CVconsult: 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.
CVconsult
Largest movements
- Cash -€33,012
down €33,012 (-24.2%), from €136,403 to €103,391
mainly Contributions, distributions and other (-€90,932) and Other debts (-€24,059)
- Receivables within one year -€8,832
down €8,832 (-35.2%), from €25,114 to €16,282
of which Trade receivables: -€15,720
- Other debts -€24,059
down €24,059 (-20.8%), from €115,459 to €91,399
- Tax, wage and social debts -€19,213
down €19,213 (-66.8%), from €28,780 to €9,567
- Financial income -€14,975
no longer reported in 2025 (was €14,975)
- Gross operating margin -€14,208
down €14,208 (-10.6%), from €133,490 to €119,283
- Taxes -€7,510
down €7,510 (-23.1%), from €32,567 to €25,057
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 | €168,725 | €125,228 | -€43,497 | -25.8% |
| Fixed assets | 21/28 | €6,003 | €4,353 | -€1,650 | -27.5% |
| Tangible fixed assets | 22/27 | €6,003 | €4,353 | -€1,650 | -27.5% |
| Land and buildings | 22 | €3,803 | €2,303 | -€1,500 | -39.4% |
| Furniture and vehicles | 24 | €2,200 | €2,050 | -€150 | -6.8% |
| Current assets | 29/58 | €162,722 | €120,875 | -€41,847 | -25.7% |
| Amounts receivable within one year | 40/41 | €25,114 | €16,282 | -€8,832 | -35.2% |
| Trade receivables | 40 | €25,060 | €9,339 | -€15,720 | -62.7% |
| Other amounts receivable | 41 | €55 | €6,943 | +€6,888 | +12592.3% |
| Cash at bank and in hand | 54/58 | €136,403 | €103,391 | -€33,012 | -24.2% |
| Deferred charges and accrued income | 490/1 | €1,204 | €1,202 | -€3 | -0.2% |
| Total equity and liabilities | 10/49 | €168,725 | €125,228 | -€43,497 | -25.8% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €150,125 | €106,628 | -€43,497 | -29.0% |
| Amounts payable within one year | 42/48 | €148,368 | €104,769 | -€43,599 | -29.4% |
| Trade debts | 44 | €4,130 | €3,803 | -€327 | -7.9% |
| Suppliers | 440/4 | €4,130 | €3,803 | -€327 | -7.9% |
| Taxes, remuneration and social security | 45 | €28,780 | €9,567 | -€19,213 | -66.8% |
| Taxes | 450/3 | €28,780 | €9,567 | -€19,213 | -66.8% |
| Other amounts payable | 47/48 | €115,459 | €91,399 | -€24,059 | -20.8% |
| Accrued charges and deferred income | 492/3 | €1,757 | €1,859 | +€102 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,749 | €2,360 | +€611 | +34.9% |
| Other operating charges | 640/8 | €781 | €802 | +€20 | +2.6% |
| Gross operating margin | 9900 | €133,490 | €119,283 | -€14,208 | -10.6% |
| Operating profit (loss) | 9901 | €130,960 | €116,121 | -€14,839 | -11.3% |
| Financial income | 75/76B | €14,975 | - | -€14,975 | |
| Recurring financial income | 75 | €14,975 | - | -€14,975 | |
| Financial charges | 65/66B | €117 | €132 | +€15 | +12.8% |
| Recurring financial charges | 65 | €117 | €132 | +€15 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €145,818 | €115,989 | -€29,829 | -20.5% |
| Income taxes | 67/77 | €32,567 | €25,057 | -€7,510 | -23.1% |
| Profit (loss) for the period | 9904 | €113,251 | €90,932 | -€22,319 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €113,251 | €90,932 | -€22,319 | -19.7% |
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 3 October 2026 via checked.be.