CSVP Arts & Tech: 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.
CSVP Arts & Tech
Largest movements
- Receivables within one year +€6,423
up €6,423 (+171%), from €3,751 to €10,174
of which Trade receivables: +€3,751
- Tangible fixed assets -€3,725
down €3,725 (-68.0%), from €5,475 to €1,749
- Cash -€758
down €758 (-4.7%), from €16,097 to €15,339
mainly Receivables within one year (-€6,423) and Other debts (-€4,315)
- Deferred charges and accrued income -€379
down €379 (-52.2%), from €726 to €347
- Other debts -€4,315
down €4,315 (-65.5%), from €6,586 to €2,271
- Trade debts +€3,412
up €3,412 (+36.1%), from €9,453 to €12,866
- Tax, wage and social debts +€1,223
up €1,223 (+26.0%), from €4,701 to €5,924
- Profit (loss) carried forward +€1,071
up €1,071 (+9.3%), from -€11,525 to -€10,453
- Gross operating margin +€4,226
up €4,226 (+156%), from €2,717 to €6,943
- Financial charges +€1,067
up €1,067 (+759%), from €141 to €1,208
- Taxes +€398
new in 2025: €398
- Depreciation -€239
down €239 (-6.0%), from €3,964 to €3,725
- Other operating charges +€94
up €94 (+21.1%), from €446 to €540
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 | €26,184 | €27,745 | +€1,561 | +6.0% |
| Fixed assets | 21/28 | €5,611 | €1,885 | -€3,725 | -66.4% |
| Tangible fixed assets | 22/27 | €5,475 | €1,749 | -€3,725 | -68.0% |
| Furniture and vehicles | 24 | €5,475 | €1,749 | -€3,725 | -68.0% |
| Financial fixed assets | 28 | €136 | €136 | = | 0.0% |
| Current assets | 29/58 | €20,574 | €25,860 | +€5,286 | +25.7% |
| Amounts receivable within one year | 40/41 | €3,751 | €10,174 | +€6,423 | +171% |
| Trade receivables | 40 | €3,751 | €7,502 | +€3,751 | +100% |
| Other amounts receivable | 41 | - | €2,672 | +€2,672 | |
| Cash at bank and in hand | 54/58 | €16,097 | €15,339 | -€758 | -4.7% |
| Deferred charges and accrued income | 490/1 | €726 | €347 | -€379 | -52.2% |
| Total equity and liabilities | 10/49 | €26,184 | €27,745 | +€1,561 | +6.0% |
| Equity | 10/15 | €5,350 | €6,422 | +€1,071 | +20.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €12,875 | €12,875 | = | 0.0% |
| Distributable reserves | 133 | €12,875 | €12,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,525 | -€10,453 | +€1,071 | +9.3% |
| Amounts payable | 17/49 | €20,834 | €21,323 | +€489 | +2.3% |
| Amounts payable within one year | 42/48 | €20,741 | €21,061 | +€320 | +1.5% |
| Trade debts | 44 | €9,453 | €12,866 | +€3,412 | +36.1% |
| Suppliers | 440/4 | €9,453 | €12,866 | +€3,412 | +36.1% |
| Taxes, remuneration and social security | 45 | €4,701 | €5,924 | +€1,223 | +26.0% |
| Taxes | 450/3 | €4,701 | €5,924 | +€1,223 | +26.0% |
| Other amounts payable | 47/48 | €6,586 | €2,271 | -€4,315 | -65.5% |
| Accrued charges and deferred income | 492/3 | €93 | €263 | +€170 | +182% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,964 | €3,725 | -€239 | -6.0% |
| Other operating charges | 640/8 | €446 | €540 | +€94 | +21.1% |
| Gross operating margin | 9900 | €2,717 | €6,943 | +€4,226 | +156% |
| Operating profit (loss) | 9901 | -€1,693 | €2,677 | +€4,370 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €141 | €1,208 | +€1,067 | +759% |
| Recurring financial charges | 65 | €141 | €1,208 | +€1,067 | +759% |
| Profit (loss) for the period before taxes | 9903 | -€1,834 | €1,469 | +€3,303 | |
| Income taxes | 67/77 | - | €398 | +€398 | |
| Profit (loss) for the period | 9904 | -€1,834 | €1,071 | +€2,905 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,834 | €1,071 | +€2,905 |
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 16 October 2026 via checked.be.