A & V Motors: 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 Motors
Largest movements
- Stocks and contracts +€7,719
up €7,719 (+58.6%), from €13,167 to €20,886
- Deferred charges and accrued income -€5,633
down €5,633 (-76.6%), from €7,355 to €1,722
- Tangible fixed assets -€5,090
down €5,090 (-10.7%), from €47,556 to €42,466
of which Plant, machinery and equipment: -€3,457
- Cash -€2,461
down €2,461 (-17.2%), from €14,304 to €11,843
mainly Stocks and contracts (-€7,719) and Debts after one year (-€6,644)
- Receivables within one year -€1,362
down €1,362 (-10.4%), from €13,053 to €11,691
- Debts after one year -€6,644
down €6,644 (-69.7%), from €9,530 to €2,886
- Trade debts -€3,344
down €3,344 (-16.9%), from €19,834 to €16,490
- Profit (loss) carried forward +€1,781
up €1,781 (+218%), from €816 to €2,597
- Tax, wage and social debts +€1,446
up €1,446 (+27.1%), from €5,342 to €6,788
of which Taxes: +€1,247
- Gross operating margin +€5,269
up €5,269 (+28.8%), from €18,293 to €23,562
- Staff costs +€1,928
up €1,928 (+48.4%), from €3,984 to €5,912
- Depreciation +€1,014
up €1,014 (+17.8%), from €5,707 to €6,721
- Taxes +€916
up €916 (+39.7%), from €2,307 to €3,223
- Write-downs -€536
no longer reported in 2025 (was €536)
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 | €103,310 | €96,483 | -€6,827 | -6.6% |
| Fixed assets | 21/28 | €55,431 | €50,341 | -€5,090 | -9.2% |
| Tangible fixed assets | 22/27 | €47,556 | €42,466 | -€5,090 | -10.7% |
| Plant, machinery and equipment | 23 | €27,115 | €23,658 | -€3,457 | -12.7% |
| Furniture and vehicles | 24 | €2,859 | €3,294 | +€435 | +15.2% |
| Other tangible fixed assets | 26 | €17,582 | €15,514 | -€2,068 | -11.8% |
| Financial fixed assets | 28 | €7,875 | €7,875 | = | 0.0% |
| Current assets | 29/58 | €47,879 | €46,142 | -€1,737 | -3.6% |
| Stocks and contracts in progress | 3 | €13,167 | €20,886 | +€7,719 | +58.6% |
| Stocks | 30/36 | €13,167 | €20,886 | +€7,719 | +58.6% |
| Amounts receivable within one year | 40/41 | €13,053 | €11,691 | -€1,362 | -10.4% |
| Trade receivables | 40 | €13,053 | €11,691 | -€1,362 | -10.4% |
| Cash at bank and in hand | 54/58 | €14,304 | €11,843 | -€2,461 | -17.2% |
| Deferred charges and accrued income | 490/1 | €7,355 | €1,722 | -€5,633 | -76.6% |
| Total equity and liabilities | 10/49 | €103,310 | €96,483 | -€6,827 | -6.6% |
| Equity | 10/15 | €15,816 | €17,597 | +€1,781 | +11.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €816 | €2,597 | +€1,781 | +218% |
| Amounts payable | 17/49 | €87,494 | €78,886 | -€8,608 | -9.8% |
| Amounts payable after more than one year | 17 | €9,530 | €2,886 | -€6,644 | -69.7% |
| Financial debts | 170/4 | €9,530 | €2,886 | -€6,644 | -69.7% |
| Amounts payable within one year | 42/48 | €77,964 | €76,000 | -€1,964 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €6,267 | €6,644 | +€377 | +6.0% |
| Trade debts | 44 | €19,834 | €16,490 | -€3,344 | -16.9% |
| Suppliers | 440/4 | €19,834 | €16,490 | -€3,344 | -16.9% |
| Advances received on contracts in progress | 46 | €300 | - | -€300 | |
| Taxes, remuneration and social security | 45 | €5,342 | €6,788 | +€1,446 | +27.1% |
| Taxes | 450/3 | €3,865 | €5,112 | +€1,247 | +32.3% |
| Remuneration and social security | 454/9 | €1,477 | €1,676 | +€199 | +13.5% |
| Other amounts payable | 47/48 | €46,221 | €46,078 | -€143 | -0.3% |
| Remuneration, social security and pensions | 62 | €3,984 | €5,912 | +€1,928 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,707 | €6,721 | +€1,014 | +17.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €536 | - | -€536 | |
| Other operating charges | 640/8 | €2,960 | €3,024 | +€64 | +2.2% |
| Non-recurring operating charges | 66A | - | €869 | +€869 | |
| Gross operating margin | 9900 | €18,293 | €23,562 | +€5,269 | +28.8% |
| Operating profit (loss) | 9901 | €5,106 | €7,036 | +€1,930 | +37.8% |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €2,099 | €2,073 | -€26 | -1.2% |
| Recurring financial charges | 65 | €2,099 | €2,073 | -€26 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €3,007 | €5,004 | +€1,997 | +66.4% |
| Income taxes | 67/77 | €2,307 | €3,223 | +€916 | +39.7% |
| Profit (loss) for the period | 9904 | €700 | €1,781 | +€1,081 | +154% |
| Profit (loss) for the period to be appropriated | 9905 | €700 | €1,781 | +€1,081 | +154% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.