COVENT 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.
COVENT CONSULTING
Largest movements
- Tangible fixed assets -€14,228
down €14,228 (-11.3%), from €126,310 to €112,082
- Cash -€10,791
down €10,791 (-69.9%), from €15,439 to €4,647
mainly Other debts (-€20,400) and Investment in fixed assets (net) (-€8,737)
- Receivables within one year +€2,845
up €2,845 (+46.2%), from €6,154 to €8,999
of which Trade receivables: +€2,845
- Other debts -€20,400
down €20,400 (-31.1%), from €65,661 to €45,261
- Profit (loss) carried forward -€3,475
down €3,475 (-4.7%), from €73,532 to €70,057
- Tax, wage and social debts +€1,654
up €1,654 (+39.8%), from €4,160 to €5,815
- Other operating charges +€8,575
up €8,575 (+2,544%), from €337 to €8,912
- Depreciation +€4,991
up €4,991 (+27.8%), from €17,973 to €22,965
- Taxes -€2,847
down €2,847 (-95.6%), from €2,979 to €132
- Financial charges +€1,128
up €1,128 (+1,679%), from €67 to €1,195
- Gross operating margin +€790
up €790 (+2.7%), from €28,934 to €29,724
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 | €148,921 | €127,280 | -€21,641 | -14.5% |
| Fixed assets | 21/28 | €126,310 | €112,082 | -€14,228 | -11.3% |
| Tangible fixed assets | 22/27 | €126,310 | €112,082 | -€14,228 | -11.3% |
| Furniture and vehicles | 24 | €126,310 | €112,082 | -€14,228 | -11.3% |
| Current assets | 29/58 | €22,611 | €15,199 | -€7,413 | -32.8% |
| Amounts receivable within one year | 40/41 | €6,154 | €8,999 | +€2,845 | +46.2% |
| Trade receivables | 40 | €6,154 | €8,999 | +€2,845 | +46.2% |
| Other amounts receivable | 41 | €0 | €0 | -€0 | -100% |
| Cash at bank and in hand | 54/58 | €15,439 | €4,647 | -€10,791 | -69.9% |
| Deferred charges and accrued income | 490/1 | €1,019 | €1,552 | +€533 | +52.3% |
| Total equity and liabilities | 10/49 | €148,921 | €127,280 | -€21,641 | -14.5% |
| Equity | 10/15 | €78,532 | €75,057 | -€3,475 | -4.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,532 | €70,057 | -€3,475 | -4.7% |
| Amounts payable | 17/49 | €70,389 | €52,223 | -€18,165 | -25.8% |
| Amounts payable within one year | 42/48 | €70,389 | €51,675 | -€18,714 | -26.6% |
| Trade debts | 44 | €568 | €600 | +€32 | +5.6% |
| Suppliers | 440/4 | €568 | €600 | +€32 | +5.6% |
| Taxes, remuneration and social security | 45 | €4,160 | €5,815 | +€1,654 | +39.8% |
| Taxes | 450/3 | €4,160 | €5,815 | +€1,654 | +39.8% |
| Other amounts payable | 47/48 | €65,661 | €45,261 | -€20,400 | -31.1% |
| Accrued charges and deferred income | 492/3 | €0 | €548 | +€548 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,973 | €22,965 | +€4,991 | +27.8% |
| Other operating charges | 640/8 | €337 | €8,912 | +€8,575 | +2,544% |
| Gross operating margin | 9900 | €28,934 | €29,724 | +€790 | +2.7% |
| Operating profit (loss) | 9901 | €10,623 | -€2,153 | -€12,777 | |
| Financial income | 75/76B | €0 | €5 | +€5 | |
| Recurring financial income | 75 | €0 | €5 | +€5 | |
| Financial charges | 65/66B | €67 | €1,195 | +€1,128 | +1,679% |
| Recurring financial charges | 65 | €67 | €1,195 | +€1,128 | +1,679% |
| Profit (loss) for the period before taxes | 9903 | €10,556 | -€3,343 | -€13,900 | |
| Income taxes | 67/77 | €2,979 | €132 | -€2,847 | -95.6% |
| Profit (loss) for the period | 9904 | €7,577 | -€3,475 | -€11,053 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,577 | -€3,475 | -€11,053 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.