CVC PLANNING: 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.
CVC PLANNING
Largest movements
- Tangible fixed assets -€7,159
down €7,159 (-42.9%), from €16,668 to €9,510
- Receivables within one year +€6,501
up €6,501 (+43.4%), from €14,993 to €21,494
of which Trade receivables: +€3,822
- Advances received +€7,378
up €7,378 (+91.6%), from €8,055 to €15,433
- Profit (loss) carried forward -€4,582
new in 2025: -€4,582
- Other debts -€1,388
down €1,388 (-80.3%), from €1,729 to €341
- Trade debts -€1,292
down €1,292 (-54.5%), from €2,369 to €1,077
- Gross operating margin -€7,663
down €7,663 (-60.0%), from €12,762 to €5,099
- Depreciation -€806
down €806 (-10.1%), from €7,964 to €7,159
- Taxes -€755
down €755 (-83.0%), from €910 to €155
- Financial income -€248
down €248 (-95.1%), from €261 to €13
- Financial charges -€177
down €177 (-24.2%), from €731 to €554
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 | €79,747 | €79,963 | +€216 | +0.3% |
| Fixed assets | 21/28 | €16,668 | €9,510 | -€7,159 | -42.9% |
| Tangible fixed assets | 22/27 | €16,668 | €9,510 | -€7,159 | -42.9% |
| Plant, machinery and equipment | 23 | €5,620 | €4,043 | -€1,577 | -28.1% |
| Furniture and vehicles | 24 | €5,178 | €2,579 | -€2,599 | -50.2% |
| Other tangible fixed assets | 26 | €5,871 | €2,887 | -€2,983 | -50.8% |
| Current assets | 29/58 | €63,079 | €70,454 | +€7,375 | +11.7% |
| Stocks and contracts in progress | 3 | €3,318 | €3,492 | +€175 | +5.3% |
| Contracts in progress | 37 | €3,318 | €3,492 | +€175 | +5.3% |
| Amounts receivable within one year | 40/41 | €14,993 | €21,494 | +€6,501 | +43.4% |
| Trade receivables | 40 | €7,324 | €11,146 | +€3,822 | +52.2% |
| Other amounts receivable | 41 | €7,669 | €10,348 | +€2,679 | +34.9% |
| Cash at bank and in hand | 54/58 | €44,349 | €44,948 | +€598 | +1.3% |
| Deferred charges and accrued income | 490/1 | €419 | €520 | +€101 | +24.1% |
| Total equity and liabilities | 10/49 | €79,747 | €79,963 | +€216 | +0.3% |
| Equity | 10/15 | €63,541 | €58,958 | -€4,582 | -7.2% |
| Reserves | 13 | €63,541 | €63,541 | = | 0.0% |
| Distributable reserves | 133 | €63,541 | €63,541 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,582 | -€4,582 | |
| Amounts payable | 17/49 | €16,206 | €21,005 | +€4,799 | +29.6% |
| Amounts payable within one year | 42/48 | €15,621 | €20,639 | +€5,018 | +32.1% |
| Financial debts | 43 | €3,008 | €2,985 | -€23 | -0.8% |
| Credit institutions | 430/8 | €3,008 | €2,985 | -€23 | -0.8% |
| Trade debts | 44 | €2,369 | €1,077 | -€1,292 | -54.5% |
| Suppliers | 440/4 | €2,369 | €1,077 | -€1,292 | -54.5% |
| Advances received on contracts in progress | 46 | €8,055 | €15,433 | +€7,378 | +91.6% |
| Taxes, remuneration and social security | 45 | €460 | €803 | +€343 | +74.4% |
| Taxes | 450/3 | €460 | €803 | +€343 | +74.4% |
| Other amounts payable | 47/48 | €1,729 | €341 | -€1,388 | -80.3% |
| Accrued charges and deferred income | 492/3 | €585 | €366 | -€219 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,964 | €7,159 | -€806 | -10.1% |
| Other operating charges | 640/8 | €1,726 | €1,827 | +€101 | +5.9% |
| Gross operating margin | 9900 | €12,762 | €5,099 | -€7,663 | -60.0% |
| Operating profit (loss) | 9901 | €3,072 | -€3,887 | -€6,958 | |
| Financial income | 75/76B | €261 | €13 | -€248 | -95.1% |
| Recurring financial income | 75 | €261 | €13 | -€248 | -95.1% |
| Financial charges | 65/66B | €731 | €554 | -€177 | -24.2% |
| Recurring financial charges | 65 | €731 | €554 | -€177 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €2,602 | -€4,427 | -€7,029 | |
| Income taxes | 67/77 | €910 | €155 | -€755 | -83.0% |
| Profit (loss) for the period | 9904 | €1,692 | -€4,582 | -€6,274 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,692 | -€4,582 | -€6,274 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.