A.V. TEAM: 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. TEAM
Largest movements
- Cash +€3,190
up €3,190 (+7,031%), from €45 to €3,235
mainly Other debts (+€12,136) and Tax, wage and social debts (+€2,320)
- Deferred charges and accrued income -€689
no longer reported in 2024 (was €689)
- Profit (loss) carried forward -€13,143
down €13,143 (-20.9%), from -€62,999 to -€76,141
- Other debts +€12,136
up €12,136 (+30.4%), from €39,896 to €52,032
- Tax, wage and social debts +€2,320
up €2,320 (+177%), from €1,311 to €3,630
of which Remuneration and social security: +€1,766
- Trade debts +€1,188
up €1,188 (+49.0%), from €2,425 to €3,613
- Financial charges -€914
down €914 (-85.9%), from €1,063 to €150
- Gross operating margin +€258
up €258 (+1.6%), from €16,494 to €16,753
- Other operating charges +€253
up €253 (+248%), from €102 to €355
- Staff costs -€242
down €242 (-0.8%), from €29,633 to €29,391
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.
Derived cash bridge
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 | €1,698 | €4,200 | +€2,501 | +147% |
| Current assets | 29/58 | €1,698 | €4,200 | +€2,501 | +147% |
| Stocks and contracts in progress | 3 | €965 | €965 | = | 0.0% |
| Stocks | 30/36 | €965 | €965 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45 | €3,235 | +€3,190 | +7,031% |
| Deferred charges and accrued income | 490/1 | €689 | - | -€689 | |
| Total equity and liabilities | 10/49 | €1,698 | €4,200 | +€2,501 | +147% |
| Equity | 10/15 | -€41,933 | -€55,076 | -€13,143 | -31.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €2,066 | €2,066 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,066 | €2,066 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,066 | €2,066 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,999 | -€76,141 | -€13,143 | -20.9% |
| Amounts payable | 17/49 | €43,632 | €59,275 | +€15,644 | +35.9% |
| Amounts payable within one year | 42/48 | €43,632 | €59,275 | +€15,644 | +35.9% |
| Trade debts | 44 | €2,425 | €3,613 | +€1,188 | +49.0% |
| Suppliers | 440/4 | €2,425 | €3,613 | +€1,188 | +49.0% |
| Taxes, remuneration and social security | 45 | €1,311 | €3,630 | +€2,320 | +177% |
| Taxes | 450/3 | €1,311 | €1,865 | +€554 | +42.3% |
| Remuneration and social security | 454/9 | - | €1,766 | +€1,766 | |
| Other amounts payable | 47/48 | €39,896 | €52,032 | +€12,136 | +30.4% |
| Remuneration, social security and pensions | 62 | €29,633 | €29,391 | -€242 | -0.8% |
| Other operating charges | 640/8 | €102 | €355 | +€253 | +248% |
| Gross operating margin | 9900 | €16,494 | €16,753 | +€258 | +1.6% |
| Operating profit (loss) | 9901 | -€13,241 | -€12,993 | +€248 | +1.9% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,063 | €150 | -€914 | -85.9% |
| Recurring financial charges | 65 | €1,063 | €150 | -€914 | -85.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,304 | -€13,143 | +€1,162 | +8.1% |
| Profit (loss) for the period | 9904 | -€14,304 | -€13,143 | +€1,162 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,304 | -€13,143 | +€1,162 | +8.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.