A.V. Assurances 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.
A.V. Assurances Consult
Largest movements
- Tangible fixed assets -€10,284
down €10,284 (-99.8%), from €10,307 to €23
- Current assets +€1,143
up €1,143 (+3.0%), from €37,872 to €39,014
of which Receivables within one year: +€1,736
- Profit (loss) carried forward -€12,215
down €12,215 (-251%), from -€4,872 to -€17,087
- Debts within one year +€3,073
up €3,073 (+697%), from €441 to €3,514
of which Tax, wage and social debts: +€2,850
- Depreciation -€8,796
down €8,796 (-94.5%), from €9,303 to €508
- Gross operating margin +€1,904
up €1,904 (+58.1%), from €3,278 to €5,181
- Financial income +€1,171
new in 2023: €1,171
- Other operating charges +€876
new in 2023: €876
- Financial charges +€229
new in 2023: €229
From the 2020 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,179 | €39,038 | -€9,142 | -19.0% |
| Fixed assets | 21/28 | €10,307 | €23 | -€10,284 | -99.8% |
| Tangible fixed assets | 22/27 | €10,307 | €23 | -€10,284 | -99.8% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €23 | +€23 | |
| Current assets | 29/58 | €37,872 | €39,014 | +€1,143 | +3.0% |
| Amounts receivable within one year | 40/41 | €28,686 | €30,422 | +€1,736 | +6.1% |
| Other amounts receivable | 41 | - | €30,422 | +€30,422 | |
| Cash at bank and in hand | 54/58 | €8,893 | €8,592 | -€301 | -3.4% |
| Total equity and liabilities | 10/49 | €48,179 | €39,038 | -€9,142 | -19.0% |
| Equity | 10/15 | €47,738 | €35,523 | -€12,215 | -25.6% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €46,360 | €46,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €44,500 | +€44,500 | |
| Profit (loss) carried forward | 14 | -€4,872 | -€17,087 | -€12,215 | -251% |
| Amounts payable | 17/49 | €441 | €3,514 | +€3,073 | +697% |
| Amounts payable within one year | 42/48 | €441 | €3,514 | +€3,073 | +697% |
| Financial debts | 43 | - | €344 | +€344 | |
| Credit institutions | 430/8 | - | €344 | +€344 | |
| Trade debts | 44 | €108 | €320 | +€212 | +197% |
| Suppliers | 440/4 | - | €320 | +€320 | |
| Taxes, remuneration and social security | 45 | - | €2,850 | +€2,850 | |
| Taxes | 450/3 | - | €2,850 | +€2,850 | |
| Non-recurring operating income | 76A | - | €350 | +€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,303 | €508 | -€8,796 | -94.5% |
| Other operating charges | 640/8 | - | €876 | +€876 | |
| Gross operating margin | 9900 | €3,278 | €5,181 | +€1,904 | +58.1% |
| Operating profit (loss) | 9901 | -€6,797 | €3,797 | +€10,594 | |
| Financial income | 75/76B | - | €1,171 | +€1,171 | |
| Recurring financial income | 75 | €2,156 | €1,171 | -€985 | -45.7% |
| Financial charges | 65/66B | - | €229 | +€229 | |
| Recurring financial charges | 65 | €190 | €229 | +€39 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,831 | €4,739 | +€9,570 | |
| Income taxes | 67/77 | €189 | €188 | -€1 | -0.5% |
| Profit (loss) for the period | 9904 | -€5,020 | €4,551 | +€9,571 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,020 | €4,551 | +€9,571 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.