CVB 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.
CVB Consulting
Largest movements
- Cash +€44,469
up €44,469 (+63.4%), from €70,169 to €114,639
mainly Other debts (+€113,200) and Net result for the year (+€54,339)
- Tangible fixed assets -€1,475
down €1,475 (-32.3%), from €4,571 to €3,096
- Other debts +€113,200
up €113,200 (+62,913%), from €180 to €113,380
- Profit (loss) carried forward -€58,661
down €58,661 (-99.1%), from €59,200 to €540
- Tax, wage and social debts -€10,855
down €10,855 (-47.3%), from €22,929 to €12,073
of which Taxes: -€12,583
- Gross operating margin +€34,869
up €34,869 (+92.3%), from €37,796 to €72,665
- Taxes +€6,844
up €6,844 (+88.5%), from €7,731 to €14,574
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 | €87,848 | €130,528 | +€42,680 | +48.6% |
| Fixed assets | 21/28 | €4,571 | €3,096 | -€1,475 | -32.3% |
| Tangible fixed assets | 22/27 | €4,571 | €3,096 | -€1,475 | -32.3% |
| Furniture and vehicles | 24 | €4,571 | €3,096 | -€1,475 | -32.3% |
| Current assets | 29/58 | €83,277 | €127,432 | +€44,155 | +53.0% |
| Amounts receivable within one year | 40/41 | €12,475 | €12,297 | -€178 | -1.4% |
| Trade receivables | 40 | €12,475 | €11,871 | -€604 | -4.8% |
| Other amounts receivable | 41 | - | €426 | +€426 | |
| Cash at bank and in hand | 54/58 | €70,169 | €114,639 | +€44,469 | +63.4% |
| Deferred charges and accrued income | 490/1 | €633 | €497 | -€136 | -21.5% |
| Total equity and liabilities | 10/49 | €87,848 | €130,528 | +€42,680 | +48.6% |
| Equity | 10/15 | €62,200 | €3,540 | -€58,661 | -94.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,200 | €540 | -€58,661 | -99.1% |
| Amounts payable | 17/49 | €25,648 | €126,988 | +€101,341 | +395% |
| Amounts payable within one year | 42/48 | €25,600 | €126,688 | +€101,088 | +395% |
| Trade debts | 44 | €2,492 | €1,235 | -€1,257 | -50.4% |
| Suppliers | 440/4 | €2,492 | €1,235 | -€1,257 | -50.4% |
| Taxes, remuneration and social security | 45 | €22,929 | €12,073 | -€10,855 | -47.3% |
| Taxes | 450/3 | €22,353 | €9,769 | -€12,583 | -56.3% |
| Remuneration and social security | 454/9 | €576 | €2,304 | +€1,728 | +300% |
| Other amounts payable | 47/48 | €180 | €113,380 | +€113,200 | +62,913% |
| Accrued charges and deferred income | 492/3 | €47 | €300 | +€253 | +535% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,353 | €1,475 | +€122 | +9.0% |
| Other operating charges | 640/8 | €224 | €864 | +€640 | +286% |
| Gross operating margin | 9900 | €37,796 | €72,665 | +€34,869 | +92.3% |
| Operating profit (loss) | 9901 | €36,219 | €70,326 | +€34,107 | +94.2% |
| Financial income | 75/76B | €0 | €7 | +€7 | +24,600% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +24,600% |
| Financial charges | 65/66B | €1,340 | €1,420 | +€79 | +5.9% |
| Recurring financial charges | 65 | €1,340 | €1,420 | +€79 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €34,878 | €68,914 | +€34,035 | +97.6% |
| Income taxes | 67/77 | €7,731 | €14,574 | +€6,844 | +88.5% |
| Profit (loss) for the period | 9904 | €27,148 | €54,339 | +€27,192 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €27,148 | €54,339 | +€27,192 | +100% |
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.