CVB EAT: 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 EAT
Largest movements
- Financial fixed assets +€200,000
up €200,000 (+584%), from €34,240 to €234,240
- Cash +€62,126
up €62,126 (+35.1%), from €177,123 to €239,249
mainly Net result for the year (+€259,246) and Other debts (+€62,956)
- Intangible fixed assets -€61,056
no longer reported in 2025 (was €61,056)
- Tangible fixed assets +€57,563
up €57,563 (+66.8%), from €86,164 to €143,727
of which Plant, machinery and equipment: +€39,051
- Receivables within one year -€49,600
down €49,600 (-12.1%), from €410,006 to €360,406
of which Other amounts receivable: -€131,840
- Profit (loss) carried forward +€159,246
up €159,246 (+110%), from €144,620 to €303,866
- Reserves +€100,000
up €100,000 (+41.3%), from €241,860 to €341,860
- Other debts +€62,956
up €62,956 (+72.4%), from €86,907 to €149,863
- Tax, wage and social debts -€50,358
down €50,358 (-23.0%), from €219,327 to €168,968
of which Remuneration and social security: -€54,525
- Trade debts -€41,069
no longer reported in 2025 (was €41,069)
- Gross operating margin +€92,027
up €92,027 (+11.0%), from €833,509 to €925,537
- Depreciation -€11,142
down €11,142 (-34.9%), from €31,890 to €20,748
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 | €802,416 | €1,025,191 | +€222,775 | +27.8% |
| Fixed assets | 21/28 | €181,460 | €377,967 | +€196,507 | +108% |
| Intangible fixed assets | 21 | €61,056 | - | -€61,056 | |
| Tangible fixed assets | 22/27 | €86,164 | €143,727 | +€57,563 | +66.8% |
| Plant, machinery and equipment | 23 | €85,117 | €124,168 | +€39,051 | +45.9% |
| Leasing and similar rights | 25 | €1,047 | €19,559 | +€18,512 | +1,768% |
| Financial fixed assets | 28 | €34,240 | €234,240 | +€200,000 | +584% |
| Current assets | 29/58 | €620,955 | €647,224 | +€26,269 | +4.2% |
| Stocks and contracts in progress | 3 | €24,825 | €37,863 | +€13,038 | +52.5% |
| Stocks | 30/36 | €24,825 | €37,863 | +€13,038 | +52.5% |
| Amounts receivable within one year | 40/41 | €410,006 | €360,406 | -€49,600 | -12.1% |
| Trade receivables | 40 | €7,340 | €89,580 | +€82,240 | +1,120% |
| Other amounts receivable | 41 | €402,666 | €270,826 | -€131,840 | -32.7% |
| Cash at bank and in hand | 54/58 | €177,123 | €239,249 | +€62,126 | +35.1% |
| Deferred charges and accrued income | 490/1 | €9,002 | €9,706 | +€705 | +7.8% |
| Total equity and liabilities | 10/49 | €802,416 | €1,025,191 | +€222,775 | +27.8% |
| Equity | 10/15 | €392,980 | €652,226 | +€259,246 | +66.0% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €241,860 | €341,860 | +€100,000 | +41.3% |
| Distributable reserves | 133 | €241,860 | €341,860 | +€100,000 | +41.3% |
| Profit (loss) carried forward | 14 | €144,620 | €303,866 | +€159,246 | +110% |
| Provisions and deferred taxes | 16 | €45,050 | €45,050 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €45,050 | €45,050 | = | 0.0% |
| Major repairs and maintenance | 162 | €45,050 | €45,050 | = | 0.0% |
| Amounts payable | 17/49 | €364,386 | €327,915 | -€36,471 | -10.0% |
| Amounts payable within one year | 42/48 | €347,302 | €318,831 | -€28,471 | -8.2% |
| Trade debts | 44 | €41,069 | - | -€41,069 | |
| Suppliers | 440/4 | €41,069 | - | -€41,069 | |
| Taxes, remuneration and social security | 45 | €219,327 | €168,968 | -€50,358 | -23.0% |
| Taxes | 450/3 | €141,562 | €145,728 | +€4,166 | +2.9% |
| Remuneration and social security | 454/9 | €77,765 | €23,240 | -€54,525 | -70.1% |
| Other amounts payable | 47/48 | €86,907 | €149,863 | +€62,956 | +72.4% |
| Accrued charges and deferred income | 492/3 | €17,083 | €9,083 | -€8,000 | -46.8% |
| Remuneration, social security and pensions | 62 | €538,811 | €538,981 | +€170 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,890 | €20,748 | -€11,142 | -34.9% |
| Other operating charges | 640/8 | €1,445 | €6,096 | +€4,651 | +322% |
| Gross operating margin | 9900 | €833,509 | €925,537 | +€92,027 | +11.0% |
| Operating profit (loss) | 9901 | €261,363 | €359,712 | +€98,349 | +37.6% |
| Financial income | 75/76B | €92 | €1,289 | +€1,196 | +1,295% |
| Recurring financial income | 75 | €92 | €1,289 | +€1,196 | +1,295% |
| Financial charges | 65/66B | €24,327 | €23,767 | -€560 | -2.3% |
| Recurring financial charges | 65 | €24,327 | €23,767 | -€560 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €237,128 | €337,234 | +€100,105 | +42.2% |
| Income taxes | 67/77 | €82,041 | €77,987 | -€4,053 | -4.9% |
| Profit (loss) for the period | 9904 | €155,088 | €259,246 | +€104,159 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €155,088 | €259,246 | +€104,159 | +67.2% |
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 29 October 2026 via checked.be.