CV Consulting: 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 Consulting
Largest movements
- Cash +€97,554
up €97,554 (+401%), from €24,316 to €121,870
mainly Current investments (+€50,000) and Net result for the year (+€43,221)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets -€15,603
down €15,603 (-37.0%), from €42,163 to €26,560
- Reserves +€43,221
up €43,221 (+48.3%), from €89,412 to €132,633
- Tax, wage and social debts -€14,208
down €14,208 (-43.7%), from €32,513 to €18,305
- Other debts +€2,803
new in 2025: €2,803
- Taxes -€2,395
down €2,395 (-12.8%), from €18,750 to €16,355
- Financial income +€1,581
new in 2025: €1,581
- Gross operating margin +€803
up €803 (+1.1%), from €73,752 to €74,556
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 | €124,359 | €155,176 | +€30,817 | +24.8% |
| Fixed assets | 21/28 | €42,163 | €26,560 | -€15,603 | -37.0% |
| Tangible fixed assets | 22/27 | €42,163 | €26,560 | -€15,603 | -37.0% |
| Furniture and vehicles | 24 | €42,163 | €26,560 | -€15,603 | -37.0% |
| Current assets | 29/58 | €82,197 | €128,616 | +€46,419 | +56.5% |
| Amounts receivable within one year | 40/41 | €6,560 | €5,405 | -€1,155 | -17.6% |
| Trade receivables | 40 | €327 | €5,376 | +€5,049 | +1,544% |
| Other amounts receivable | 41 | €6,233 | €29 | -€6,204 | -99.5% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €24,316 | €121,870 | +€97,554 | +401% |
| Deferred charges and accrued income | 490/1 | €1,320 | €1,341 | +€21 | +1.6% |
| Total equity and liabilities | 10/49 | €124,359 | €155,176 | +€30,817 | +24.8% |
| Equity | 10/15 | €89,532 | €132,753 | +€43,221 | +48.3% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Capital | 10 | €120 | €120 | = | 0.0% |
| Issued capital | 100 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €89,412 | €132,633 | +€43,221 | +48.3% |
| Distributable reserves | 133 | €89,412 | €132,633 | +€43,221 | +48.3% |
| Amounts payable | 17/49 | €34,827 | €22,423 | -€12,404 | -35.6% |
| Amounts payable within one year | 42/48 | €33,827 | €21,423 | -€12,404 | -36.7% |
| Trade debts | 44 | €1,314 | €315 | -€999 | -76.0% |
| Suppliers | 440/4 | €1,314 | €315 | -€999 | -76.0% |
| Taxes, remuneration and social security | 45 | €32,513 | €18,305 | -€14,208 | -43.7% |
| Taxes | 450/3 | €32,513 | €18,305 | -€14,208 | -43.7% |
| Other amounts payable | 47/48 | - | €2,803 | +€2,803 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,603 | €15,603 | = | 0.0% |
| Other operating charges | 640/8 | €1,024 | €868 | -€156 | -15.2% |
| Gross operating margin | 9900 | €73,752 | €74,556 | +€803 | +1.1% |
| Operating profit (loss) | 9901 | €57,126 | €58,085 | +€959 | +1.7% |
| Financial income | 75/76B | - | €1,581 | +€1,581 | |
| Recurring financial income | 75 | - | €1,581 | +€1,581 | |
| Financial charges | 65/66B | €164 | €90 | -€74 | -45.1% |
| Recurring financial charges | 65 | €164 | €90 | -€74 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €56,962 | €59,576 | +€2,614 | +4.6% |
| Income taxes | 67/77 | €18,750 | €16,355 | -€2,395 | -12.8% |
| Profit (loss) for the period | 9904 | €38,212 | €43,221 | +€5,009 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,212 | €43,221 | +€5,009 | +13.1% |
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 22 October 2026 via checked.be.