CPV CONSULT: 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.
CPV CONSULT
Largest movements
- Deferred charges and accrued income +€469
up €469 (+70.7%), from €664 to €1,133
- Receivables within one year +€262
up €262 (+57.3%), from €457 to €719
of which Trade receivables: +€516
- Tangible fixed assets -€237
down €237 (-65.8%), from €360 to €123
of which Furniture and vehicles: -€142
- Cash -€184
down €184 (-2.0%), from €9,315 to €9,132
mainly Net result for the year (-€2,339) and Deferred charges and accrued income (-€469)
- Trade debts +€208
up €208 (+59.2%), from €352 to €560
- Profit (loss) carried forward +€161
up €161 (+1.6%), from -€10,137 to -€9,977
- Turnover +€890
up €890 (+12.1%), from €7,359 to €8,249
- Purchases and services +€813
up €813 (+9.3%), from €8,754 to €9,568
- Other operating charges -€256
down €256 (-31.4%), from €816 to €559
- Depreciation -€244
down €244 (-50.7%), from €480 to €237
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 | €10,796 | €11,107 | +€311 | +2.9% |
| Fixed assets | 21/28 | €360 | €123 | -€237 | -65.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €360 | €123 | -€237 | -65.8% |
| Plant, machinery and equipment | 23 | €95 | - | -€95 | |
| Furniture and vehicles | 24 | €265 | €123 | -€142 | -53.5% |
| Current assets | 29/58 | €10,436 | €10,984 | +€548 | +5.2% |
| Amounts receivable within one year | 40/41 | €457 | €719 | +€262 | +57.3% |
| Trade receivables | 40 | - | €516 | +€516 | |
| Other amounts receivable | 41 | €457 | €204 | -€253 | -55.4% |
| Cash at bank and in hand | 54/58 | €9,315 | €9,132 | -€184 | -2.0% |
| Deferred charges and accrued income | 490/1 | €664 | €1,133 | +€469 | +70.7% |
| Total equity and liabilities | 10/49 | €10,796 | €11,107 | +€311 | +2.9% |
| Equity | 10/15 | €10,268 | €10,428 | +€161 | +1.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,137 | -€9,977 | +€161 | +1.6% |
| Amounts payable | 17/49 | €528 | €679 | +€150 | +28.5% |
| Amounts payable within one year | 42/48 | €450 | €601 | +€150 | +33.4% |
| Trade debts | 44 | €352 | €560 | +€208 | +59.2% |
| Suppliers | 440/4 | €352 | €560 | +€208 | +59.2% |
| Other amounts payable | 47/48 | €98 | €41 | -€58 | -58.8% |
| Accrued charges and deferred income | 492/3 | €78 | €78 | = | 0.0% |
| Turnover | 70 | €7,359 | €8,249 | +€890 | +12.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,754 | €9,568 | +€813 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480 | €237 | -€244 | -50.7% |
| Other operating charges | 640/8 | €816 | €559 | -€256 | -31.4% |
| Non-recurring operating charges | 66A | - | €165 | +€165 | |
| Gross operating margin | 9900 | -€1,395 | -€1,319 | +€76 | +5.4% |
| Operating profit (loss) | 9901 | -€2,690 | -€2,280 | +€411 | +15.3% |
| Financial income | 75/76B | €6 | €12 | +€7 | +112% |
| Recurring financial income | 75 | €6 | €12 | +€7 | +112% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,752 | -€2,339 | +€412 | +15.0% |
| Income taxes | 67/77 | €52 | - | -€52 | |
| Profit (loss) for the period | 9904 | -€2,804 | -€2,339 | +€465 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,804 | -€2,339 | +€465 | +16.6% |
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 22 October 2026 via checked.be.