A.O.C.V.: 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.
A.O.C.V.
Largest movements
- Deferred charges and accrued income +€452
up €452 (+49.3%), from €916 to €1,368
- Receivables within one year -€298
down €298 (-76.7%), from €389 to €91
- Cash +€143
up €143 (+1,226%), from €12 to €155
mainly Other debts (+€4,648) and Receivables within one year (+€298)
- Other debts +€4,648
up €4,648 (+12.1%), from €38,451 to €43,100
- Profit (loss) carried forward -€4,395
down €4,395 (-5.6%), from -€78,302 to -€82,697
- Tax, wage and social debts +€43
up €43 (+26.6%), from €161 to €204
- Other operating charges -€1,053
down €1,053 (-71.8%), from €1,466 to €414
- Gross operating margin +€120
up €120 (+3.2%), from -€3,747 to -€3,627
- Taxes +€43
up €43 (+32.6%), from €132 to €174
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 | €2,742 | €3,039 | +€297 | +10.8% |
| Fixed assets | 21/28 | €1,425 | €1,425 | = | 0.0% |
| Financial fixed assets | 28 | €1,425 | €1,425 | = | 0.0% |
| Current assets | 29/58 | €1,317 | €1,614 | +€297 | +22.5% |
| Amounts receivable within one year | 40/41 | €389 | €91 | -€298 | -76.7% |
| Other amounts receivable | 41 | €389 | €91 | -€298 | -76.7% |
| Cash at bank and in hand | 54/58 | €12 | €155 | +€143 | +1,226% |
| Deferred charges and accrued income | 490/1 | €916 | €1,368 | +€452 | +49.3% |
| Total equity and liabilities | 10/49 | €2,742 | €3,039 | +€297 | +10.8% |
| Equity | 10/15 | -€35,871 | -€40,265 | -€4,395 | -12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,831 | €23,831 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €21,971 | €21,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,302 | -€82,697 | -€4,395 | -5.6% |
| Amounts payable | 17/49 | €38,613 | €43,304 | +€4,691 | +12.1% |
| Amounts payable within one year | 42/48 | €38,613 | €43,304 | +€4,691 | +12.1% |
| Taxes, remuneration and social security | 45 | €161 | €204 | +€43 | +26.6% |
| Taxes | 450/3 | €161 | €204 | +€43 | +26.6% |
| Other amounts payable | 47/48 | €38,451 | €43,100 | +€4,648 | +12.1% |
| Other operating charges | 640/8 | €1,466 | €414 | -€1,053 | -71.8% |
| Gross operating margin | 9900 | -€3,747 | -€3,627 | +€120 | +3.2% |
| Operating profit (loss) | 9901 | -€5,213 | -€4,040 | +€1,173 | +22.5% |
| Financial charges | 65/66B | €156 | €180 | +€24 | +15.6% |
| Recurring financial charges | 65 | €156 | €180 | +€24 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,369 | -€4,220 | +€1,149 | +21.4% |
| Income taxes | 67/77 | €132 | €174 | +€43 | +32.6% |
| Profit (loss) for the period | 9904 | -€5,501 | -€4,395 | +€1,106 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,501 | -€4,395 | +€1,106 | +20.1% |
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 24 October 2026 via checked.be.