CVT 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.
CVT Consulting
Largest movements
- Cash +€17,262
up €17,262 (+36.9%), from €46,813 to €64,074
mainly Net result for the year (+€17,854) and Tax, wage and social debts (+€1,665)
- Receivables within one year +€1,831
up €1,831 (+4.7%), from €39,146 to €40,977
of which Other amounts receivable: +€3,187
- Reserves +€17,854
up €17,854 (+25.8%), from €69,224 to €87,078
- Tax, wage and social debts +€1,665
up €1,665 (+12.7%), from €13,099 to €14,764
- Gross operating margin +€8,245
up €8,245 (+46.5%), from €17,745 to €25,990
- Taxes +€2,988
up €2,988 (+90.2%), from €3,312 to €6,300
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 | €87,604 | €106,916 | +€19,313 | +22.0% |
| Fixed assets | 21/28 | €1,005 | €595 | -€410 | -40.8% |
| Tangible fixed assets | 22/27 | €1,005 | €595 | -€410 | -40.8% |
| Furniture and vehicles | 24 | €1,005 | €595 | -€410 | -40.8% |
| Current assets | 29/58 | €86,598 | €106,322 | +€19,723 | +22.8% |
| Amounts receivable within one year | 40/41 | €39,146 | €40,977 | +€1,831 | +4.7% |
| Trade receivables | 40 | €38,660 | €37,303 | -€1,357 | -3.5% |
| Other amounts receivable | 41 | €486 | €3,673 | +€3,187 | +656% |
| Cash at bank and in hand | 54/58 | €46,813 | €64,074 | +€17,262 | +36.9% |
| Deferred charges and accrued income | 490/1 | €639 | €1,270 | +€631 | +98.7% |
| Total equity and liabilities | 10/49 | €87,604 | €106,916 | +€19,313 | +22.0% |
| Equity | 10/15 | €71,224 | €89,078 | +€17,854 | +25.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €69,224 | €87,078 | +€17,854 | +25.8% |
| Distributable reserves | 133 | €69,224 | €87,078 | +€17,854 | +25.8% |
| Amounts payable | 17/49 | €16,380 | €17,838 | +€1,458 | +8.9% |
| Amounts payable within one year | 42/48 | €16,380 | €17,838 | +€1,458 | +8.9% |
| Trade debts | 44 | €2,418 | €3,074 | +€656 | +27.1% |
| Suppliers | 440/4 | €2,418 | €3,074 | +€656 | +27.1% |
| Taxes, remuneration and social security | 45 | €13,099 | €14,764 | +€1,665 | +12.7% |
| Taxes | 450/3 | €13,099 | €14,764 | +€1,665 | +12.7% |
| Other amounts payable | 47/48 | €863 | - | -€863 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €410 | +€184 | +81.6% |
| Other operating charges | 640/8 | €532 | €721 | +€189 | +35.6% |
| Gross operating margin | 9900 | €17,745 | €25,990 | +€8,245 | +46.5% |
| Operating profit (loss) | 9901 | €16,987 | €24,858 | +€7,871 | +46.3% |
| Financial income | 75/76B | €1 | €96 | +€95 | +16,426% |
| Recurring financial income | 75 | €1 | €96 | +€95 | +16,426% |
| Financial charges | 65/66B | €814 | €800 | -€15 | -1.8% |
| Recurring financial charges | 65 | €814 | €800 | -€15 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €16,174 | €24,154 | +€7,981 | +49.3% |
| Income taxes | 67/77 | €3,312 | €6,300 | +€2,988 | +90.2% |
| Profit (loss) for the period | 9904 | €12,862 | €17,854 | +€4,993 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,862 | €17,854 | +€4,993 | +38.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.