CVBIOCONSULTING: 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.
CVBIOCONSULTING
Largest movements
- Cash +€188,313
up €188,313 (+157%), from €119,653 to €307,966
mainly Net result for the year (+€259,467) and Receivables within one year (+€187,862)
- Receivables within one year -€187,862
down €187,862 (-81.7%), from €229,954 to €42,092
- Other debts -€81,703
down €81,703 (-26.8%), from €304,426 to €222,723
- Tax, wage and social debts +€78,599
up €78,599 (+232%), from €33,903 to €112,502
of which Taxes: +€74,569
- Gross operating margin -€59,047
down €59,047 (-14.5%), from €407,107 to €348,060
- Taxes -€13,864
down €13,864 (-14.1%), from €98,513 to €84,648
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 | €357,807 | €358,965 | +€1,159 | +0.3% |
| Fixed assets | 21/28 | €3,816 | €3,705 | -€111 | -2.9% |
| Tangible fixed assets | 22/27 | €3,816 | €3,705 | -€111 | -2.9% |
| Furniture and vehicles | 24 | €206 | - | -€206 | |
| Leasing and similar rights | 25 | €495 | - | -€495 | |
| Other tangible fixed assets | 26 | €3,115 | €3,705 | +€590 | +18.9% |
| Current assets | 29/58 | €353,990 | €355,260 | +€1,270 | +0.4% |
| Amounts receivable within one year | 40/41 | €229,954 | €42,092 | -€187,862 | -81.7% |
| Trade receivables | 40 | €229,954 | €42,092 | -€187,862 | -81.7% |
| Cash at bank and in hand | 54/58 | €119,653 | €307,966 | +€188,313 | +157% |
| Deferred charges and accrued income | 490/1 | €4,384 | €5,202 | +€818 | +18.7% |
| Total equity and liabilities | 10/49 | €357,807 | €358,965 | +€1,159 | +0.3% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Amounts payable | 17/49 | €339,257 | €340,415 | +€1,159 | +0.3% |
| Amounts payable within one year | 42/48 | €339,239 | €337,669 | -€1,570 | -0.5% |
| Trade debts | 44 | €910 | €2,444 | +€1,534 | +169% |
| Suppliers | 440/4 | €910 | €2,444 | +€1,534 | +169% |
| Taxes, remuneration and social security | 45 | €33,903 | €112,502 | +€78,599 | +232% |
| Taxes | 450/3 | €33,903 | €108,472 | +€74,569 | +220% |
| Remuneration and social security | 454/9 | - | €4,030 | +€4,030 | |
| Other amounts payable | 47/48 | €304,426 | €222,723 | -€81,703 | -26.8% |
| Accrued charges and deferred income | 492/3 | €17 | €2,746 | +€2,729 | +15,691% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,127 | €1,211 | -€916 | -43.1% |
| Other operating charges | 640/8 | €975 | €1,141 | +€165 | +17.0% |
| Gross operating margin | 9900 | €407,107 | €348,060 | -€59,047 | -14.5% |
| Operating profit (loss) | 9901 | €404,005 | €345,708 | -€58,296 | -14.4% |
| Financial income | 75/76B | €1,130 | €491 | -€639 | -56.6% |
| Recurring financial income | 75 | €1,130 | €491 | -€639 | -56.6% |
| Financial charges | 65/66B | €2,482 | €2,084 | -€398 | -16.0% |
| Recurring financial charges | 65 | €2,482 | €2,084 | -€398 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €402,653 | €344,115 | -€58,537 | -14.5% |
| Income taxes | 67/77 | €98,513 | €84,648 | -€13,864 | -14.1% |
| Profit (loss) for the period | 9904 | €304,140 | €259,467 | -€44,673 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €304,140 | €259,467 | -€44,673 | -14.7% |
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 26 October 2026 via checked.be.