A&V CONSULTING: 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 CONSULTING
Largest movements
- Cash +€114,837
up €114,837 (+31.5%), from €364,300 to €479,137
mainly Net result for the year (+€433,268) and Depreciation (+€70,758)
- Receivables within one year -€50,136
down €50,136 (-33.9%), from €147,952 to €97,816
of which Trade receivables: -€35,348
- Tangible fixed assets -€42,647
down €42,647 (-6.1%), from €693,700 to €651,053
of which Land and buildings: -€585,477
- Current investments +€42,084
up €42,084 (+11.1%), from €380,278 to €422,362
- Reserves +€98,946
up €98,946 (+8.1%), from €1.2m to €1.3m
- Debts after one year -€27,000
down €27,000 (-14.8%), from €182,250 to €155,250
- Tax, wage and social debts +€25,489
up €25,489 (+19.8%), from €128,579 to €154,068
of which Remuneration and social security: +€47,063
- Gross operating margin +€96,571
up €96,571 (+9.4%), from €1.0m to €1.1m
- Staff costs +€88,334
up €88,334 (+22.5%), from €391,787 to €480,121
- Taxes -€36,453
down €36,453 (-20.5%), from €178,029 to €141,576
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 | €1,588,806 | €1,673,878 | +€85,072 | +5.4% |
| Fixed assets | 21/28 | €693,700 | €661,053 | -€32,647 | -4.7% |
| Tangible fixed assets | 22/27 | €693,700 | €651,053 | -€42,647 | -6.1% |
| Land and buildings | 22 | €585,477 | €0 | -€585,477 | -100% |
| Plant, machinery and equipment | 23 | €3,995 | €6,219 | +€2,224 | +55.7% |
| Furniture and vehicles | 24 | €84,204 | €79,096 | -€5,108 | -6.1% |
| Other tangible fixed assets | 26 | €20,024 | €565,738 | +€545,714 | +2,725% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €895,106 | €1,012,825 | +€117,719 | +13.2% |
| Amounts receivable within one year | 40/41 | €147,952 | €97,816 | -€50,136 | -33.9% |
| Trade receivables | 40 | €113,314 | €77,966 | -€35,348 | -31.2% |
| Other amounts receivable | 41 | €34,638 | €19,851 | -€14,787 | -42.7% |
| Current investments | 50/53 | €380,278 | €422,362 | +€42,084 | +11.1% |
| Cash at bank and in hand | 54/58 | €364,300 | €479,137 | +€114,837 | +31.5% |
| Deferred charges and accrued income | 490/1 | €2,576 | €13,509 | +€10,933 | +424% |
| Total equity and liabilities | 10/49 | €1,588,806 | €1,673,878 | +€85,072 | +5.4% |
| Equity | 10/15 | €1,224,153 | €1,323,099 | +€98,946 | +8.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,224,053 | €1,322,999 | +€98,946 | +8.1% |
| Distributable reserves | 133 | €1,224,053 | €1,322,999 | +€98,946 | +8.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €364,653 | €350,780 | -€13,873 | -3.8% |
| Amounts payable after more than one year | 17 | €182,250 | €155,250 | -€27,000 | -14.8% |
| Financial debts | 170/4 | €182,250 | €155,250 | -€27,000 | -14.8% |
| Amounts payable within one year | 42/48 | €180,934 | €193,560 | +€12,626 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €27,000 | €27,000 | = | 0.0% |
| Trade debts | 44 | €24,066 | €12,492 | -€11,574 | -48.1% |
| Suppliers | 440/4 | €24,066 | €12,492 | -€11,574 | -48.1% |
| Taxes, remuneration and social security | 45 | €128,579 | €154,068 | +€25,489 | +19.8% |
| Taxes | 450/3 | €75,238 | €53,664 | -€21,574 | -28.7% |
| Remuneration and social security | 454/9 | €53,341 | €100,404 | +€47,063 | +88.2% |
| Other amounts payable | 47/48 | €1,289 | €0 | -€1,289 | -100% |
| Accrued charges and deferred income | 492/3 | €1,469 | €1,970 | +€501 | +34.1% |
| Remuneration, social security and pensions | 62 | €391,787 | €480,121 | +€88,334 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,610 | €70,758 | +€1,148 | +1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,508 | €172 | -€1,336 | -88.6% |
| Other operating charges | 640/8 | €1,396 | €2,575 | +€1,179 | +84.4% |
| Gross operating margin | 9900 | €1,022,764 | €1,119,335 | +€96,571 | +9.4% |
| Operating profit (loss) | 9901 | €558,463 | €565,710 | +€7,247 | +1.3% |
| Financial income | 75/76B | €5,420 | €13,528 | +€8,108 | +150% |
| Recurring financial income | 75 | €5,420 | €13,528 | +€8,108 | +150% |
| Financial charges | 65/66B | €5,340 | €4,394 | -€946 | -17.7% |
| Recurring financial charges | 65 | €5,340 | €4,394 | -€946 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €558,543 | €574,844 | +€16,301 | +2.9% |
| Income taxes | 67/77 | €178,029 | €141,576 | -€36,453 | -20.5% |
| Profit (loss) for the period | 9904 | €380,514 | €433,268 | +€52,754 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €380,514 | €433,268 | +€52,754 | +13.9% |
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 27 October 2026 via checked.be.