CVH CONSULT: 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.
CVH CONSULT
Largest movements
- Receivables within one year +€11,107
up €11,107 (+59.8%), from €18,579 to €29,685
of which Trade receivables: +€11,056
- Cash -€1,117
down €1,117 (-74.5%), from €1,498 to €382
mainly Receivables within one year (-€11,107) and Other debts (-€1,373)
- Deferred charges and accrued income -€604
down €604 (-75.1%), from €804 to €200
- Trade debts +€9,430
up €9,430 (+513.6%), from €1,836 to €11,267
- Profit (loss) carried forward +€1,969
up €1,969 (+7.8%), from -€25,223 to -€23,254
- Other debts -€1,373
down €1,373 (-55.3%), from €2,483 to €1,109
- Tax, wage and social debts -€640
down €640 (-50.4%), from €1,269 to €629
- Gross operating margin -€3,291
down €3,291 (-48.7%), from €6,753 to €3,462
- Other operating charges -€1,133
no longer reported in 2025 (was €1,133)
- Financial charges -€954
down €954 (-42.0%), from €2,270 to €1,315
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 | €20,886 | €30,272 | +€9,386 | +44.9% |
| Fixed assets | 21/28 | €5 | €5 | = | 0.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €20,881 | €30,267 | +€9,386 | +45.0% |
| Amounts receivable within one year | 40/41 | €18,579 | €29,685 | +€11,107 | +59.8% |
| Trade receivables | 40 | €18,579 | €29,634 | +€11,056 | +59.5% |
| Other amounts receivable | 41 | - | €51 | +€51 | |
| Cash at bank and in hand | 54/58 | €1,498 | €382 | -€1,117 | -74.5% |
| Deferred charges and accrued income | 490/1 | €804 | €200 | -€604 | -75.1% |
| Total equity and liabilities | 10/49 | €20,886 | €30,272 | +€9,386 | +44.9% |
| Equity | 10/15 | -€4,702 | -€2,733 | +€1,969 | +41.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,921 | €1,921 | = | 0.0% |
| Non-distributable reserves | 130/1 | €491 | €491 | = | 0.0% |
| Reserves not available under the articles | 1311 | €491 | €491 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,430 | €1,430 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,223 | -€23,254 | +€1,969 | +7.8% |
| Amounts payable | 17/49 | €25,588 | €33,005 | +€7,417 | +29.0% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,588 | €13,005 | +€7,417 | +132.7% |
| Trade debts | 44 | €1,836 | €11,267 | +€9,430 | +513.6% |
| Suppliers | 440/4 | €1,836 | €11,267 | +€9,430 | +513.6% |
| Taxes, remuneration and social security | 45 | €1,269 | €629 | -€640 | -50.4% |
| Taxes | 450/3 | €1,269 | €629 | -€640 | -50.4% |
| Other amounts payable | 47/48 | €2,483 | €1,109 | -€1,373 | -55.3% |
| Other operating charges | 640/8 | €1,133 | - | -€1,133 | |
| Gross operating margin | 9900 | €6,753 | €3,462 | -€3,291 | -48.7% |
| Operating profit (loss) | 9901 | €5,620 | €3,462 | -€2,158 | -38.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,270 | €1,315 | -€954 | -42.0% |
| Recurring financial charges | 65 | €2,270 | €1,315 | -€954 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €3,351 | €2,146 | -€1,204 | -35.9% |
| Income taxes | 67/77 | €111 | €177 | +€66 | +59.2% |
| Profit (loss) for the period | 9904 | €3,239 | €1,969 | -€1,270 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,239 | €1,969 | -€1,270 | -39.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.