CV CONSULT: 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 CONSULT
Largest movements
- Cash +€41,054
up €41,054 (+16.3%), from €252,073 to €293,127
mainly Net result for the year (+€86,114) and Current portion of long-term debt (+€21,628)
- Receivables within one year +€11,890
up €11,890 (+19.5%), from €61,026 to €72,915
of which Other amounts receivable: +€11,890
- Tangible fixed assets -€8,561
down €8,561 (-2.7%), from €321,842 to €313,281
of which Land and buildings: -€6,076
- Reserves +€85,255
up €85,255 (+20.1%), from €424,166 to €509,421
of which Distributable reserves: +€85,255
- Debts after one year -€24,355
down €24,355 (-18.4%), from €132,203 to €107,848
- Short-term financial debts -€24,000
no longer reported in 2025 (was €24,000)
- Current portion of long-term debt +€21,628
up €21,628 (+92.4%), from €23,394 to €45,022
- Tax, wage and social debts -€14,192
down €14,192 (-47.9%), from €29,639 to €15,447
- Financial charges +€10,907
up €10,907 (+33.3%), from €32,780 to €43,687
- Taxes -€4,172
down €4,172 (-10.5%), from €39,671 to €35,499
- Gross operating margin +€2,876
up €2,876 (+1.7%), from €170,330 to €173,206
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 | €641,788 | €685,970 | +€44,181 | +6.9% |
| Fixed assets | 21/28 | €321,842 | €313,281 | -€8,561 | -2.7% |
| Tangible fixed assets | 22/27 | €321,842 | €313,281 | -€8,561 | -2.7% |
| Land and buildings | 22 | €315,730 | €309,654 | -€6,076 | -1.9% |
| Furniture and vehicles | 24 | €6,111 | €3,627 | -€2,485 | -40.7% |
| Current assets | 29/58 | €319,947 | €372,689 | +€52,742 | +16.5% |
| Amounts receivable within one year | 40/41 | €61,026 | €72,915 | +€11,890 | +19.5% |
| Trade receivables | 40 | €24,200 | €24,200 | = | 0.0% |
| Other amounts receivable | 41 | €36,826 | €48,715 | +€11,890 | +32.3% |
| Cash at bank and in hand | 54/58 | €252,073 | €293,127 | +€41,054 | +16.3% |
| Deferred charges and accrued income | 490/1 | €6,848 | €6,646 | -€202 | -2.9% |
| Total equity and liabilities | 10/49 | €641,788 | €685,970 | +€44,181 | +6.9% |
| Equity | 10/15 | €430,366 | €515,621 | +€85,255 | +19.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €424,166 | €509,421 | +€85,255 | +20.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €422,306 | €507,561 | +€85,255 | +20.2% |
| Amounts payable | 17/49 | €211,422 | €170,349 | -€41,074 | -19.4% |
| Amounts payable after more than one year | 17 | €132,203 | €107,848 | -€24,355 | -18.4% |
| Financial debts | 170/4 | €132,203 | €107,848 | -€24,355 | -18.4% |
| Amounts payable within one year | 42/48 | €79,191 | €62,501 | -€16,690 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €23,394 | €45,022 | +€21,628 | +92.4% |
| Financial debts | 43 | €24,000 | - | -€24,000 | |
| Other loans | 439 | €24,000 | - | -€24,000 | |
| Trade debts | 44 | €2,157 | €1,172 | -€985 | -45.7% |
| Suppliers | 440/4 | €2,157 | €1,172 | -€985 | -45.7% |
| Taxes, remuneration and social security | 45 | €29,639 | €15,447 | -€14,192 | -47.9% |
| Taxes | 450/3 | €29,639 | €15,447 | -€14,192 | -47.9% |
| Other amounts payable | 47/48 | - | €859 | +€859 | |
| Accrued charges and deferred income | 492/3 | €28 | - | -€28 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,457 | €8,561 | +€1,104 | +14.8% |
| Other operating charges | 640/8 | €3,418 | €3,315 | -€103 | -3.0% |
| Gross operating margin | 9900 | €170,330 | €173,206 | +€2,876 | +1.7% |
| Operating profit (loss) | 9901 | €159,455 | €161,330 | +€1,875 | +1.2% |
| Financial income | 75/76B | €5,615 | €3,971 | -€1,644 | -29.3% |
| Recurring financial income | 75 | €5,615 | €3,971 | -€1,644 | -29.3% |
| Financial charges | 65/66B | €32,780 | €43,687 | +€10,907 | +33.3% |
| Recurring financial charges | 65 | €32,780 | €43,687 | +€10,907 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €132,290 | €121,613 | -€10,676 | -8.1% |
| Income taxes | 67/77 | €39,671 | €35,499 | -€4,172 | -10.5% |
| Profit (loss) for the period | 9904 | €92,619 | €86,114 | -€6,505 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,619 | €86,114 | -€6,505 | -7.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.