CDVA: what changed
Two fiscal 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.
CDVA
Largest movements
- Financial fixed assets -€3,000
down €3,000 (-46.2%), from €6,500 to €3,500
- Profit (loss) carried forward -€6,304
down €6,304 (-22.6%), from -€27,939 to -€34,243
- Other debts +€3,974
up €3,974 (+13.6%), from €29,256 to €33,230
- Trade debts -€686
down €686 (-25.0%), from €2,742 to €2,055
- Gross operating margin +€3,631
up €3,631 (+56.1%), from -€6,474 to -€2,843
- Financial charges +€2,979
up €2,979 (+3780.8%), from €79 to €3,058
of which Non-recurring financial charges: +€3,000
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.
Cash bridge derived
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 | €7,058 | €4,042 | -€3,016 | -42.7% |
| Fixed assets | 21/28 | €6,500 | €3,500 | -€3,000 | -46.2% |
| Financial fixed assets | 28 | €6,500 | €3,500 | -€3,000 | -46.2% |
| Current assets | 29/58 | €558 | €542 | -€16 | -2.9% |
| Amounts receivable within one year | 40/41 | €540 | €490 | -€50 | -9.3% |
| Other amounts receivable | 41 | €540 | €490 | -€50 | -9.3% |
| Cash at bank and in hand | 54/58 | €18 | €52 | +€34 | +186.7% |
| Total equity and liabilities | 10/49 | €7,058 | €4,042 | -€3,016 | -42.7% |
| Equity | 10/15 | -€24,939 | -€31,243 | -€6,304 | -25.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,939 | -€34,243 | -€6,304 | -22.6% |
| Amounts payable | 17/49 | €31,998 | €35,285 | +€3,288 | +10.3% |
| Amounts payable within one year | 42/48 | €31,998 | €35,285 | +€3,288 | +10.3% |
| Trade debts | 44 | €2,742 | €2,055 | -€686 | -25.0% |
| Suppliers | 440/4 | €2,742 | €2,055 | -€686 | -25.0% |
| Other amounts payable | 47/48 | €29,256 | €33,230 | +€3,974 | +13.6% |
| Other operating charges | 640/8 | €384 | €403 | +€18 | +4.8% |
| Gross operating margin | 9900 | -€6,474 | -€2,843 | +€3,631 | +56.1% |
| Operating profit (loss) | 9901 | -€6,858 | -€3,246 | +€3,612 | +52.7% |
| Financial charges | 65/66B | €79 | €3,058 | +€2,979 | +3780.8% |
| Recurring financial charges | 65 | €79 | €58 | -€21 | -26.8% |
| Non-recurring financial charges | 66B | - | €3,000 | +€3,000 | |
| Profit (loss) for the period before taxes | 9903 | -€6,937 | -€6,304 | +€633 | +9.1% |
| Profit (loss) for the period | 9904 | -€6,937 | -€6,304 | +€633 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,937 | -€6,304 | +€633 | +9.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.