CV & C°: 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.
CV & C°
Largest movements
- Receivables within one year +€13,996
up €13,996 (+49.5%), from €28,264 to €42,260
of which Other amounts receivable: +€18,323
- Profit (loss) carried forward +€8,847
up €8,847 (+72.9%), from -€12,141 to -€3,294
- Trade debts +€3,696
up €3,696 (+25.8%), from €14,338 to €18,034
- Tax, wage and social debts +€1,300
up €1,300 (+34.5%), from €3,772 to €5,072
of which Remuneration and social security: +€1,300
- Gross operating margin -€4,015
down €4,015 (-29.1%), from €13,774 to €9,759
- Taxes -€2,472
down €2,472 (-100.0%), from €2,472 to €0
- Financial charges -€625
down €625 (-72.4%), from €863 to €238
- Depreciation -€282
down €282 (-59.1%), from €477 to €195
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,567 | €44,410 | +€13,843 | +45.3% |
| Fixed assets | 21/28 | €246 | €51 | -€195 | -79.3% |
| Tangible fixed assets | 22/27 | €246 | €51 | -€195 | -79.3% |
| Plant, machinery and equipment | 23 | €155 | €51 | -€104 | -67.2% |
| Furniture and vehicles | 24 | €91 | €0 | -€91 | -100.0% |
| Current assets | 29/58 | €30,321 | €44,359 | +€14,038 | +46.3% |
| Amounts receivable within one year | 40/41 | €28,264 | €42,260 | +€13,996 | +49.5% |
| Trade receivables | 40 | €4,795 | €468 | -€4,327 | -90.2% |
| Other amounts receivable | 41 | €23,469 | €41,792 | +€18,323 | +78.1% |
| Cash at bank and in hand | 54/58 | €1,228 | €1,414 | +€187 | +15.2% |
| Deferred charges and accrued income | 490/1 | €829 | €684 | -€145 | -17.5% |
| Total equity and liabilities | 10/49 | €30,567 | €44,410 | +€13,843 | +45.3% |
| Equity | 10/15 | €6,459 | €15,306 | +€8,847 | +137.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,141 | -€3,294 | +€8,847 | +72.9% |
| Amounts payable | 17/49 | €24,108 | €29,104 | +€4,996 | +20.7% |
| Amounts payable after more than one year | 17 | €4,682 | €4,682 | = | 0.0% |
| Financial debts | 170/4 | €4,682 | €4,682 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,426 | €24,422 | +€4,996 | +25.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €14,338 | €18,034 | +€3,696 | +25.8% |
| Suppliers | 440/4 | €14,338 | €18,034 | +€3,696 | +25.8% |
| Taxes, remuneration and social security | 45 | €3,772 | €5,072 | +€1,300 | +34.5% |
| Taxes | 450/3 | €2,472 | €2,472 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,300 | €2,600 | +€1,300 | +100.0% |
| Other amounts payable | 47/48 | €1,316 | €1,316 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €477 | €195 | -€282 | -59.1% |
| Other operating charges | 640/8 | €603 | €478 | -€125 | -20.7% |
| Gross operating margin | 9900 | €13,774 | €9,759 | -€4,015 | -29.1% |
| Operating profit (loss) | 9901 | €12,693 | €9,085 | -€3,608 | -28.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €863 | €238 | -€625 | -72.4% |
| Recurring financial charges | 65 | €863 | €238 | -€625 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €11,830 | €8,847 | -€2,983 | -25.2% |
| Income taxes | 67/77 | €2,472 | €0 | -€2,472 | -100.0% |
| Profit (loss) for the period | 9904 | €9,358 | €8,847 | -€511 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,358 | €8,847 | -€511 | -5.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.