CFAV CONSEIL: 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.
CFAV CONSEIL
Largest movements
- Receivables after one year -€74,493
no longer reported in 2025 (was €74,493)
- Cash +€13,528
up €13,528 (+76.8%), from €17,613 to €31,140
mainly Receivables after one year (+€74,493) and Net result for the year (+€22,013)
- Receivables within one year -€4,015
down €4,015 (-15.2%), from €26,466 to €22,452
of which Other amounts receivable: -€4,783
- Other debts -€63,000
down €63,000 (-63.0%), from €100,000 to €37,000
- Tax, wage and social debts -€3,071
down €3,071 (-33.3%), from €9,218 to €6,148
- Gross operating margin -€11,743
down €11,743 (-27.4%), from €42,782 to €31,039
- Taxes -€3,575
down €3,575 (-29.9%), from €11,976 to €8,401
- Financial income -€1,007
down €1,007 (-47.1%), from €2,138 to €1,131
- Other operating charges +€550
new in 2025: €550
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 | €120,353 | €54,308 | -€66,045 | -54.9% |
| Fixed assets | 21/28 | €1,472 | €716 | -€756 | -51.4% |
| Tangible fixed assets | 22/27 | €1,472 | €716 | -€756 | -51.4% |
| Furniture and vehicles | 24 | €1,472 | €716 | -€756 | -51.4% |
| Current assets | 29/58 | €118,881 | €53,592 | -€65,289 | -54.9% |
| Amounts receivable after more than one year | 29 | €74,493 | - | -€74,493 | |
| Other amounts receivable | 291 | €74,493 | - | -€74,493 | |
| Amounts receivable within one year | 40/41 | €26,466 | €22,452 | -€4,015 | -15.2% |
| Trade receivables | 40 | €5,409 | €6,177 | +€768 | +14.2% |
| Other amounts receivable | 41 | €21,057 | €16,275 | -€4,783 | -22.7% |
| Cash at bank and in hand | 54/58 | €17,613 | €31,140 | +€13,528 | +76.8% |
| Deferred charges and accrued income | 490/1 | €309 | - | -€309 | |
| Total equity and liabilities | 10/49 | €120,353 | €54,308 | -€66,045 | -54.9% |
| Equity | 10/15 | €3,296 | €3,309 | +€13 | +0.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Contributions outside capital | 11 | - | €2,000 | +€2,000 | |
| Other | 1109/19 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €1,296 | €1,309 | +€13 | +1.0% |
| Amounts payable | 17/49 | €117,057 | €50,999 | -€66,058 | -56.4% |
| Amounts payable within one year | 42/48 | €114,601 | €48,542 | -€66,058 | -57.6% |
| Current portion of amounts payable after more than one year | 42 | €5,382 | €5,395 | +€13 | +0.2% |
| Taxes, remuneration and social security | 45 | €9,218 | €6,148 | -€3,071 | -33.3% |
| Taxes | 450/3 | €9,218 | €6,148 | -€3,071 | -33.3% |
| Other amounts payable | 47/48 | €100,000 | €37,000 | -€63,000 | -63.0% |
| Accrued charges and deferred income | 492/3 | €2,457 | €2,457 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €756 | €756 | = | 0.0% |
| Other operating charges | 640/8 | - | €550 | +€550 | |
| Gross operating margin | 9900 | €42,782 | €31,039 | -€11,743 | -27.4% |
| Operating profit (loss) | 9901 | €42,026 | €29,733 | -€12,293 | -29.3% |
| Financial income | 75/76B | €2,138 | €1,131 | -€1,007 | -47.1% |
| Recurring financial income | 75 | €2,138 | €1,131 | -€1,007 | -47.1% |
| Financial charges | 65/66B | €428 | €450 | +€22 | +5.2% |
| Recurring financial charges | 65 | €428 | €450 | +€22 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €43,737 | €30,414 | -€13,322 | -30.5% |
| Income taxes | 67/77 | €11,976 | €8,401 | -€3,575 | -29.9% |
| Profit (loss) for the period | 9904 | €31,761 | €22,013 | -€9,747 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,761 | €22,013 | -€9,747 | -30.7% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.