A.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.V.
Largest movements
- Cash -€240
down €240 (-46.1%), from €520 to €280
mainly Net result for the year (-€2,583)
- Profit (loss) carried forward -€2,583
down €2,583 (-0.9%), from -€292,397 to -€294,980
- Other debts +€2,343
up €2,343 (+1.0%), from €226,310 to €228,653
- Gross operating margin +€2,581
up €2,581 (+52.4%), from -€4,924 to -€2,343
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 | €520 | €280 | -€240 | -46.1% |
| Current assets | 29/58 | €520 | €280 | -€240 | -46.1% |
| Cash at bank and in hand | 54/58 | €520 | €280 | -€240 | -46.1% |
| Total equity and liabilities | 10/49 | €520 | €280 | -€240 | -46.1% |
| Equity | 10/15 | -€225,791 | -€228,373 | -€2,583 | -1.1% |
| Contributions | 10/11 | €53,592 | €53,592 | = | 0.0% |
| Reserves | 13 | €13,014 | €13,014 | = | 0.0% |
| Distributable reserves | 133 | €13,014 | €13,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€292,397 | -€294,980 | -€2,583 | -0.9% |
| Amounts payable | 17/49 | €226,310 | €228,653 | +€2,343 | +1.0% |
| Amounts payable within one year | 42/48 | €226,310 | €228,653 | +€2,343 | +1.0% |
| Other amounts payable | 47/48 | €226,310 | €228,653 | +€2,343 | +1.0% |
| Other operating charges | 640/8 | €128 | €128 | = | 0.0% |
| Gross operating margin | 9900 | -€4,924 | -€2,343 | +€2,581 | +52.4% |
| Operating profit (loss) | 9901 | -€5,051 | -€2,470 | +€2,581 | +51.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €117 | €113 | -€5 | -3.8% |
| Recurring financial charges | 65 | €117 | €113 | -€5 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,168 | -€2,583 | +€2,586 | +50.0% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€5,168 | -€2,583 | +€2,586 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,168 | -€2,583 | +€2,586 | +50.0% |
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 12 October 2026 via checked.be.