CKVV: 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.
CKVV
Largest movements
- Cash +€5,752
up €5,752 (+56.6%), from €10,156 to €15,908
mainly Net result for the year (+€10,463) and Tax, wage and social debts (+€4,361)
- Deferred charges and accrued income +€3,434
up €3,434 (+7970.5%), from €43 to €3,477
- Receivables within one year +€1,429
up €1,429 (+15.0%), from €9,533 to €10,962
of which Trade receivables: +€1,050
- Reserves +€9,630
up €9,630 (+151.5%), from €6,354 to €15,984
- Tax, wage and social debts +€4,361
up €4,361 (+178.9%), from €2,437 to €6,798
- Other debts -€3,219
down €3,219 (-66.6%), from €4,831 to €1,612
- Gross operating margin +€3,731
up €3,731 (+30.4%), from €12,289 to €16,020
- Taxes +€1,138
up €1,138 (+54.7%), from €2,079 to €3,217
- Financial charges -€369
down €369 (-15.0%), from €2,463 to €2,094
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 | €19,731 | €30,346 | +€10,615 | +53.8% |
| Current assets | 29/58 | €19,731 | €30,346 | +€10,615 | +53.8% |
| Amounts receivable within one year | 40/41 | €9,533 | €10,962 | +€1,429 | +15.0% |
| Trade receivables | 40 | €9,015 | €10,064 | +€1,050 | +11.6% |
| Other amounts receivable | 41 | €518 | €897 | +€379 | +73.2% |
| Cash at bank and in hand | 54/58 | €10,156 | €15,908 | +€5,752 | +56.6% |
| Deferred charges and accrued income | 490/1 | €43 | €3,477 | +€3,434 | +7970.5% |
| Total equity and liabilities | 10/49 | €19,731 | €30,346 | +€10,615 | +53.8% |
| Equity | 10/15 | €8,354 | €17,984 | +€9,630 | +115.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,354 | €15,984 | +€9,630 | +151.5% |
| Distributable reserves | 133 | €6,354 | €15,984 | +€9,630 | +151.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,377 | €12,362 | +€985 | +8.7% |
| Amounts payable within one year | 42/48 | €11,377 | €12,346 | +€969 | +8.5% |
| Trade debts | 44 | €4,108 | €3,935 | -€173 | -4.2% |
| Suppliers | 440/4 | €4,108 | €3,935 | -€173 | -4.2% |
| Taxes, remuneration and social security | 45 | €2,437 | €6,798 | +€4,361 | +178.9% |
| Taxes | 450/3 | €2,437 | €6,798 | +€4,361 | +178.9% |
| Other amounts payable | 47/48 | €4,831 | €1,612 | -€3,219 | -66.6% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Other operating charges | 640/8 | €538 | €400 | -€138 | -25.7% |
| Gross operating margin | 9900 | €12,289 | €16,020 | +€3,731 | +30.4% |
| Operating profit (loss) | 9901 | €11,751 | €15,620 | +€3,869 | +32.9% |
| Financial income | 75/76B | €4 | €154 | +€149 | +3555.5% |
| Recurring financial income | 75 | €4 | €154 | +€149 | +3555.5% |
| Financial charges | 65/66B | €2,463 | €2,094 | -€369 | -15.0% |
| Recurring financial charges | 65 | €2,463 | €2,094 | -€369 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €9,292 | €13,680 | +€4,387 | +47.2% |
| Income taxes | 67/77 | €2,079 | €3,217 | +€1,138 | +54.7% |
| Profit (loss) for the period | 9904 | €7,213 | €10,463 | +€3,249 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,213 | €10,463 | +€3,249 | +45.0% |
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 7 October 2026 via checked.be.