A & V 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 Consult
Largest movements
- Cash +€36,767
up €36,767 (+105%), from €35,130 to €71,898
mainly Net result for the year (+€62,142) and Trade debts (+€23,632)
- Receivables within one year +€28,360
up €28,360 (+202%), from €14,010 to €42,370
of which Other amounts receivable: +€30,387
- Receivables after one year -€4,306
down €4,306 (-100%), from €4,306 to €0
- Tangible fixed assets -€3,765
down €3,765 (-4.9%), from €76,862 to €73,098
of which Furniture and vehicles: -€6,026
- Reserves +€34,743
up €34,743 (+30.3%), from €114,525 to €149,269
of which Distributable reserves: +€34,743
- Trade debts +€23,632
up €23,632 (+235%), from €10,037 to €33,669
- Tax, wage and social debts -€3,060
down €3,060 (-92.4%), from €3,310 to €250
of which Taxes: -€3,060
- Gross operating margin +€43,470
up €43,470 (+63.9%), from €67,981 to €111,450
- Taxes +€16,147
up €16,147 (+101%), from €16,060 to €32,207
- Depreciation -€5,359
down €5,359 (-24.9%), from €21,492 to €16,133
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 | €134,072 | €190,918 | +€56,845 | +42.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €77,086 | €73,194 | -€3,892 | -5.0% |
| Intangible fixed assets | 21 | €224 | €96 | -€128 | -57.1% |
| Tangible fixed assets | 22/27 | €76,862 | €73,098 | -€3,765 | -4.9% |
| Plant, machinery and equipment | 23 | €2,084 | €1,109 | -€975 | -46.8% |
| Furniture and vehicles | 24 | €9,021 | €2,995 | -€6,026 | -66.8% |
| Other tangible fixed assets | 26 | €65,757 | €68,993 | +€3,236 | +4.9% |
| Current assets | 29/58 | €56,986 | €117,724 | +€60,738 | +107% |
| Amounts receivable after more than one year | 29 | €4,306 | €0 | -€4,306 | -100% |
| Other amounts receivable | 291 | €4,306 | €0 | -€4,306 | -100% |
| Amounts receivable within one year | 40/41 | €14,010 | €42,370 | +€28,360 | +202% |
| Trade receivables | 40 | €3,977 | €1,950 | -€2,027 | -51.0% |
| Other amounts receivable | 41 | €10,033 | €40,420 | +€30,387 | +303% |
| Cash at bank and in hand | 54/58 | €35,130 | €71,898 | +€36,767 | +105% |
| Deferred charges and accrued income | 490/1 | €3,540 | €3,456 | -€84 | -2.4% |
| Total equity and liabilities | 10/49 | €134,072 | €190,918 | +€56,845 | +42.4% |
| Equity | 10/15 | €120,725 | €155,469 | +€34,743 | +28.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,525 | €149,269 | +€34,743 | +30.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €114,525 | €149,269 | +€34,743 | +30.3% |
| Amounts payable | 17/49 | €13,347 | €35,449 | +€22,102 | +166% |
| Amounts payable within one year | 42/48 | €13,347 | €33,919 | +€20,572 | +154% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €10,037 | €33,669 | +€23,632 | +235% |
| Suppliers | 440/4 | €10,037 | €33,669 | +€23,632 | +235% |
| Taxes, remuneration and social security | 45 | €3,310 | €250 | -€3,060 | -92.4% |
| Taxes | 450/3 | €3,310 | €250 | -€3,060 | -92.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €1,530 | +€1,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,492 | €16,133 | -€5,359 | -24.9% |
| Other operating charges | 640/8 | €1,865 | €1,169 | -€697 | -37.3% |
| Gross operating margin | 9900 | €67,981 | €111,450 | +€43,470 | +63.9% |
| Operating profit (loss) | 9901 | €44,624 | €94,149 | +€49,525 | +111% |
| Financial income | 75/76B | €305 | €350 | +€44 | +14.6% |
| Recurring financial income | 75 | €305 | €350 | +€44 | +14.6% |
| Financial charges | 65/66B | €217 | €150 | -€67 | -31.0% |
| Recurring financial charges | 65 | €217 | €150 | -€67 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €44,712 | €94,348 | +€49,637 | +111% |
| Income taxes | 67/77 | €16,060 | €32,207 | +€16,147 | +101% |
| Profit (loss) for the period | 9904 | €28,651 | €62,142 | +€33,490 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €28,651 | €62,142 | +€33,490 | +117% |
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 16 October 2026 via checked.be.