A.V.Soins: 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.Soins
Largest movements
- Cash +€29,562
up €29,562 (+42.7%), from €69,158 to €98,720
mainly Net result for the year (+€35,270) and Depreciation (+€13,414)
- Tangible fixed assets -€10,041
down €10,041 (-27.8%), from €36,173 to €26,132
of which Furniture and vehicles: -€11,650
- Receivables within one year +€5,016
up €5,016 (+32.0%), from €15,697 to €20,713
of which Trade receivables: +€4,112
- Reserves +€25,270
up €25,270 (+30.4%), from €83,078 to €108,348
of which Distributable reserves: +€25,270
- Other debts +€10,760
up €10,760 (+27,166%), from €40 to €10,800
- Debts after one year -€7,521
no longer reported in 2025 (was €7,521)
- Trade debts -€2,277
no longer reported in 2025 (was €2,277)
- Gross operating margin +€21,620
up €21,620 (+55.2%), from €39,185 to €60,805
- Taxes +€3,682
up €3,682 (+54.1%), from €6,810 to €10,492
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 | €122,779 | €148,260 | +€25,481 | +20.8% |
| Fixed assets | 21/28 | €36,173 | €26,132 | -€10,041 | -27.8% |
| Tangible fixed assets | 22/27 | €36,173 | €26,132 | -€10,041 | -27.8% |
| Plant, machinery and equipment | 23 | - | €1,609 | +€1,609 | |
| Furniture and vehicles | 24 | €36,173 | €24,523 | -€11,650 | -32.2% |
| Current assets | 29/58 | €86,607 | €122,129 | +€35,522 | +41.0% |
| Amounts receivable within one year | 40/41 | €15,697 | €20,713 | +€5,016 | +32.0% |
| Trade receivables | 40 | €8,639 | €12,751 | +€4,112 | +47.6% |
| Other amounts receivable | 41 | €7,059 | €7,962 | +€904 | +12.8% |
| Cash at bank and in hand | 54/58 | €69,158 | €98,720 | +€29,562 | +42.7% |
| Deferred charges and accrued income | 490/1 | €1,752 | €2,696 | +€944 | +53.9% |
| Total equity and liabilities | 10/49 | €122,779 | €148,260 | +€25,481 | +20.8% |
| Equity | 10/15 | €102,478 | €126,948 | +€24,470 | +23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,078 | €108,348 | +€25,270 | +30.4% |
| Non-distributable reserves | 130/1 | €1,935 | €1,935 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,935 | €1,935 | = | 0.0% |
| Distributable reserves | 133 | €81,143 | €106,413 | +€25,270 | +31.1% |
| Profit (loss) carried forward | 14 | €800 | - | -€800 | |
| Amounts payable | 17/49 | €20,301 | €21,312 | +€1,011 | +5.0% |
| Amounts payable after more than one year | 17 | €7,521 | - | -€7,521 | |
| Financial debts | 170/4 | €7,521 | - | -€7,521 | |
| Amounts payable within one year | 42/48 | €12,780 | €21,312 | +€8,532 | +66.8% |
| Current portion of amounts payable after more than one year | 42 | €8,864 | €7,521 | -€1,343 | -15.1% |
| Trade debts | 44 | €2,277 | - | -€2,277 | |
| Suppliers | 440/4 | €2,277 | - | -€2,277 | |
| Taxes, remuneration and social security | 45 | €1,600 | €2,992 | +€1,392 | +87.0% |
| Taxes | 450/3 | €1,600 | €2,992 | +€1,392 | +87.0% |
| Other amounts payable | 47/48 | €40 | €10,800 | +€10,760 | +27,166% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,355 | €13,414 | +€60 | +0.4% |
| Other operating charges | 640/8 | €903 | €931 | +€28 | +3.1% |
| Gross operating margin | 9900 | €39,185 | €60,805 | +€21,620 | +55.2% |
| Operating profit (loss) | 9901 | €24,928 | €46,460 | +€21,532 | +86.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €943 | €699 | -€244 | -25.9% |
| Recurring financial charges | 65 | €943 | €699 | -€244 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €23,985 | €45,761 | +€21,776 | +90.8% |
| Income taxes | 67/77 | €6,810 | €10,492 | +€3,682 | +54.1% |
| Profit (loss) for the period | 9904 | €17,175 | €35,270 | +€18,094 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €17,175 | €35,270 | +€18,094 | +105% |
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 17 October 2026 via checked.be.