A.V. FACILITIES: 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. FACILITIES
Largest movements
- Receivables within one year -€9,263
down €9,263 (-89.5%), from €10,352 to €1,089
- Cash +€2,057
up €2,057 (+85.7%), from €2,400 to €4,457
mainly Receivables within one year (+€9,263) and Net result for the year (+€4,636)
- Tangible fixed assets -€1,860
down €1,860 (-24.4%), from €7,631 to €5,770
- Other debts -€11,566
down €11,566 (-63.7%), from €18,166 to €6,600
- Profit (loss) carried forward +€4,636
up €4,636 (+10.7%), from -€43,234 to -€38,598
- Trade debts -€1,847
down €1,847 (-48.6%), from €3,802 to €1,955
- Gross operating margin -€18,233
down €18,233 (-73.0%), from €24,966 to €6,733
- Depreciation +€995
up €995 (+115.1%), from €865 to €1,860
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.
Cash bridge derived
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 | €20,383 | €11,517 | -€8,866 | -43.5% |
| Fixed assets | 21/28 | €7,631 | €5,970 | -€1,660 | -21.8% |
| Tangible fixed assets | 22/27 | €7,631 | €5,770 | -€1,860 | -24.4% |
| Furniture and vehicles | 24 | €7,631 | €5,770 | -€1,860 | -24.4% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €12,752 | €5,546 | -€7,206 | -56.5% |
| Amounts receivable within one year | 40/41 | €10,352 | €1,089 | -€9,263 | -89.5% |
| Trade receivables | 40 | €10,352 | €1,089 | -€9,263 | -89.5% |
| Cash at bank and in hand | 54/58 | €2,400 | €4,457 | +€2,057 | +85.7% |
| Total equity and liabilities | 10/49 | €20,383 | €11,517 | -€8,866 | -43.5% |
| Equity | 10/15 | -€22,774 | -€18,138 | +€4,636 | +20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,234 | -€38,598 | +€4,636 | +10.7% |
| Amounts payable | 17/49 | €43,157 | €29,655 | -€13,502 | -31.3% |
| Amounts payable after more than one year | 17 | €20,730 | €20,730 | = | 0.0% |
| Financial debts | 170/4 | €20,730 | €20,730 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,427 | €8,925 | -€13,502 | -60.2% |
| Trade debts | 44 | €3,802 | €1,955 | -€1,847 | -48.6% |
| Suppliers | 440/4 | €3,802 | €1,955 | -€1,847 | -48.6% |
| Taxes, remuneration and social security | 45 | €458 | €370 | -€88 | -19.2% |
| Taxes | 450/3 | €458 | €370 | -€88 | -19.2% |
| Other amounts payable | 47/48 | €18,166 | €6,600 | -€11,566 | -63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865 | €1,860 | +€995 | +115.1% |
| Other operating charges | 640/8 | €95 | €112 | +€17 | +18.2% |
| Gross operating margin | 9900 | €24,966 | €6,733 | -€18,233 | -73.0% |
| Operating profit (loss) | 9901 | €24,006 | €4,760 | -€19,246 | -80.2% |
| Financial charges | 65/66B | €114 | €125 | +€11 | +9.3% |
| Recurring financial charges | 65 | €114 | €125 | +€11 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €23,892 | €4,636 | -€19,256 | -80.6% |
| Profit (loss) for the period | 9904 | €23,892 | €4,636 | -€19,256 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,892 | €4,636 | -€19,256 | -80.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.