CVLux: 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.
CVLux
Largest movements
- Receivables within one year +€64,161
up €64,161 (+191.6%), from €33,488 to €97,649
- Stocks and contracts -€9,933
down €9,933 (-100.0%), from €9,933 to €0
- Tangible fixed assets -€2,224
down €2,224 (-16.8%), from €13,258 to €11,034
of which Plant, machinery and equipment: -€1,180
- Trade debts +€18,444
up €18,444 (+171.2%), from €10,773 to €29,216
- Profit (loss) carried forward +€15,328
up €15,328 (+59.2%), from -€25,889 to -€10,561
- Other debts +€10,393
up €10,393 (+15.0%), from €69,225 to €79,618
- Tax, wage and social debts +€9,891
up €9,891 (+493.2%), from €2,005 to €11,896
- Gross operating margin +€45,388
up €45,388, from -€21,084 to €24,304
- Taxes +€1,552
up €1,552 (+898.5%), from €173 to €1,725
- Depreciation +€1,172
up €1,172 (+55.0%), from €2,130 to €3,302
- Financial charges +€1,070
up €1,070 (+60.4%), from €1,772 to €2,842
- Other operating charges +€529
up €529 (+72.3%), from €732 to €1,260
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 | €59,601 | €113,437 | +€53,836 | +90.3% |
| Fixed assets | 21/28 | €13,258 | €11,034 | -€2,224 | -16.8% |
| Tangible fixed assets | 22/27 | €13,258 | €11,034 | -€2,224 | -16.8% |
| Plant, machinery and equipment | 23 | €4,997 | €3,817 | -€1,180 | -23.6% |
| Furniture and vehicles | 24 | €6,107 | €5,373 | -€734 | -12.0% |
| Other tangible fixed assets | 26 | €2,154 | €1,843 | -€310 | -14.4% |
| Current assets | 29/58 | €46,343 | €102,403 | +€56,061 | +121.0% |
| Stocks and contracts in progress | 3 | €9,933 | €0 | -€9,933 | -100.0% |
| Stocks | 30/36 | €9,933 | €0 | -€9,933 | -100.0% |
| Amounts receivable within one year | 40/41 | €33,488 | €97,649 | +€64,161 | +191.6% |
| Trade receivables | 40 | €33,488 | €97,649 | +€64,161 | +191.6% |
| Cash at bank and in hand | 54/58 | €987 | €2,107 | +€1,120 | +113.5% |
| Deferred charges and accrued income | 490/1 | €1,935 | €2,647 | +€712 | +36.8% |
| Total equity and liabilities | 10/49 | €59,601 | €113,437 | +€53,836 | +90.3% |
| Equity | 10/15 | -€23,389 | -€8,061 | +€15,328 | +65.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,889 | -€10,561 | +€15,328 | +59.2% |
| Amounts payable | 17/49 | €82,990 | €121,498 | +€38,508 | +46.4% |
| Amounts payable within one year | 42/48 | €82,003 | €120,731 | +€38,727 | +47.2% |
| Trade debts | 44 | €10,773 | €29,216 | +€18,444 | +171.2% |
| Suppliers | 440/4 | €10,773 | €29,216 | +€18,444 | +171.2% |
| Taxes, remuneration and social security | 45 | €2,005 | €11,896 | +€9,891 | +493.2% |
| Taxes | 450/3 | €2,005 | €11,896 | +€9,891 | +493.2% |
| Other amounts payable | 47/48 | €69,225 | €79,618 | +€10,393 | +15.0% |
| Accrued charges and deferred income | 492/3 | €986 | €767 | -€219 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,130 | €3,302 | +€1,172 | +55.0% |
| Other operating charges | 640/8 | €732 | €1,260 | +€529 | +72.3% |
| Gross operating margin | 9900 | -€21,084 | €24,304 | +€45,388 | |
| Operating profit (loss) | 9901 | -€23,945 | €19,742 | +€43,688 | |
| Financial income | 75/76B | €1 | €153 | +€152 | +11660.8% |
| Recurring financial income | 75 | €1 | €153 | +€152 | +11660.8% |
| Financial charges | 65/66B | €1,772 | €2,842 | +€1,070 | +60.4% |
| Recurring financial charges | 65 | €1,772 | €2,842 | +€1,070 | +60.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,716 | €17,053 | +€42,769 | |
| Income taxes | 67/77 | €173 | €1,725 | +€1,552 | +898.5% |
| Profit (loss) for the period | 9904 | -€25,889 | €15,328 | +€41,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,889 | €15,328 | +€41,217 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.