CVN 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.
CVN CONSULT
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€24,297
down €24,297 (-85.4%), from €28,442 to €4,145
mainly Current investments (-€50,000) and Other debts (-€5,000)
- Receivables within one year +€3,613
up €3,613 (+44.4%), from €8,139 to €11,753
- Tangible fixed assets +€1,353
up €1,353 (+336.1%), from €403 to €1,756
- Reserves +€28,975
up €28,975 (+175.4%), from €16,517 to €45,492
- Other debts -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Tax, wage and social debts +€3,950
up €3,950 (+34.3%), from €11,523 to €15,474
of which Taxes: +€4,645
- Trade debts +€1,832
up €1,832 (+161.8%), from €1,132 to €2,964
- Gross operating margin +€17,701
up €17,701 (+81.7%), from €21,660 to €39,361
- Taxes +€4,167
up €4,167 (+89.8%), from €4,640 to €8,807
- Financial charges +€567
new in 2025: €567
- Depreciation +€494
up €494 (+151.5%), from €326 to €820
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 | €40,173 | €70,431 | +€30,259 | +75.3% |
| Formation expenses | 20 | €1,867 | €1,443 | -€424 | -22.7% |
| Fixed assets | 21/28 | €403 | €1,756 | +€1,353 | +336.1% |
| Tangible fixed assets | 22/27 | €403 | €1,756 | +€1,353 | +336.1% |
| Furniture and vehicles | 24 | €403 | €1,756 | +€1,353 | +336.1% |
| Current assets | 29/58 | €37,902 | €67,232 | +€29,330 | +77.4% |
| Amounts receivable within one year | 40/41 | €8,139 | €11,753 | +€3,613 | +44.4% |
| Trade receivables | 40 | €8,139 | €11,753 | +€3,613 | +44.4% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €28,442 | €4,145 | -€24,297 | -85.4% |
| Deferred charges and accrued income | 490/1 | €1,321 | €1,335 | +€14 | +1.1% |
| Total equity and liabilities | 10/49 | €40,173 | €70,431 | +€30,259 | +75.3% |
| Equity | 10/15 | €17,517 | €46,492 | +€28,975 | +165.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,517 | €45,492 | +€28,975 | +175.4% |
| Distributable reserves | 133 | €16,517 | €45,492 | +€28,975 | +175.4% |
| Amounts payable | 17/49 | €22,656 | €23,939 | +€1,284 | +5.7% |
| Amounts payable within one year | 42/48 | €22,656 | €23,437 | +€782 | +3.5% |
| Trade debts | 44 | €1,132 | €2,964 | +€1,832 | +161.8% |
| Suppliers | 440/4 | €1,132 | €2,964 | +€1,832 | +161.8% |
| Taxes, remuneration and social security | 45 | €11,523 | €15,474 | +€3,950 | +34.3% |
| Taxes | 450/3 | €8,671 | €13,317 | +€4,645 | +53.6% |
| Remuneration and social security | 454/9 | €2,852 | €2,157 | -€695 | -24.4% |
| Other amounts payable | 47/48 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Accrued charges and deferred income | 492/3 | - | €502 | +€502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326 | €820 | +€494 | +151.5% |
| Other operating charges | 640/8 | €177 | €191 | +€14 | +8.1% |
| Gross operating margin | 9900 | €21,660 | €39,361 | +€17,701 | +81.7% |
| Operating profit (loss) | 9901 | €21,157 | €38,350 | +€17,193 | +81.3% |
| Financial charges | 65/66B | - | €567 | +€567 | |
| Recurring financial charges | 65 | - | €567 | +€567 | |
| Profit (loss) for the period before taxes | 9903 | €21,157 | €37,782 | +€16,626 | +78.6% |
| Income taxes | 67/77 | €4,640 | €8,807 | +€4,167 | +89.8% |
| Profit (loss) for the period | 9904 | €16,517 | €28,975 | +€12,458 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,517 | €28,975 | +€12,458 | +75.4% |
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 11 October 2026 via checked.be.