CVM 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.
CVM Consulting
Largest movements
- Cash -€3,267
down €3,267 (-12.4%), from €26,258 to €22,991
mainly Net result for the year (-€5,025) and Deferred charges and accrued income (-€46)
- Reserves -€5,025
down €5,025 (-30.4%), from €16,518 to €11,493
- Other debts +€1,444
new in 2025: €1,444
- Trade debts +€360
up €360 (+34.8%), from €1,032 to €1,392
- Gross operating margin -€25,186
down €25,186, from €21,139 to -€4,047
- Taxes -€4,129
no longer reported in 2025 (was €4,129)
- Other operating charges +€382
up €382 (+77.7%), from €492 to €874
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 | €26,679 | €23,458 | -€3,221 | -12.1% |
| Fixed assets | 21/28 | €267 | €267 | = | 0.0% |
| Financial fixed assets | 28 | €267 | €267 | = | 0.0% |
| Current assets | 29/58 | €26,412 | €23,191 | -€3,221 | -12.2% |
| Amounts receivable within one year | 40/41 | €154 | €154 | = | 0.0% |
| Other amounts receivable | 41 | €154 | €154 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,258 | €22,991 | -€3,267 | -12.4% |
| Deferred charges and accrued income | 490/1 | - | €46 | +€46 | |
| Total equity and liabilities | 10/49 | €26,679 | €23,458 | -€3,221 | -12.1% |
| Equity | 10/15 | €21,518 | €16,493 | -€5,025 | -23.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,518 | €11,493 | -€5,025 | -30.4% |
| Distributable reserves | 133 | €16,518 | €11,493 | -€5,025 | -30.4% |
| Amounts payable | 17/49 | €5,162 | €6,965 | +€1,804 | +34.9% |
| Amounts payable within one year | 42/48 | €5,162 | €6,965 | +€1,804 | +34.9% |
| Trade debts | 44 | €1,032 | €1,392 | +€360 | +34.8% |
| Suppliers | 440/4 | €1,032 | €1,392 | +€360 | +34.8% |
| Taxes, remuneration and social security | 45 | €4,129 | €4,129 | = | 0.0% |
| Taxes | 450/3 | €4,129 | €4,129 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,444 | +€1,444 | |
| Other operating charges | 640/8 | €492 | €874 | +€382 | +77.7% |
| Gross operating margin | 9900 | €21,139 | -€4,047 | -€25,186 | |
| Operating profit (loss) | 9901 | €20,647 | -€4,921 | -€25,568 | |
| Financial charges | 65/66B | - | €104 | +€104 | |
| Recurring financial charges | 65 | - | €104 | +€104 | |
| Profit (loss) for the period before taxes | 9903 | €20,647 | -€5,025 | -€25,672 | |
| Income taxes | 67/77 | €4,129 | - | -€4,129 | |
| Profit (loss) for the period | 9904 | €16,518 | -€5,025 | -€21,542 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,518 | -€5,025 | -€21,542 |
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 19 October 2026 via checked.be.