CVBV: what changed
Two fiscal 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.
CVBV
Largest movements
- Tangible fixed assets -€5,665
down €5,665 (-85.8%), from €6,606 to €941
- Cash -€4,872
down €4,872 (-92.2%), from €5,282 to €411
mainly Net result for the year (-€5,177) and Accrued charges and deferred income (-€4,685)
- Receivables within one year -€2,107
down €2,107 (-90.8%), from €2,321 to €214
of which Other amounts receivable: -€1,929
- Profit (loss) carried forward -€5,177
down €5,177 (-81.1%), from -€6,383 to -€11,560
- Accrued charges and deferred income -€4,685
no longer reported in 2025 (was €4,685)
- Other debts -€2,198
down €2,198 (-18.8%), from €11,673 to €9,475
- Tax, wage and social debts -€623
down €623 (-59.7%), from €1,043 to €420
- Other operating charges +€2,956
up €2,956 (+377.4%), from €783 to €3,740
- Gross operating margin +€2,226
up €2,226 (+75.6%), from -€2,944 to -€718
- Depreciation -€2,059
down €2,059 (-75.6%), from €2,724 to €665
- Financial income -€164
no longer reported in 2025 (was €164)
- Financial charges -€42
down €42 (-43.5%), from €96 to €54
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.
Cash bridge derived
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 | €14,210 | €1,565 | -€12,644 | -89.0% |
| Fixed assets | 21/28 | €6,606 | €941 | -€5,665 | -85.8% |
| Tangible fixed assets | 22/27 | €6,606 | €941 | -€5,665 | -85.8% |
| Furniture and vehicles | 24 | €6,606 | €941 | -€5,665 | -85.8% |
| Current assets | 29/58 | €7,603 | €624 | -€6,979 | -91.8% |
| Amounts receivable within one year | 40/41 | €2,321 | €214 | -€2,107 | -90.8% |
| Trade receivables | 40 | €250 | €72 | -€178 | -71.3% |
| Other amounts receivable | 41 | €2,070 | €142 | -€1,929 | -93.2% |
| Cash at bank and in hand | 54/58 | €5,282 | €411 | -€4,872 | -92.2% |
| Total equity and liabilities | 10/49 | €14,210 | €1,565 | -€12,644 | -89.0% |
| Equity | 10/15 | -€3,191 | -€8,368 | -€5,177 | -162.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,192 | €1,192 | = | 0.0% |
| Distributable reserves | 133 | €1,192 | €1,192 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,383 | -€11,560 | -€5,177 | -81.1% |
| Amounts payable | 17/49 | €17,401 | €9,934 | -€7,467 | -42.9% |
| Amounts payable within one year | 42/48 | €12,716 | €9,934 | -€2,782 | -21.9% |
| Trade debts | 44 | - | €39 | +€39 | |
| Suppliers | 440/4 | - | €39 | +€39 | |
| Taxes, remuneration and social security | 45 | €1,043 | €420 | -€623 | -59.7% |
| Taxes | 450/3 | €1,043 | €420 | -€623 | -59.7% |
| Other amounts payable | 47/48 | €11,673 | €9,475 | -€2,198 | -18.8% |
| Accrued charges and deferred income | 492/3 | €4,685 | - | -€4,685 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,724 | €665 | -€2,059 | -75.6% |
| Other operating charges | 640/8 | €783 | €3,740 | +€2,956 | +377.4% |
| Gross operating margin | 9900 | -€2,944 | -€718 | +€2,226 | +75.6% |
| Operating profit (loss) | 9901 | -€6,452 | -€5,123 | +€1,329 | +20.6% |
| Financial income | 75/76B | €164 | - | -€164 | |
| Recurring financial income | 75 | €164 | - | -€164 | |
| Financial charges | 65/66B | €96 | €54 | -€42 | -43.5% |
| Recurring financial charges | 65 | €96 | €54 | -€42 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,383 | -€5,177 | +€1,206 | +18.9% |
| Profit (loss) for the period | 9904 | -€6,383 | -€5,177 | +€1,206 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,383 | -€5,177 | +€1,206 | +18.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.