A.V.B.S: 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.B.S
Largest movements
- Cash -€2,805
down €2,805 (-17.7%), from €15,853 to €13,048
mainly Net result for the year (-€2,518) and Trade debts (-€244)
- Profit (loss) carried forward -€2,518
down €2,518, from €1,475 to -€1,043
- Trade debts -€244
down €244 (-22.1%), from €1,105 to €861
- Tax, wage and social debts -€168
down €168 (-2.0%), from €8,273 to €8,105
- Gross operating margin -€4,059
down €4,059, from €2,170 to -€1,889
- Taxes -€286
down €286 (-63.8%), from €448 to €162
- Other operating charges +€126
new in 2025: €126
- Financial charges +€94
up €94 (+38.1%), from €247 to €341
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 | €15,853 | €13,048 | -€2,805 | -17.7% |
| Current assets | 29/58 | €15,853 | €13,048 | -€2,805 | -17.7% |
| Cash at bank and in hand | 54/58 | €15,853 | €13,048 | -€2,805 | -17.7% |
| Total equity and liabilities | 10/49 | €15,853 | €13,048 | -€2,805 | -17.7% |
| Equity | 10/15 | €6,475 | €3,957 | -€2,518 | -38.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,475 | -€1,043 | -€2,518 | |
| Amounts payable | 17/49 | €9,378 | €9,091 | -€287 | -3.1% |
| Amounts payable within one year | 42/48 | €9,378 | €8,966 | -€412 | -4.4% |
| Trade debts | 44 | €1,105 | €861 | -€244 | -22.1% |
| Suppliers | 440/4 | €1,105 | €861 | -€244 | -22.1% |
| Taxes, remuneration and social security | 45 | €8,273 | €8,105 | -€168 | -2.0% |
| Taxes | 450/3 | €8,273 | €8,105 | -€168 | -2.0% |
| Accrued charges and deferred income | 492/3 | - | €125 | +€125 | |
| Other operating charges | 640/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | €2,170 | -€1,889 | -€4,059 | |
| Operating profit (loss) | 9901 | €2,170 | -€2,015 | -€4,185 | |
| Financial charges | 65/66B | €247 | €341 | +€94 | +38.1% |
| Recurring financial charges | 65 | €247 | €341 | +€94 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €1,923 | -€2,356 | -€4,279 | |
| Income taxes | 67/77 | €448 | €162 | -€286 | -63.8% |
| Profit (loss) for the period | 9904 | €1,475 | -€2,518 | -€3,993 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,475 | -€2,518 | -€3,993 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.