CVL 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.
CVL Consulting
Largest movements
- Receivables within one year -€21,293
down €21,293 (-95.9%), from €22,214 to €921
of which Trade receivables: -€21,735
- Cash +€17,107
up €17,107 (+23.5%), from €72,756 to €89,862
mainly Depreciation (+€24,067) and Net result for the year (+€21,888)
- Tangible fixed assets +€6,124
up €6,124 (+13.7%), from €44,621 to €50,745
of which Furniture and vehicles: +€5,814
- Reserves +€21,888
up €21,888 (+57.0%), from €38,417 to €60,304
- Other debts -€11,244
down €11,244 (-25.0%), from €45,048 to €33,804
- Tax, wage and social debts -€5,049
down €5,049 (-31.7%), from €15,922 to €10,873
- Trade debts -€3,197
down €3,197 (-24.9%), from €12,819 to €9,623
- Depreciation -€8,693
down €8,693 (-26.5%), from €32,760 to €24,067
- Gross operating margin +€5,229
up €5,229 (+9.9%), from €52,940 to €58,169
- Taxes +€3,893
up €3,893 (+66.1%), from €5,892 to €9,785
- Other operating charges -€806
down €806 (-59.8%), from €1,347 to €541
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 | €147,715 | €149,715 | +€2,000 | +1.4% |
| Fixed assets | 21/28 | €44,621 | €50,745 | +€6,124 | +13.7% |
| Tangible fixed assets | 22/27 | €44,621 | €50,745 | +€6,124 | +13.7% |
| Plant, machinery and equipment | 23 | €43,446 | €44,931 | +€1,485 | +3.4% |
| Furniture and vehicles | 24 | €0 | €5,814 | +€5,814 | |
| Leasing and similar rights | 25 | €1,175 | €0 | -€1,175 | -100% |
| Current assets | 29/58 | €103,094 | €98,970 | -€4,124 | -4.0% |
| Amounts receivable within one year | 40/41 | €22,214 | €921 | -€21,293 | -95.9% |
| Trade receivables | 40 | €22,214 | €478 | -€21,735 | -97.8% |
| Other amounts receivable | 41 | €0 | €442 | +€442 | |
| Cash at bank and in hand | 54/58 | €72,756 | €89,862 | +€17,107 | +23.5% |
| Deferred charges and accrued income | 490/1 | €8,125 | €8,187 | +€63 | +0.8% |
| Total equity and liabilities | 10/49 | €147,715 | €149,715 | +€2,000 | +1.4% |
| Equity | 10/15 | €72,337 | €94,224 | +€21,888 | +30.3% |
| Contributions | 10/11 | €33,920 | €33,920 | = | 0.0% |
| Reserves | 13 | €38,417 | €60,304 | +€21,888 | +57.0% |
| Distributable reserves | 133 | €38,417 | €60,304 | +€21,888 | +57.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €75,378 | €55,490 | -€19,888 | -26.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €74,586 | €54,299 | -€20,287 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €719 | €0 | -€719 | -100% |
| Financial debts | 43 | €78 | €0 | -€78 | -100% |
| Credit institutions | 430/8 | €78 | €0 | -€78 | -100% |
| Trade debts | 44 | €12,819 | €9,623 | -€3,197 | -24.9% |
| Suppliers | 440/4 | €12,819 | €9,623 | -€3,197 | -24.9% |
| Taxes, remuneration and social security | 45 | €15,922 | €10,873 | -€5,049 | -31.7% |
| Taxes | 450/3 | €15,922 | €10,873 | -€5,049 | -31.7% |
| Other amounts payable | 47/48 | €45,048 | €33,804 | -€11,244 | -25.0% |
| Accrued charges and deferred income | 492/3 | €792 | €1,191 | +€399 | +50.3% |
| Non-recurring operating income | 76A | €883 | €0 | -€883 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,760 | €24,067 | -€8,693 | -26.5% |
| Other operating charges | 640/8 | €1,347 | €541 | -€806 | -59.8% |
| Gross operating margin | 9900 | €52,940 | €58,169 | +€5,229 | +9.9% |
| Operating profit (loss) | 9901 | €18,833 | €33,561 | +€14,728 | +78.2% |
| Financial income | 75/76B | €405 | €154 | -€250 | -61.9% |
| Recurring financial income | 75 | €405 | €154 | -€250 | -61.9% |
| Financial charges | 65/66B | €2,083 | €2,043 | -€40 | -1.9% |
| Recurring financial charges | 65 | €2,083 | €2,043 | -€40 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €17,154 | €31,672 | +€14,518 | +84.6% |
| Income taxes | 67/77 | €5,892 | €9,785 | +€3,893 | +66.1% |
| Profit (loss) for the period | 9904 | €11,263 | €21,888 | +€10,625 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,263 | €21,888 | +€10,625 | +94.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.