CVDS Consulting: 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.
CVDS Consulting
Largest movements
- Tangible fixed assets -€7,230
down €7,230 (-17.0%), from €42,443 to €35,214
of which Furniture and vehicles: -€6,776
- Receivables within one year -€4,976
down €4,976 (-25.4%), from €19,563 to €14,588
- Receivables after one year +€2,392
up €2,392 (+19.6%), from €12,182 to €14,574
- Cash -€1,443
down €1,443 (-93.2%), from €1,548 to €105
mainly Contributions, distributions and other (-€15,000) and Debts after one year (-€6,411)
- Debts after one year -€6,411
down €6,411 (-32.9%), from €19,505 to €13,094
- Trade debts -€5,249
down €5,249 (-89.8%), from €5,844 to €596
- Profit (loss) carried forward -€3,261
down €3,261 (-12.5%), from €26,173 to €22,912
- Tax, wage and social debts +€2,727
up €2,727 (+16.2%), from €16,799 to €19,526
- Gross operating margin +€10,015
up €10,015 (+46.5%), from €21,547 to €31,563
- Taxes +€3,106
up €3,106 (+113%), from €2,742 to €5,848
- Other operating charges -€866
down €866 (-69.3%), from €1,250 to €384
- Depreciation +€443
up €443 (+4.1%), from €10,799 to €11,242
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,609 | €65,133 | -€11,476 | -15.0% |
| Fixed assets | 21/28 | €42,443 | €35,214 | -€7,230 | -17.0% |
| Tangible fixed assets | 22/27 | €42,443 | €35,214 | -€7,230 | -17.0% |
| Furniture and vehicles | 24 | €33,970 | €27,194 | -€6,776 | -19.9% |
| Other tangible fixed assets | 26 | €8,474 | €8,020 | -€454 | -5.4% |
| Current assets | 29/58 | €34,166 | €29,919 | -€4,247 | -12.4% |
| Amounts receivable after more than one year | 29 | €12,182 | €14,574 | +€2,392 | +19.6% |
| Other amounts receivable | 291 | €12,182 | €14,574 | +€2,392 | +19.6% |
| Amounts receivable within one year | 40/41 | €19,563 | €14,588 | -€4,976 | -25.4% |
| Trade receivables | 40 | €19,563 | €14,588 | -€4,976 | -25.4% |
| Cash at bank and in hand | 54/58 | €1,548 | €105 | -€1,443 | -93.2% |
| Deferred charges and accrued income | 490/1 | €873 | €653 | -€220 | -25.2% |
| Total equity and liabilities | 10/49 | €76,609 | €65,133 | -€11,476 | -15.0% |
| Equity | 10/15 | €28,173 | €24,912 | -€3,261 | -11.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,173 | €22,912 | -€3,261 | -12.5% |
| Amounts payable | 17/49 | €48,437 | €40,221 | -€8,216 | -17.0% |
| Amounts payable after more than one year | 17 | €19,505 | €13,094 | -€6,411 | -32.9% |
| Financial debts | 170/4 | €19,505 | €13,094 | -€6,411 | -32.9% |
| Amounts payable within one year | 42/48 | €28,782 | €26,533 | -€2,249 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €6,139 | €6,411 | +€272 | +4.4% |
| Trade debts | 44 | €5,844 | €596 | -€5,249 | -89.8% |
| Suppliers | 440/4 | €5,844 | €596 | -€5,249 | -89.8% |
| Taxes, remuneration and social security | 45 | €16,799 | €19,526 | +€2,727 | +16.2% |
| Taxes | 450/3 | €16,799 | €19,526 | +€2,727 | +16.2% |
| Accrued charges and deferred income | 492/3 | €150 | €594 | +€444 | +296% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,799 | €11,242 | +€443 | +4.1% |
| Other operating charges | 640/8 | €1,250 | €384 | -€866 | -69.3% |
| Gross operating margin | 9900 | €21,547 | €31,563 | +€10,015 | +46.5% |
| Operating profit (loss) | 9901 | €9,498 | €19,937 | +€10,439 | +110% |
| Financial income | 75/76B | €392 | €390 | -€2 | -0.5% |
| Recurring financial income | 75 | €392 | €390 | -€2 | -0.5% |
| Financial charges | 65/66B | €2,595 | €2,739 | +€144 | +5.6% |
| Recurring financial charges | 65 | €2,595 | €2,739 | +€144 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €7,295 | €17,588 | +€10,293 | +141% |
| Income taxes | 67/77 | €2,742 | €5,848 | +€3,106 | +113% |
| Profit (loss) for the period | 9904 | €4,553 | €11,739 | +€7,187 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €4,553 | €11,739 | +€7,187 | +158% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.