ALGEMEEN VERKOOPCENTRUM: what changed
What changed
ALGEMEEN VERKOOPCENTRUM
filed annual accounts (NBB)
Net result for the year
€198
2023 · -€14,942+€15,140
Equity
€598,483
2023 · €598,285+€198
Cash
€9,654
2023 · €25,112-€15,458
Balance sheet total
€686,254
2023 · €722,653-€36,399
Largest movements
Assets
- Receivables within one year -€18,732
down €18,732 (-75.0%), from €24,962 to €6,230
of which Other amounts receivable: -€18,732
- Cash -€15,458
down €15,458 (-61.6%), from €25,112 to €9,654
mainly Other debts (-€24,445) and Accrued charges and deferred income (-€17,677)
Equity and liabilities
- Other debts -€24,445
down €24,445 (-53.2%), from €45,922 to €21,477
- Accrued charges and deferred income -€17,677
down €17,677 (-100%), from €17,677 to €0
Income statement
- Provisions -€30,000
down €30,000 (-100%), from €30,000 to €0
- Gross operating margin -€26,388
down €26,388 (-65.9%), from €40,024 to €13,636
- Turnover -€15,000
down €15,000 (-25.0%), from €60,000 to €45,000
- Purchases and services +€11,388
up €11,388 (+57.0%), from €19,976 to €31,364
- Other operating charges -€6,518
down €6,518 (-36.8%), from €17,703 to €11,185
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€14,942
Gross operating margin
-€26,388
Depreciation
-€250
Provisions
+€30,000
Other operating charges
+€6,518
Financial charges
+€5,260
Result 2024
€198
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€15,458
Investment
€0
Financing
€0
Cash 2023
€25,112
From operations (derived)
-€15,458
Net result for the year
+€198
Depreciation
+€2,209
Receivables within one year
+€18,732
Trade debts
+€6,000
Tax, wage and social debts
-€475
Other debts
-€24,445
Accrued charges and deferred income
-€17,677
Cash 2024
€9,654
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €722,653 | €686,254 | -€36,399 | -5.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €672,579 | €670,370 | -€2,209 | -0.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €672,579 | €670,370 | -€2,209 | -0.3% |
| Land and buildings | 22 | €671,079 | €669,120 | -€1,959 | -0.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,500 | €1,250 | -€250 | -16.7% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €50,074 | €15,884 | -€34,190 | -68.3% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €24,962 | €6,230 | -€18,732 | -75.0% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €24,962 | €6,230 | -€18,732 | -75.0% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €25,112 | €9,654 | -€15,458 | -61.6% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €722,653 | €686,254 | -€36,399 | -5.0% |
| Equity | 10/15 | €598,285 | €598,483 | +€198 | 0.0% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Uncalled capital | 101 | €0 | €0 | = | |
| Contributions outside capital | 11 | €0 | €0 | = | |
| Share premium | 1100/10 | €0 | €0 | = | |
| Other | 1109/19 | €0 | €0 | = | |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €47,233 | €47,233 | = | 0.0% |
| Non-distributable reserves | 130/1 | €47,233 | €47,233 | = | 0.0% |
| Legal reserve | 130 | €47,233 | €47,233 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | -€48,948 | -€48,750 | +€198 | +0.4% |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €30,000 | €30,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €30,000 | €30,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,368 | €57,771 | -€36,597 | -38.8% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €76,691 | €57,771 | -€18,920 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €17,142 | €23,142 | +€6,000 | +35.0% |
| Suppliers | 440/4 | €17,142 | €23,142 | +€6,000 | +35.0% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €13,627 | €13,152 | -€475 | -3.5% |
| Taxes | 450/3 | €13,627 | €13,152 | -€475 | -3.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €45,922 | €21,477 | -€24,445 | -53.2% |
| Accrued charges and deferred income | 492/3 | €17,677 | €0 | -€17,677 | -100% |
| Turnover | 70 | €60,000 | €45,000 | -€15,000 | -25.0% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €19,976 | €31,364 | +€11,388 | +57.0% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,959 | €2,209 | +€250 | +12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €30,000 | €0 | -€30,000 | -100% |
| Other operating charges | 640/8 | €17,703 | €11,185 | -€6,518 | -36.8% |
| Operating charges capitalised as restructuring costs | 649 | €0 | €0 | = | |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | €40,024 | €13,636 | -€26,388 | -65.9% |
| Operating profit (loss) | 9901 | -€9,638 | €242 | +€9,880 | |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €5,304 | €44 | -€5,260 | -99.2% |
| Recurring financial charges | 65 | €5,304 | €44 | -€5,260 | -99.2% |
| Non-recurring financial charges | 66B | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€14,942 | €198 | +€15,140 | |
| Transfer from deferred taxes | 780 | €0 | €0 | = | |
| Transfer to deferred taxes | 680 | €0 | €0 | = | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€14,942 | €198 | +€15,140 | |
| Transfer from tax-exempt reserves | 789 | €0 | €0 | = | |
| Transfer to tax-exempt reserves | 689 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,942 | €198 | +€15,140 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.