CPV SERVICES: 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.
CPV SERVICES
Largest movements
- Receivables within one year +€35,812
up €35,812 (+109.1%), from €32,826 to €68,638
of which Trade receivables: +€33,507
- Cash -€11,985
down €11,985 (-53.7%), from €22,307 to €10,322
mainly Receivables within one year (-€35,812) and Tax, wage and social debts (-€18,557)
- Tangible fixed assets -€1,489
down €1,489 (-6.2%), from €23,882 to €22,393
- Trade debts +€21,942
up €21,942 (+992.4%), from €2,211 to €24,153
- Tax, wage and social debts -€18,557
down €18,557 (-63.1%), from €29,431 to €10,874
of which Remuneration and social security: -€20,831
- Other debts +€11,839
up €11,839 (+3475.9%), from €341 to €12,180
- Profit (loss) carried forward +€9,023
up €9,023 (+34.0%), from €26,575 to €35,597
- Debts after one year -€2,775
down €2,775 (-16.8%), from €16,549 to €13,774
- Other operating charges -€3,877
down €3,877 (-62.0%), from €6,251 to €2,375
- Financial charges +€3,391
up €3,391 (+101.2%), from €3,352 to €6,743
- Depreciation +€1,105
up €1,105 (+15.8%), from €7,004 to €8,109
- Gross operating margin -€1,045
down €1,045 (-3.2%), from €32,492 to €31,447
- Taxes -€477
down €477 (-8.4%), from €5,675 to €5,198
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 | €79,653 | €101,353 | +€21,700 | +27.2% |
| Fixed assets | 21/28 | €23,882 | €22,393 | -€1,489 | -6.2% |
| Tangible fixed assets | 22/27 | €23,882 | €22,393 | -€1,489 | -6.2% |
| Furniture and vehicles | 24 | €23,882 | €22,393 | -€1,489 | -6.2% |
| Current assets | 29/58 | €55,771 | €78,960 | +€23,189 | +41.6% |
| Amounts receivable within one year | 40/41 | €32,826 | €68,638 | +€35,812 | +109.1% |
| Trade receivables | 40 | €32,826 | €66,333 | +€33,507 | +102.1% |
| Other amounts receivable | 41 | - | €2,305 | +€2,305 | |
| Cash at bank and in hand | 54/58 | €22,307 | €10,322 | -€11,985 | -53.7% |
| Deferred charges and accrued income | 490/1 | €638 | - | -€638 | |
| Total equity and liabilities | 10/49 | €79,653 | €101,353 | +€21,700 | +27.2% |
| Equity | 10/15 | €28,575 | €37,597 | +€9,023 | +31.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,575 | €35,597 | +€9,023 | +34.0% |
| Amounts payable | 17/49 | €51,078 | €63,756 | +€12,678 | +24.8% |
| Amounts payable after more than one year | 17 | €16,549 | €13,774 | -€2,775 | -16.8% |
| Financial debts | 170/4 | €16,549 | €13,774 | -€2,775 | -16.8% |
| Amounts payable within one year | 42/48 | €34,529 | €49,982 | +€15,453 | +44.8% |
| Current portion of amounts payable after more than one year | 42 | €2,546 | €2,775 | +€229 | +9.0% |
| Trade debts | 44 | €2,211 | €24,153 | +€21,942 | +992.4% |
| Suppliers | 440/4 | €2,211 | €24,153 | +€21,942 | +992.4% |
| Taxes, remuneration and social security | 45 | €29,431 | €10,874 | -€18,557 | -63.1% |
| Taxes | 450/3 | €8,600 | €10,874 | +€2,274 | +26.4% |
| Remuneration and social security | 454/9 | €20,831 | - | -€20,831 | |
| Other amounts payable | 47/48 | €341 | €12,180 | +€11,839 | +3475.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,004 | €8,109 | +€1,105 | +15.8% |
| Other operating charges | 640/8 | €6,251 | €2,375 | -€3,877 | -62.0% |
| Gross operating margin | 9900 | €32,492 | €31,447 | -€1,045 | -3.2% |
| Operating profit (loss) | 9901 | €19,236 | €20,964 | +€1,728 | +9.0% |
| Financial charges | 65/66B | €3,352 | €6,743 | +€3,391 | +101.2% |
| Recurring financial charges | 65 | €3,352 | €6,743 | +€3,391 | +101.2% |
| Profit (loss) for the period before taxes | 9903 | €15,884 | €14,221 | -€1,663 | -10.5% |
| Income taxes | 67/77 | €5,675 | €5,198 | -€477 | -8.4% |
| Profit (loss) for the period | 9904 | €10,209 | €9,023 | -€1,187 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,209 | €9,023 | -€1,187 | -11.6% |
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.