CV&C: 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.
CV&C
Largest movements
- Cash -€2,686
down €2,686 (-3.5%), from €77,435 to €74,748
mainly Contributions, distributions and other (-€30,000) and Net result for the year (-€7,542)
- Profit (loss) carried forward -€37,542
down €37,542 (-81.1%), from €46,310 to €8,768
- Other debts +€32,810
up €32,810 (+291%), from €11,264 to €44,075
- Accrued charges and deferred income +€1,500
new in 2025: €1,500
- Gross operating margin -€3,009
down €3,009 (-77.5%), from -€3,884 to -€6,893
- Write-downs -€772
no longer reported in 2025 (was €772)
- Other operating charges +€400
new in 2025: €400
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 | €77,980 | €74,748 | -€3,231 | -4.1% |
| Current assets | 29/58 | €77,980 | €74,748 | -€3,231 | -4.1% |
| Amounts receivable within one year | 40/41 | €545 | - | -€545 | |
| Other amounts receivable | 41 | €545 | - | -€545 | |
| Cash at bank and in hand | 54/58 | €77,435 | €74,748 | -€2,686 | -3.5% |
| Total equity and liabilities | 10/49 | €77,980 | €74,748 | -€3,231 | -4.1% |
| Equity | 10/15 | €66,715 | €29,173 | -€37,542 | -56.3% |
| 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 | €46,310 | €8,768 | -€37,542 | -81.1% |
| Amounts payable | 17/49 | €11,264 | €45,575 | +€34,310 | +305% |
| Amounts payable within one year | 42/48 | €11,264 | €44,075 | +€32,810 | +291% |
| Other amounts payable | 47/48 | €11,264 | €44,075 | +€32,810 | +291% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €772 | - | -€772 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€3,884 | -€6,893 | -€3,009 | -77.5% |
| Operating profit (loss) | 9901 | -€4,656 | -€7,293 | -€2,637 | -56.6% |
| Financial charges | 65/66B | €282 | €249 | -€33 | -11.8% |
| Recurring financial charges | 65 | €282 | €249 | -€33 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,938 | -€7,542 | -€2,604 | -52.7% |
| Profit (loss) for the period | 9904 | -€4,938 | -€7,542 | -€2,604 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,938 | -€7,542 | -€2,604 | -52.7% |
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 18 October 2026 via checked.be.