CVA 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.
CVA CONSULTING
Largest movements
- Receivables within one year +€15,633
up €15,633 (+360%), from €4,338 to €19,970
of which Trade receivables: +€13,395
- Other debts +€65,000
new in 2025: €65,000
- Profit (loss) carried forward -€56,426
down €56,426 (-77.1%), from €73,226 to €16,800
- Tax, wage and social debts +€4,052
up €4,052 (+109%), from €3,712 to €7,764
of which Remuneration and social security: +€2,048
- Trade debts +€2,470
up €2,470 (+55.9%), from €4,421 to €6,891
- Gross operating margin +€9,538
up €9,538 (+380%), from €2,510 to €12,048
- Taxes +€1,917
up €1,917 (+280%), from €685 to €2,602
- Financial income +€365
up €365 (+287%), from €127 to €492
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 | €84,859 | €99,955 | +€15,096 | +17.8% |
| Fixed assets | 21/28 | €1,785 | €977 | -€808 | -45.3% |
| Tangible fixed assets | 22/27 | €1,679 | €871 | -€808 | -48.1% |
| Furniture and vehicles | 24 | €1,518 | €850 | -€669 | -44.0% |
| Other tangible fixed assets | 26 | €160 | €21 | -€139 | -86.9% |
| Financial fixed assets | 28 | €106 | €106 | = | 0.0% |
| Current assets | 29/58 | €83,073 | €98,978 | +€15,905 | +19.1% |
| Amounts receivable within one year | 40/41 | €4,338 | €19,970 | +€15,633 | +360% |
| Trade receivables | 40 | €2,289 | €15,684 | +€13,395 | +585% |
| Other amounts receivable | 41 | €2,049 | €4,287 | +€2,238 | +109% |
| Cash at bank and in hand | 54/58 | €78,386 | €78,658 | +€272 | +0.3% |
| Deferred charges and accrued income | 490/1 | €350 | €350 | = | 0.0% |
| Total equity and liabilities | 10/49 | €84,859 | €99,955 | +€15,096 | +17.8% |
| Equity | 10/15 | €76,726 | €20,300 | -€56,426 | -73.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,226 | €16,800 | -€56,426 | -77.1% |
| Amounts payable | 17/49 | €8,133 | €79,655 | +€71,522 | +879% |
| Amounts payable within one year | 42/48 | €8,133 | €79,655 | +€71,522 | +879% |
| Trade debts | 44 | €4,421 | €6,891 | +€2,470 | +55.9% |
| Suppliers | 440/4 | €4,421 | €6,891 | +€2,470 | +55.9% |
| Taxes, remuneration and social security | 45 | €3,712 | €7,764 | +€4,052 | +109% |
| Taxes | 450/3 | €3,712 | €5,716 | +€2,004 | +54.0% |
| Remuneration and social security | 454/9 | - | €2,048 | +€2,048 | |
| Other amounts payable | 47/48 | - | €65,000 | +€65,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €789 | €808 | +€19 | +2.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,510 | €12,048 | +€9,538 | +380% |
| Operating profit (loss) | 9901 | €1,333 | €10,840 | +€9,507 | +713% |
| Financial income | 75/76B | €127 | €492 | +€365 | +287% |
| Recurring financial income | 75 | €127 | €492 | +€365 | +287% |
| Financial charges | 65/66B | €60 | €156 | +€97 | +162% |
| Recurring financial charges | 65 | €60 | €156 | +€97 | +162% |
| Profit (loss) for the period before taxes | 9903 | €1,401 | €11,176 | +€9,775 | +698% |
| Income taxes | 67/77 | €685 | €2,602 | +€1,917 | +280% |
| Profit (loss) for the period | 9904 | €716 | €8,574 | +€7,858 | +1,098% |
| Profit (loss) for the period to be appropriated | 9905 | €716 | €8,574 | +€7,858 | +1,098% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.