A&V Services: 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 Services
Largest movements
- Receivables within one year +€126,221
up €126,221 (+292.0%), from €43,223 to €169,445
of which Trade receivables: +€74,382
- Cash -€8,414
down €8,414 (-96.1%), from €8,753 to €339
mainly Receivables within one year (-€126,221) and Investment in fixed assets (net) (-€3,003)
- Tangible fixed assets -€5,795
down €5,795 (-27.5%), from €21,071 to €15,276
of which Furniture and vehicles: -€8,473
- Profit (loss) carried forward +€59,907
up €59,907 (+109.9%), from €54,494 to €114,401
- Trade debts +€34,504
up €34,504 (+867.7%), from €3,976 to €38,480
- Tax, wage and social debts +€18,146
up €18,146 (+120.1%), from €15,104 to €33,250
- Other operating charges -€9,431
down €9,431 (-75.1%), from €12,554 to €3,123
- Depreciation +€5,468
up €5,468 (+164.3%), from €3,329 to €8,798
- Gross operating margin +€3,573
up €3,573 (+4.0%), from €90,335 to €93,908
- Taxes +€3,016
up €3,016 (+19.9%), from €15,131 to €18,146
- Financial income +€2,563
up €2,563 (+343.1%), from €747 to €3,309
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 | €78,574 | €191,131 | +€112,557 | +143.2% |
| Fixed assets | 21/28 | €21,071 | €15,276 | -€5,795 | -27.5% |
| Tangible fixed assets | 22/27 | €21,071 | €15,276 | -€5,795 | -27.5% |
| Plant, machinery and equipment | 23 | - | €2,678 | +€2,678 | |
| Furniture and vehicles | 24 | €21,071 | €12,598 | -€8,473 | -40.2% |
| Current assets | 29/58 | €57,503 | €175,855 | +€118,351 | +205.8% |
| Amounts receivable within one year | 40/41 | €43,223 | €169,445 | +€126,221 | +292.0% |
| Trade receivables | 40 | €10,440 | €84,822 | +€74,382 | +712.5% |
| Other amounts receivable | 41 | €32,783 | €84,623 | +€51,840 | +158.1% |
| Cash at bank and in hand | 54/58 | €8,753 | €339 | -€8,414 | -96.1% |
| Deferred charges and accrued income | 490/1 | €5,528 | €6,071 | +€544 | +9.8% |
| Total equity and liabilities | 10/49 | €78,574 | €191,131 | +€112,557 | +143.2% |
| Equity | 10/15 | €59,494 | €119,401 | +€59,907 | +100.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,494 | €114,401 | +€59,907 | +109.9% |
| Amounts payable | 17/49 | €19,080 | €71,730 | +€52,650 | +275.9% |
| Amounts payable within one year | 42/48 | €19,080 | €71,730 | +€52,650 | +275.9% |
| Trade debts | 44 | €3,976 | €38,480 | +€34,504 | +867.7% |
| Suppliers | 440/4 | €3,976 | €38,480 | +€34,504 | +867.7% |
| Taxes, remuneration and social security | 45 | €15,104 | €33,250 | +€18,146 | +120.1% |
| Taxes | 450/3 | €15,104 | €33,250 | +€18,146 | +120.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,329 | €8,798 | +€5,468 | +164.3% |
| Other operating charges | 640/8 | €12,554 | €3,123 | -€9,431 | -75.1% |
| Gross operating margin | 9900 | €90,335 | €93,908 | +€3,573 | +4.0% |
| Operating profit (loss) | 9901 | €74,452 | €81,987 | +€7,535 | +10.1% |
| Financial income | 75/76B | €747 | €3,309 | +€2,563 | +343.1% |
| Recurring financial income | 75 | €747 | €3,309 | +€2,563 | +343.1% |
| Financial charges | 65/66B | €4,833 | €7,244 | +€2,411 | +49.9% |
| Recurring financial charges | 65 | €4,833 | €7,244 | +€2,411 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €70,366 | €78,053 | +€7,687 | +10.9% |
| Income taxes | 67/77 | €15,131 | €18,146 | +€3,016 | +19.9% |
| Profit (loss) for the period | 9904 | €55,236 | €59,907 | +€4,671 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,236 | €59,907 | +€4,671 | +8.5% |
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 6 October 2026 via checked.be.