CV COMFORT: 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 COMFORT
Largest movements
- Tangible fixed assets -€33,824
down €33,824 (-30.5%), from €110,794 to €76,971
of which Furniture and vehicles: -€33,270
- Cash +€7,016
up €7,016 (+134%), from €5,220 to €12,236
mainly Depreciation (+€22,687) and Other debts (+€19,180)
- Receivables within one year +€5,149
up €5,149 (+332%), from €1,550 to €6,699
of which Other amounts receivable: +€4,832
- Deferred charges and accrued income -€5,078
down €5,078 (-92.6%), from €5,482 to €404
- Reserves -€48,931
down €48,931 (-81.5%), from €60,064 to €11,132
- Other debts +€19,180
up €19,180 (+326%), from €5,883 to €25,063
- Advances received -€15,000
no longer reported in 2025 (was €15,000)
- Debts after one year +€14,940
up €14,940 (+130%), from €11,497 to €26,436
- Profit (loss) carried forward -€10,898
new in 2025: -€10,898
- Gross operating margin -€55,704
down €55,704, from €52,801 to -€2,903
- Staff costs +€16,541
up €16,541 (+118%), from €14,046 to €30,587
- Taxes -€3,174
down €3,174 (-92.0%), from €3,451 to €277
- Depreciation -€773
down €773 (-3.3%), from €23,460 to €22,687
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 | €125,047 | €98,310 | -€26,737 | -21.4% |
| Fixed assets | 21/28 | €110,794 | €76,971 | -€33,824 | -30.5% |
| Tangible fixed assets | 22/27 | €110,794 | €76,971 | -€33,824 | -30.5% |
| Plant, machinery and equipment | 23 | €1,305 | €751 | -€554 | -42.4% |
| Furniture and vehicles | 24 | €109,490 | €76,220 | -€33,270 | -30.4% |
| Current assets | 29/58 | €14,252 | €21,339 | +€7,087 | +49.7% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,550 | €6,699 | +€5,149 | +332% |
| Trade receivables | 40 | - | €317 | +€317 | |
| Other amounts receivable | 41 | €1,550 | €6,382 | +€4,832 | +312% |
| Cash at bank and in hand | 54/58 | €5,220 | €12,236 | +€7,016 | +134% |
| Deferred charges and accrued income | 490/1 | €5,482 | €404 | -€5,078 | -92.6% |
| Total equity and liabilities | 10/49 | €125,047 | €98,310 | -€26,737 | -21.4% |
| Equity | 10/15 | €61,064 | €1,234 | -€59,829 | -98.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €60,064 | €11,132 | -€48,931 | -81.5% |
| Distributable reserves | 133 | €60,064 | €11,132 | -€48,931 | -81.5% |
| Profit (loss) carried forward | 14 | - | -€10,898 | -€10,898 | |
| Amounts payable | 17/49 | €63,983 | €97,076 | +€33,092 | +51.7% |
| Amounts payable after more than one year | 17 | €11,497 | €26,436 | +€14,940 | +130% |
| Financial debts | 170/4 | €11,497 | €26,436 | +€14,940 | +130% |
| Amounts payable within one year | 42/48 | €52,487 | €70,640 | +€18,153 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €9,699 | €19,544 | +€9,845 | +102% |
| Trade debts | 44 | €19,426 | €24,231 | +€4,804 | +24.7% |
| Suppliers | 440/4 | €19,426 | €24,231 | +€4,804 | +24.7% |
| Advances received on contracts in progress | 46 | €15,000 | - | -€15,000 | |
| Taxes, remuneration and social security | 45 | €2,478 | €1,802 | -€677 | -27.3% |
| Taxes | 450/3 | €1,669 | €1,260 | -€409 | -24.5% |
| Remuneration and social security | 454/9 | €809 | €542 | -€267 | -33.0% |
| Other amounts payable | 47/48 | €5,883 | €25,063 | +€19,180 | +326% |
| Non-recurring operating income | 76A | - | €1,282 | +€1,282 | |
| Remuneration, social security and pensions | 62 | €14,046 | €30,587 | +€16,541 | +118% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,460 | €22,687 | -€773 | -3.3% |
| Other operating charges | 640/8 | €1,824 | €1,421 | -€403 | -22.1% |
| Non-recurring operating charges | 66A | €39 | €1,050 | +€1,011 | +2,612% |
| Gross operating margin | 9900 | €52,801 | -€2,903 | -€55,704 | |
| Operating profit (loss) | 9901 | €13,431 | -€58,649 | -€72,080 | |
| Financial income | 75/76B | €70 | €117 | +€47 | +67.6% |
| Recurring financial income | 75 | €70 | €117 | +€47 | +67.6% |
| Financial charges | 65/66B | €793 | €1,021 | +€227 | +28.7% |
| Recurring financial charges | 65 | €793 | €1,021 | +€227 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €12,708 | -€59,552 | -€72,260 | |
| Income taxes | 67/77 | €3,451 | €277 | -€3,174 | -92.0% |
| Profit (loss) for the period | 9904 | €9,257 | -€59,829 | -€69,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,257 | -€59,829 | -€69,086 |
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 29 October 2026 via checked.be.