A & V CONSULT: what changed
Two fiscal 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 CONSULT
Largest movements
- Financial fixed assets +€1.1m
new in 2024: €1.1m
- Tangible fixed assets -€57,949
down €57,949 (-2.3%), from €2.5m to €2.4m
- Other debts +€1.1m
up €1.1m (+928.0%), from €114,948 to €1.2m
- Debts after one year +€910,460
up €910,460 (+162.7%), from €559,703 to €1.5m
of which Financial debts: +€910,460
- Short-term financial debts -€900,000
no longer reported in 2024 (was €900,000)
- Profit (loss) carried forward -€50,599
down €50,599 (-28.7%), from -€176,478 to -€227,077
- Gross operating margin +€61,798
up €61,798 (+1225.4%), from €5,043 to €66,841
- Other operating charges -€5,874
no longer reported in 2024 (was €5,874)
- Financial charges +€3,811
up €3,811 (+6.8%), from €55,680 to €59,491
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,489,962 | €3,491,842 | +€1.0m | +40.2% |
| Fixed assets | 21/28 | €2,470,041 | €3,462,852 | +€992,811 | +40.2% |
| Tangible fixed assets | 22/27 | €2,470,041 | €2,412,092 | -€57,949 | -2.3% |
| Land and buildings | 22 | €2,470,041 | €2,412,092 | -€57,949 | -2.3% |
| Financial fixed assets | 28 | - | €1,050,760 | +€1.1m | |
| Current assets | 29/58 | €19,921 | €28,990 | +€9,069 | +45.5% |
| Amounts receivable within one year | 40/41 | €15,776 | €15,776 | = | 0.0% |
| Other amounts receivable | 41 | €15,776 | €15,776 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €727 | €5,935 | +€5,208 | +716.4% |
| Deferred charges and accrued income | 490/1 | €3,418 | €7,279 | +€3,861 | +113.0% |
| Total equity and liabilities | 10/49 | €2,489,962 | €3,491,842 | +€1.0m | +40.2% |
| Equity | 10/15 | €888,664 | €838,065 | -€50,599 | -5.7% |
| Contributions | 10/11 | €137,000 | €137,000 | = | 0.0% |
| Capital | 10 | €137,000 | €137,000 | = | 0.0% |
| Issued capital | 100 | €137,000 | €137,000 | = | 0.0% |
| Revaluation surpluses | 12 | €904,643 | €904,643 | = | 0.0% |
| Reserves | 13 | €23,499 | €23,499 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,700 | €13,700 | = | 0.0% |
| Legal reserve | 130 | €13,700 | €13,700 | = | 0.0% |
| Distributable reserves | 133 | €9,799 | €9,799 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,478 | -€227,077 | -€50,599 | -28.7% |
| Amounts payable | 17/49 | €1,601,298 | €2,653,777 | +€1.1m | +65.7% |
| Amounts payable after more than one year | 17 | €559,703 | €1,470,163 | +€910,460 | +162.7% |
| Financial debts | 170/4 | €139,540 | €1,050,000 | +€910,460 | +652.5% |
| Other amounts payable | 178/9 | €420,163 | €420,163 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,041,595 | €1,183,614 | +€142,019 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €17,269 | - | -€17,269 | |
| Financial debts | 43 | €900,000 | - | -€900,000 | |
| Credit institutions | 430/8 | €900,000 | - | -€900,000 | |
| Trade debts | 44 | €9,378 | €1,961 | -€7,417 | -79.1% |
| Suppliers | 440/4 | €9,378 | €1,961 | -€7,417 | -79.1% |
| Other amounts payable | 47/48 | €114,948 | €1,181,653 | +€1.1m | +928.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,949 | €57,949 | = | 0.0% |
| Other operating charges | 640/8 | €5,874 | - | -€5,874 | |
| Gross operating margin | 9900 | €5,043 | €66,841 | +€61,798 | +1225.4% |
| Operating profit (loss) | 9901 | -€58,780 | €8,892 | +€67,672 | |
| Financial charges | 65/66B | €55,680 | €59,491 | +€3,811 | +6.8% |
| Recurring financial charges | 65 | €55,680 | €59,491 | +€3,811 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€114,460 | -€50,599 | +€63,861 | +55.8% |
| Profit (loss) for the period | 9904 | -€114,460 | -€50,599 | +€63,861 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€114,460 | -€50,599 | +€63,861 | +55.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.