CoV CONSULT: 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.
CoV CONSULT
Largest movements
- Cash +€10,308
up €10,308 (+29.6%), from €34,787 to €45,095
mainly Net result for the year (+€25,771) and Depreciation (+€7,809)
- Tangible fixed assets -€4,976
down €4,976 (-14.4%), from €34,595 to €29,618
- Deferred charges and accrued income +€2,172
up €2,172 (+925.0%), from €235 to €2,407
- Profit (loss) carried forward +€25,771
up €25,771 (+3055.5%), from €843 to €26,615
- Other debts -€18,703
down €18,703 (-30.3%), from €61,703 to €43,000
- Trade debts +€855
up €855 (+59.5%), from €1,438 to €2,294
- Turnover +€121,163
new in 2025: €121,163
- Purchases and services +€88,140
new in 2025: €88,140
- Gross operating margin +€37,124
up €37,124 (+1140.7%), from €3,255 to €40,379
- Taxes +€6,367
up €6,367 (+2501.8%), from €255 to €6,622
- Depreciation +€5,745
up €5,745 (+278.3%), from €2,065 to €7,809
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 | €71,362 | €79,647 | +€8,285 | +11.6% |
| Fixed assets | 21/28 | €34,595 | €29,618 | -€4,976 | -14.4% |
| Tangible fixed assets | 22/27 | €34,595 | €29,618 | -€4,976 | -14.4% |
| Furniture and vehicles | 24 | €34,595 | €29,618 | -€4,976 | -14.4% |
| Current assets | 29/58 | €36,768 | €50,029 | +€13,261 | +36.1% |
| Amounts receivable within one year | 40/41 | €1,746 | €2,527 | +€781 | +44.8% |
| Other amounts receivable | 41 | €1,746 | €2,527 | +€781 | +44.8% |
| Cash at bank and in hand | 54/58 | €34,787 | €45,095 | +€10,308 | +29.6% |
| Deferred charges and accrued income | 490/1 | €235 | €2,407 | +€2,172 | +925.0% |
| Total equity and liabilities | 10/49 | €71,362 | €79,647 | +€8,285 | +11.6% |
| Equity | 10/15 | €2,343 | €28,115 | +€25,771 | +1099.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €843 | €26,615 | +€25,771 | +3055.5% |
| Amounts payable | 17/49 | €69,019 | €51,533 | -€17,486 | -25.3% |
| Amounts payable within one year | 42/48 | €69,019 | €51,533 | -€17,486 | -25.3% |
| Trade debts | 44 | €1,438 | €2,294 | +€855 | +59.5% |
| Suppliers | 440/4 | €1,438 | €2,294 | +€855 | +59.5% |
| Taxes, remuneration and social security | 45 | €5,878 | €6,239 | +€361 | +6.1% |
| Taxes | 450/3 | €5,878 | €6,239 | +€361 | +6.1% |
| Other amounts payable | 47/48 | €61,703 | €43,000 | -€18,703 | -30.3% |
| Turnover | 70 | - | €121,163 | +€121,163 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €88,140 | +€88,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,065 | €7,809 | +€5,745 | +278.3% |
| Other operating charges | 640/8 | €92 | €170 | +€78 | +85.1% |
| Gross operating margin | 9900 | €3,255 | €40,379 | +€37,124 | +1140.7% |
| Operating profit (loss) | 9901 | €1,098 | €32,399 | +€31,301 | +2850.9% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | - | €13 | +€13 | |
| Recurring financial charges | 65 | - | €13 | +€13 | |
| Profit (loss) for the period before taxes | 9903 | €1,098 | €32,393 | +€31,295 | +2850.3% |
| Income taxes | 67/77 | €255 | €6,622 | +€6,367 | +2501.8% |
| Profit (loss) for the period | 9904 | €843 | €25,771 | +€24,928 | +2955.5% |
| Profit (loss) for the period to be appropriated | 9905 | €843 | €25,771 | +€24,928 | +2955.5% |
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 2 October 2026 via checked.be.