CKV CONSEILS: 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.
CKV CONSEILS
Largest movements
- Receivables after one year -€200,000
no longer reported in 2024 (was €200,000)
- Receivables within one year -€175,021
down €175,021 (-39.7%), from €441,341 to €266,320
- Profit (loss) carried forward -€204,757
new in 2024: -€204,757
- Debts after one year -€172,937
no longer reported in 2024 (was €172,937)
- Financial income -€26,013
no longer reported in 2024 (was €26,013)
- Gross operating margin -€13,779
down €13,779, from €12,505 to -€1,274
- Taxes -€8,737
no longer reported in 2024 (was €8,737)
- Financial charges -€2,359
down €2,359 (-41.6%), from €5,669 to €3,310
- Depreciation -€1,764
no longer reported in 2024 (was €1,764)
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €644,014 | €266,320 | -€377,694 | -58.6% |
| Fixed assets | 21/28 | €2,673 | - | -€2,673 | |
| Tangible fixed assets | 22/27 | €2,673 | - | -€2,673 | |
| Furniture and vehicles | 24 | €2,673 | - | -€2,673 | |
| Current assets | 29/58 | €641,341 | €266,320 | -€375,021 | -58.5% |
| Amounts receivable after more than one year | 29 | €200,000 | - | -€200,000 | |
| Trade receivables | 290 | €200,000 | - | -€200,000 | |
| Amounts receivable within one year | 40/41 | €441,341 | €266,320 | -€175,021 | -39.7% |
| Other amounts receivable | 41 | €441,341 | €266,320 | -€175,021 | -39.7% |
| Total equity and liabilities | 10/49 | €644,014 | €266,320 | -€377,694 | -58.6% |
| Equity | 10/15 | €325,311 | €120,554 | -€204,757 | -62.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €306,711 | €306,711 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,860 | €2,860 | = | 0.0% |
| Distributable reserves | 133 | €303,801 | €303,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€204,757 | -€204,757 | |
| Amounts payable | 17/49 | €318,703 | €145,766 | -€172,937 | -54.3% |
| Amounts payable after more than one year | 17 | €172,937 | - | -€172,937 | |
| Financial debts | 170/4 | €172,937 | - | -€172,937 | |
| Amounts payable within one year | 42/48 | €145,766 | €145,766 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €145,766 | €145,766 | = | 0.0% |
| Taxes | 450/3 | €145,766 | €145,766 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,764 | - | -€1,764 | |
| Other operating charges | 640/8 | €486 | - | -€486 | |
| Non-recurring operating charges | 66A | - | €200,173 | +€200,173 | |
| Gross operating margin | 9900 | €12,505 | -€1,274 | -€13,779 | |
| Operating profit (loss) | 9901 | €10,255 | -€201,447 | -€211,702 | |
| Financial income | 75/76B | €26,013 | - | -€26,013 | |
| Recurring financial income | 75 | €26,013 | - | -€26,013 | |
| Financial charges | 65/66B | €5,669 | €3,310 | -€2,359 | -41.6% |
| Recurring financial charges | 65 | €5,669 | €3,310 | -€2,359 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €30,599 | -€204,757 | -€235,355 | |
| Income taxes | 67/77 | €8,737 | - | -€8,737 | |
| Profit (loss) for the period | 9904 | €21,862 | -€204,757 | -€226,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,862 | -€204,757 | -€226,618 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.