CAVINA 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.
CAVINA CONSULTING
Largest movements
- Cash -€28,041
down €28,041 (-95.3%), from €29,433 to €1,393
mainly Receivables within one year (-€21,110) and Current investments (-€10,000)
- Receivables within one year +€21,110
up €21,110 (+121%), from €17,387 to €38,497
of which Trade receivables: +€27,926
- Current investments +€10,000
new in 2025: €10,000
- Tangible fixed assets -€9,498
down €9,498 (-30.9%), from €30,745 to €21,247
- Deferred charges and accrued income -€1,916
down €1,916 (-76.1%), from €2,519 to €602
- Debts after one year -€8,747
down €8,747 (-42.5%), from €20,578 to €11,831
- Profit (loss) carried forward +€3,374
up €3,374 (+45.6%), from -€7,408 to -€4,033
- Current portion of long-term debt -€3,018
down €3,018 (-25.7%), from €11,765 to €8,747
- Gross operating margin +€23,407
up €23,407, from -€9,104 to €14,303
- Other operating charges -€591
down €591 (-40.8%), from €1,447 to €856
- Financial income -€411
down €411 (-93.8%), from €438 to €27
- Depreciation -€183
down €183 (-1.9%), from €9,681 to €9,498
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 | €80,084 | €71,739 | -€8,345 | -10.4% |
| Fixed assets | 21/28 | €30,745 | €21,247 | -€9,498 | -30.9% |
| Tangible fixed assets | 22/27 | €30,745 | €21,247 | -€9,498 | -30.9% |
| Furniture and vehicles | 24 | €30,745 | €21,247 | -€9,498 | -30.9% |
| Current assets | 29/58 | €49,339 | €50,492 | +€1,153 | +2.3% |
| Amounts receivable within one year | 40/41 | €17,387 | €38,497 | +€21,110 | +121% |
| Trade receivables | 40 | €10,571 | €38,497 | +€27,926 | +264% |
| Other amounts receivable | 41 | €6,817 | - | -€6,817 | |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €29,433 | €1,393 | -€28,041 | -95.3% |
| Deferred charges and accrued income | 490/1 | €2,519 | €602 | -€1,916 | -76.1% |
| Total equity and liabilities | 10/49 | €80,084 | €71,739 | -€8,345 | -10.4% |
| Equity | 10/15 | €40,114 | €43,488 | +€3,374 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,921 | €28,921 | = | 0.0% |
| Distributable reserves | 133 | €28,921 | €28,921 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,408 | -€4,033 | +€3,374 | +45.6% |
| Amounts payable | 17/49 | €39,970 | €28,251 | -€11,719 | -29.3% |
| Amounts payable after more than one year | 17 | €20,578 | €11,831 | -€8,747 | -42.5% |
| Financial debts | 170/4 | €20,578 | €11,831 | -€8,747 | -42.5% |
| Amounts payable within one year | 42/48 | €19,392 | €16,419 | -€2,973 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €11,765 | €8,747 | -€3,018 | -25.7% |
| Financial debts | 43 | - | €53 | +€53 | |
| Credit institutions | 430/8 | - | €53 | +€53 | |
| Trade debts | 44 | €314 | €26 | -€287 | -91.6% |
| Suppliers | 440/4 | €314 | €26 | -€287 | -91.6% |
| Taxes, remuneration and social security | 45 | €6,190 | €6,247 | +€57 | +0.9% |
| Taxes | 450/3 | €6,190 | €6,247 | +€57 | +0.9% |
| Other amounts payable | 47/48 | €1,124 | €1,346 | +€222 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,681 | €9,498 | -€183 | -1.9% |
| Other operating charges | 640/8 | €1,447 | €856 | -€591 | -40.8% |
| Gross operating margin | 9900 | -€9,104 | €14,303 | +€23,407 | |
| Operating profit (loss) | 9901 | -€20,231 | €3,949 | +€24,180 | |
| Financial income | 75/76B | €438 | €27 | -€411 | -93.8% |
| Recurring financial income | 75 | €438 | €27 | -€411 | -93.8% |
| Financial charges | 65/66B | €565 | €427 | -€138 | -24.4% |
| Recurring financial charges | 65 | €565 | €427 | -€138 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,358 | €3,549 | +€23,907 | |
| Income taxes | 67/77 | €201 | €174 | -€27 | -13.4% |
| Profit (loss) for the period | 9904 | -€20,559 | €3,374 | +€23,934 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,559 | €3,374 | +€23,934 |
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 27 October 2026 via checked.be.