CLV 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.
CLV CONSULTING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€90,000
up €90,000, from €0 to €90,000
- Profit (loss) carried forward -€62,316
down €62,316 (-99.2%), from €62,815 to €499
- Financial income +€9,725
up €9,725 (+25.9%), from €37,512 to €47,237
- Taxes +€3,316
up €3,316 (+47.0%), from €7,054 to €10,370
- Gross operating margin +€1,425
up €1,425 (+53.1%), from -€2,685 to -€1,259
- Financial charges -€493
down €493 (-6.6%), from €7,434 to €6,941
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 | €2,586,432 | €2,617,772 | +€31,339 | +1.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,239,658 | €1,239,658 | = | 0.0% |
| Financial fixed assets | 28 | €1,239,658 | €1,239,658 | = | 0.0% |
| Current assets | 29/58 | €1,346,775 | €1,378,114 | +€31,339 | +2.3% |
| Amounts receivable within one year | 40/41 | €287,500 | €288,119 | +€619 | +0.2% |
| Trade receivables | 40 | - | €619 | +€619 | |
| Other amounts receivable | 41 | €287,500 | €287,500 | = | 0.0% |
| Current investments | 50/53 | €1,030,975 | €1,052,020 | +€21,045 | +2.0% |
| Cash at bank and in hand | 54/58 | €9,029 | €33,492 | +€24,463 | +271% |
| Deferred charges and accrued income | 490/1 | €19,271 | €4,483 | -€14,788 | -76.7% |
| Total equity and liabilities | 10/49 | €2,586,432 | €2,617,772 | +€31,339 | +1.2% |
| Equity | 10/15 | €2,578,611 | €2,516,295 | -€62,316 | -2.4% |
| Contributions | 10/11 | €2,450,000 | €2,450,000 | = | 0.0% |
| Reserves | 13 | €65,796 | €65,796 | = | 0.0% |
| Non-distributable reserves | 130/1 | €65,796 | €65,796 | = | 0.0% |
| Reserves not available under the articles | 1311 | €65,796 | €65,796 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,815 | €499 | -€62,316 | -99.2% |
| Amounts payable | 17/49 | €7,822 | €101,476 | +€93,655 | +1,197% |
| Amounts payable within one year | 42/48 | €7,338 | €100,977 | +€93,639 | +1,276% |
| Trade debts | 44 | €284 | €608 | +€323 | +114% |
| Suppliers | 440/4 | €284 | €608 | +€323 | +114% |
| Taxes, remuneration and social security | 45 | €7,054 | €10,370 | +€3,316 | +47.0% |
| Taxes | 450/3 | €7,054 | €10,370 | +€3,316 | +47.0% |
| Other amounts payable | 47/48 | €0 | €90,000 | +€90,000 | |
| Accrued charges and deferred income | 492/3 | €484 | €499 | +€15 | +3.2% |
| Other operating charges | 640/8 | €964 | €983 | +€19 | +2.0% |
| Gross operating margin | 9900 | -€2,685 | -€1,259 | +€1,425 | +53.1% |
| Operating profit (loss) | 9901 | -€3,649 | -€2,242 | +€1,406 | +38.5% |
| Financial income | 75/76B | €37,512 | €47,237 | +€9,725 | +25.9% |
| Recurring financial income | 75 | €37,512 | €47,237 | +€9,725 | +25.9% |
| Financial charges | 65/66B | €7,434 | €6,941 | -€493 | -6.6% |
| Recurring financial charges | 65 | €7,434 | €6,941 | -€493 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €26,430 | €38,054 | +€11,624 | +44.0% |
| Income taxes | 67/77 | €7,054 | €10,370 | +€3,316 | +47.0% |
| Profit (loss) for the period | 9904 | €19,376 | €27,684 | +€8,308 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,376 | €27,684 | +€8,308 | +42.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.