CV Consultancy: 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 Consultancy
Largest movements
- Receivables within one year +€40,696
up €40,696 (+88.7%), from €45,897 to €86,593
of which Other amounts receivable: +€32,515
- Financial fixed assets +€14,943
up €14,943 (+9.8%), from €152,777 to €167,719
- Tangible fixed assets -€11,781
down €11,781 (-33.0%), from €35,697 to €23,916
- Reserves +€83,030
up €83,030 (+59.8%), from €138,863 to €221,893
of which Distributable reserves: +€47,245
- Debts after one year -€23,333
down €23,333 (-100%), from €23,333 to €0
- Tax, wage and social debts -€11,774
down €11,774 (-19.0%), from €61,932 to €50,158
- Gross operating margin +€4,148
up €4,148 (+3.4%), from €123,726 to €127,874
- Taxes -€1,777
down €1,777 (-5.7%), from €31,281 to €29,504
- Financial charges -€1,589
down €1,589 (-26.5%), from €6,006 to €4,417
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 | €293,710 | €341,522 | +€47,812 | +16.3% |
| Fixed assets | 21/28 | €188,473 | €191,636 | +€3,162 | +1.7% |
| Tangible fixed assets | 22/27 | €35,697 | €23,916 | -€11,781 | -33.0% |
| Furniture and vehicles | 24 | €35,697 | €23,916 | -€11,781 | -33.0% |
| Financial fixed assets | 28 | €152,777 | €167,719 | +€14,943 | +9.8% |
| Current assets | 29/58 | €105,236 | €149,886 | +€44,650 | +42.4% |
| Amounts receivable within one year | 40/41 | €45,897 | €86,593 | +€40,696 | +88.7% |
| Trade receivables | 40 | €45,885 | €54,065 | +€8,180 | +17.8% |
| Other amounts receivable | 41 | €13 | €32,528 | +€32,515 | +258,057% |
| Current investments | 50/53 | €57,000 | €57,901 | +€901 | +1.6% |
| Cash at bank and in hand | 54/58 | €1,908 | €4,615 | +€2,707 | +142% |
| Deferred charges and accrued income | 490/1 | €431 | €777 | +€346 | +80.4% |
| Total equity and liabilities | 10/49 | €293,710 | €341,522 | +€47,812 | +16.3% |
| Equity | 10/15 | €140,863 | €223,893 | +€83,030 | +58.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €138,863 | €221,893 | +€83,030 | +59.8% |
| Tax-exempt reserves | 132 | €35,785 | €71,570 | +€35,785 | +100% |
| Distributable reserves | 133 | €103,078 | €150,323 | +€47,245 | +45.8% |
| Amounts payable | 17/49 | €152,847 | €117,629 | -€35,218 | -23.0% |
| Amounts payable after more than one year | 17 | €23,333 | €0 | -€23,333 | -100% |
| Financial debts | 170/4 | €23,333 | €0 | -€23,333 | -100% |
| Amounts payable within one year | 42/48 | €129,404 | €117,417 | -€11,986 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €23,333 | €23,333 | +€0 | 0.0% |
| Trade debts | 44 | €141 | €182 | +€41 | +28.7% |
| Suppliers | 440/4 | €141 | €182 | +€41 | +28.7% |
| Taxes, remuneration and social security | 45 | €61,932 | €50,158 | -€11,774 | -19.0% |
| Taxes | 450/3 | €61,932 | €50,158 | -€11,774 | -19.0% |
| Other amounts payable | 47/48 | €43,997 | €43,744 | -€253 | -0.6% |
| Accrued charges and deferred income | 492/3 | €110 | €211 | +€101 | +92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,781 | €11,781 | +€0 | 0.0% |
| Other operating charges | 640/8 | €652 | €718 | +€66 | +10.1% |
| Gross operating margin | 9900 | €123,726 | €127,874 | +€4,148 | +3.4% |
| Operating profit (loss) | 9901 | €111,293 | €115,376 | +€4,082 | +3.7% |
| Financial income | 75/76B | €449 | €1,576 | +€1,128 | +251% |
| Recurring financial income | 75 | €449 | €1,576 | +€1,128 | +251% |
| Financial charges | 65/66B | €6,006 | €4,417 | -€1,589 | -26.5% |
| Recurring financial charges | 65 | €6,006 | €4,417 | -€1,589 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €105,736 | €112,535 | +€6,799 | +6.4% |
| Income taxes | 67/77 | €31,281 | €29,504 | -€1,777 | -5.7% |
| Profit (loss) for the period | 9904 | €74,454 | €83,030 | +€8,576 | +11.5% |
| Transfer to tax-exempt reserves | 689 | €35,785 | €35,785 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,669 | €47,245 | +€8,576 | +22.2% |
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 21 October 2026 via checked.be.