CAVA - CONSULT: 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.
CAVA - CONSULT
Largest movements
- Cash +€122,798
up €122,798 (+160%), from €76,911 to €199,709
mainly Current investments (+€108,224) and Accrued charges and deferred income (+€101,058)
- Current investments -€108,224
down €108,224 (-3.7%), from €2.9m to €2.8m
- Tangible fixed assets -€44,962
down €44,962 (-7.4%), from €608,679 to €563,717
of which Land and buildings: -€44,064
- Accrued charges and deferred income +€101,058
up €101,058 (+26.3%), from €384,164 to €485,222
- Reserves -€41,189
down €41,189 (-1.5%), from €2.7m to €2.7m
of which Distributable reserves: -€41,189
- Debts after one year -€38,161
down €38,161 (-9.8%), from €390,848 to €352,688
of which Financial debts: -€37,800
- Tax, wage and social debts -€37,384
down €37,384 (-74.8%), from €49,980 to €12,595
of which Taxes: -€37,384
- Financial charges +€103,556
up €103,556 (+108%), from €96,295 to €199,850
- Financial income -€25,349
down €25,349 (-10.5%), from €241,083 to €215,734
- Taxes -€16,427
down €16,427 (-29.3%), from €56,143 to €39,715
- Gross operating margin -€8,213
down €8,213 (-20.1%), from €40,865 to €32,652
- Depreciation -€1,313
down €1,313 (-2.8%), from €46,276 to €44,962
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 | €3,649,657 | €3,632,261 | -€17,396 | -0.5% |
| Fixed assets | 21/28 | €608,679 | €563,717 | -€44,962 | -7.4% |
| Tangible fixed assets | 22/27 | €608,679 | €563,717 | -€44,962 | -7.4% |
| Land and buildings | 22 | €601,216 | €557,153 | -€44,064 | -7.3% |
| Furniture and vehicles | 24 | €963 | €64 | -€899 | -93.3% |
| Other tangible fixed assets | 26 | €6,500 | €6,500 | = | 0.0% |
| Current assets | 29/58 | €3,040,978 | €3,068,544 | +€27,567 | +0.9% |
| Amounts receivable within one year | 40/41 | €36,515 | €49,508 | +€12,993 | +35.6% |
| Trade receivables | 40 | €36,515 | €48,429 | +€11,914 | +32.6% |
| Other amounts receivable | 41 | - | €1,079 | +€1,079 | |
| Current investments | 50/53 | €2,927,551 | €2,819,327 | -€108,224 | -3.7% |
| Cash at bank and in hand | 54/58 | €76,911 | €199,709 | +€122,798 | +160% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €3,649,657 | €3,632,261 | -€17,396 | -0.5% |
| Equity | 10/15 | €2,772,473 | €2,731,284 | -€41,189 | -1.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €15,912 | €15,912 | = | 0.0% |
| Reserves | 13 | €2,695,061 | €2,653,873 | -€41,189 | -1.5% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €2,688,911 | €2,647,723 | -€41,189 | -1.5% |
| Amounts payable | 17/49 | €877,184 | €900,977 | +€23,793 | +2.7% |
| Amounts payable after more than one year | 17 | €390,848 | €352,688 | -€38,161 | -9.8% |
| Financial debts | 170/4 | €141,700 | €103,900 | -€37,800 | -26.7% |
| Other amounts payable | 178/9 | €249,148 | €248,788 | -€361 | -0.1% |
| Amounts payable within one year | 42/48 | €102,171 | €63,067 | -€39,105 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €34,650 | €34,650 | = | 0.0% |
| Trade debts | 44 | €4,349 | €2,995 | -€1,353 | -31.1% |
| Suppliers | 440/4 | €4,349 | €2,995 | -€1,353 | -31.1% |
| Taxes, remuneration and social security | 45 | €49,980 | €12,595 | -€37,384 | -74.8% |
| Taxes | 450/3 | €48,137 | €10,753 | -€37,384 | -77.7% |
| Remuneration and social security | 454/9 | €1,843 | €1,843 | = | 0.0% |
| Other amounts payable | 47/48 | €13,193 | €12,826 | -€367 | -2.8% |
| Accrued charges and deferred income | 492/3 | €384,164 | €485,222 | +€101,058 | +26.3% |
| Non-recurring operating income | 76A | €4,000 | €0 | -€4,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,276 | €44,962 | -€1,313 | -2.8% |
| Other operating charges | 640/8 | €5,685 | €5,047 | -€638 | -11.2% |
| Gross operating margin | 9900 | €40,865 | €32,652 | -€8,213 | -20.1% |
| Operating profit (loss) | 9901 | -€11,096 | -€17,357 | -€6,262 | -56.4% |
| Financial income | 75/76B | €241,083 | €215,734 | -€25,349 | -10.5% |
| Recurring financial income | 75 | €241,083 | €215,734 | -€25,349 | -10.5% |
| Financial charges | 65/66B | €96,295 | €199,850 | +€103,556 | +108% |
| Recurring financial charges | 65 | €96,295 | €199,850 | +€103,556 | +108% |
| Profit (loss) for the period before taxes | 9903 | €133,693 | -€1,473 | -€135,166 | |
| Income taxes | 67/77 | €56,143 | €39,715 | -€16,427 | -29.3% |
| Profit (loss) for the period | 9904 | €77,550 | -€41,189 | -€118,739 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,550 | -€41,189 | -€118,739 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.