margin | 9900 | €131,372 | €151,690 | +€20,318 | +15.5% |
| Operating profit (loss) | 9901 | €36,301 | €21,561 | -€14,740 | -40.6% |
| Financial income | 75/76B | €14 | €138 | +€124 | +865% |
| Recurring financial income | 75 | €14 | €138 | +€124 | +865% |
| Financial charges | 65/66B | €6,197 | €7,935 | +€1,738 | +28.0% |
| Recurring financial charges | 65 | €6,197 | €7,935 | +€1,738 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €30,118 | €13,764 | -€16,354 | -54.3% |
| Income taxes | 67/77 | €13,579 | €8,932 | -€4,646 | -34.2% |
| Profit (loss) for the period | 9904 | €16,539 | €4,832 | -€11,708 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,539 | €4,832 | -€11,708 | -70.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.