CV-CONCEPT: 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-CONCEPT
Largest movements
- Receivables within one year -€7,203
down €7,203 (-30.9%), from €23,335 to €16,132
of which Trade receivables: -€5,373
- Tangible fixed assets -€5,513
down €5,513 (-23.8%), from €23,203 to €17,690
of which Leasing and similar rights: -€4,428
- Cash +€2,334
up €2,334 (+229.8%), from €1,015 to €3,349
mainly Receivables within one year (+€7,203) and Depreciation (+€5,513)
- Trade debts -€9,432
down €9,432 (-41.6%), from €22,647 to €13,216
- Debts after one year -€2,790
down €2,790 (-18.7%), from €14,960 to €12,169
- Profit (loss) carried forward +€1,079
up €1,079, from -€412 to €667
- Purchases and services -€9,706
down €9,706 (-12.9%), from €75,131 to €65,424
- Gross operating margin +€8,132
up €8,132 (+1627.3%), from €500 to €8,632
- Depreciation +€3,321
up €3,321 (+151.5%), from €2,192 to €5,513
- Turnover -€1,574
down €1,574 (-2.1%), from €75,630 to €74,056
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 | €47,896 | €37,530 | -€10,366 | -21.6% |
| Fixed assets | 21/28 | €23,203 | €17,690 | -€5,513 | -23.8% |
| Tangible fixed assets | 22/27 | €23,203 | €17,690 | -€5,513 | -23.8% |
| Furniture and vehicles | 24 | €2,170 | €1,085 | -€1,085 | -50.0% |
| Leasing and similar rights | 25 | €21,033 | €16,605 | -€4,428 | -21.1% |
| Current assets | 29/58 | €24,693 | €19,840 | -€4,853 | -19.7% |
| Amounts receivable within one year | 40/41 | €23,335 | €16,132 | -€7,203 | -30.9% |
| Trade receivables | 40 | €18,240 | €12,866 | -€5,373 | -29.5% |
| Other amounts receivable | 41 | €5,095 | €3,265 | -€1,830 | -35.9% |
| Cash at bank and in hand | 54/58 | €1,015 | €3,349 | +€2,334 | +229.8% |
| Deferred charges and accrued income | 490/1 | €343 | €359 | +€17 | +4.8% |
| Total equity and liabilities | 10/49 | €47,896 | €37,530 | -€10,366 | -21.6% |
| Equity | 10/15 | €7,648 | €8,727 | +€1,079 | +14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€412 | €667 | +€1,079 | |
| Amounts payable | 17/49 | €40,248 | €28,803 | -€11,445 | -28.4% |
| Amounts payable after more than one year | 17 | €14,960 | €12,169 | -€2,790 | -18.7% |
| Financial debts | 170/4 | €14,960 | €12,169 | -€2,790 | -18.7% |
| Amounts payable within one year | 42/48 | €25,288 | €16,633 | -€8,655 | -34.2% |
| Current portion of amounts payable after more than one year | 42 | €2,542 | €3,013 | +€471 | +18.5% |
| Trade debts | 44 | €22,647 | €13,216 | -€9,432 | -41.6% |
| Suppliers | 440/4 | €22,647 | €13,216 | -€9,432 | -41.6% |
| Taxes, remuneration and social security | 45 | €99 | €405 | +€306 | +308.4% |
| Taxes | 450/3 | €99 | €405 | +€306 | +308.4% |
| Turnover | 70 | €75,630 | €74,056 | -€1,574 | -2.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,131 | €65,424 | -€9,706 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,192 | €5,513 | +€3,321 | +151.5% |
| Other operating charges | 640/8 | €146 | €73 | -€73 | -49.8% |
| Gross operating margin | 9900 | €500 | €8,632 | +€8,132 | +1627.3% |
| Operating profit (loss) | 9901 | -€1,838 | €3,046 | +€4,884 | |
| Financial income | 75/76B | €638 | €1 | -€637 | -99.8% |
| Recurring financial income | 75 | €638 | €1 | -€637 | -99.8% |
| Financial charges | 65/66B | €824 | €1,563 | +€738 | +89.6% |
| Recurring financial charges | 65 | €824 | €1,563 | +€738 | +89.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,024 | €1,484 | +€3,508 | |
| Income taxes | 67/77 | €126 | €405 | +€279 | +221.9% |
| Profit (loss) for the period | 9904 | -€2,150 | €1,079 | +€3,229 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,150 | €1,079 | +€3,229 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.