CVHD 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.
CVHD CONSULTING
Largest movements
- Receivables within one year -€85,012
down €85,012 (-65.9%), from €128,921 to €43,909
of which Trade receivables: -€86,140
- Cash +€1,514
up €1,514 (+25,233%), from €6 to €1,520
mainly Receivables within one year (+€85,012) and Deferred charges and accrued income (+€414)
- Profit (loss) carried forward -€25,607
down €25,607 (-51.0%), from €50,254 to €24,647
- Other debts -€20,927
no longer reported in 2024 (was €20,927)
- Short-term financial debts -€17,076
no longer reported in 2024 (was €17,076)
- Trade debts -€11,486
down €11,486 (-97.3%), from €11,808 to €322
- Tax, wage and social debts -€8,816
no longer reported in 2024 (was €8,816)
- Other operating charges +€12,486
up €12,486 (+496%), from €2,518 to €15,004
- Staff costs -€6,899
down €6,899 (-93.7%), from €7,363 to €464
- Gross operating margin -€5,970
down €5,970 (-883%), from -€676 to -€6,646
- Taxes +€1,306
new in 2024: €1,306
- Financial charges -€1,066
down €1,066 (-32.8%), from €3,253 to €2,187
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 | €129,341 | €45,429 | -€83,912 | -64.9% |
| Current assets | 29/58 | €129,341 | €45,429 | -€83,912 | -64.9% |
| Amounts receivable within one year | 40/41 | €128,921 | €43,909 | -€85,012 | -65.9% |
| Trade receivables | 40 | €126,226 | €40,086 | -€86,140 | -68.2% |
| Other amounts receivable | 41 | €2,695 | €3,823 | +€1,128 | +41.9% |
| Cash at bank and in hand | 54/58 | €6 | €1,520 | +€1,514 | +25,233% |
| Deferred charges and accrued income | 490/1 | €414 | - | -€414 | |
| Total equity and liabilities | 10/49 | €129,341 | €45,429 | -€83,912 | -64.9% |
| Equity | 10/15 | €70,714 | €45,107 | -€25,607 | -36.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,254 | €24,647 | -€25,607 | -51.0% |
| Amounts payable | 17/49 | €58,627 | €322 | -€58,305 | -99.5% |
| Amounts payable within one year | 42/48 | €58,627 | €322 | -€58,305 | -99.5% |
| Financial debts | 43 | €17,076 | - | -€17,076 | |
| Credit institutions | 430/8 | €17,076 | - | -€17,076 | |
| Trade debts | 44 | €11,808 | €322 | -€11,486 | -97.3% |
| Suppliers | 440/4 | €11,808 | €322 | -€11,486 | -97.3% |
| Taxes, remuneration and social security | 45 | €8,816 | - | -€8,816 | |
| Taxes | 450/3 | €8,816 | - | -€8,816 | |
| Other amounts payable | 47/48 | €20,927 | - | -€20,927 | |
| Remuneration, social security and pensions | 62 | €7,363 | €464 | -€6,899 | -93.7% |
| Other operating charges | 640/8 | €2,518 | €15,004 | +€12,486 | +496% |
| Gross operating margin | 9900 | -€676 | -€6,646 | -€5,970 | -883% |
| Operating profit (loss) | 9901 | -€10,557 | -€22,114 | -€11,557 | -109% |
| Financial charges | 65/66B | €3,253 | €2,187 | -€1,066 | -32.8% |
| Recurring financial charges | 65 | €3,253 | €2,187 | -€1,066 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,810 | -€24,301 | -€10,491 | -76.0% |
| Income taxes | 67/77 | - | €1,306 | +€1,306 | |
| Profit (loss) for the period | 9904 | -€13,810 | -€25,607 | -€11,797 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,810 | -€25,607 | -€11,797 | -85.4% |
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 21 October 2026 via checked.be.