ASSUCONSULT - AVLB: 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.
ASSUCONSULT - AVLB
Largest movements
- Cash +€173,856
up €173,856 (+54.0%), from €322,222 to €496,078
mainly Net result for the year (+€247,663) and Depreciation (+€71,265)
- Deferred charges and accrued income +€68,698
new in 2025: €68,698
- Intangible fixed assets -€56,715
down €56,715 (-15.3%), from €371,756 to €315,041
- Receivables within one year -€26,313
down €26,313 (-6.4%), from €412,829 to €386,516
of which Other amounts receivable: -€30,145
- Reserves +€142,663
up €142,663 (+13.9%), from €1.0m to €1.2m
- Other debts +€28,546
up €28,546 (+30.0%), from €95,259 to €123,805
- Tax, wage and social debts -€23,248
down €23,248 (-45.1%), from €51,562 to €28,314
of which Taxes: -€18,600
- Gross operating margin +€33,831
up €33,831 (+6.1%), from €557,113 to €590,943
- Staff costs +€28,185
up €28,185 (+18.8%), from €149,856 to €178,041
- Taxes +€16,428
up €16,428 (+21.5%), from €76,516 to €92,944
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.
Cash bridge derived
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 | €1,212,841 | €1,360,123 | +€147,282 | +12.1% |
| Fixed assets | 21/28 | €427,791 | €358,831 | -€68,960 | -16.1% |
| Intangible fixed assets | 21 | €371,756 | €315,041 | -€56,715 | -15.3% |
| Tangible fixed assets | 22/27 | €56,035 | €43,790 | -€12,245 | -21.9% |
| Furniture and vehicles | 24 | €56,035 | €43,790 | -€12,245 | -21.9% |
| Current assets | 29/58 | €785,050 | €1,001,292 | +€216,242 | +27.5% |
| Amounts receivable within one year | 40/41 | €412,829 | €386,516 | -€26,313 | -6.4% |
| Trade receivables | 40 | - | €3,832 | +€3,832 | |
| Other amounts receivable | 41 | €412,829 | €382,684 | -€30,145 | -7.3% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €322,222 | €496,078 | +€173,856 | +54.0% |
| Deferred charges and accrued income | 490/1 | - | €68,698 | +€68,698 | |
| Total equity and liabilities | 10/49 | €1,212,841 | €1,360,123 | +€147,282 | +12.1% |
| Equity | 10/15 | €1,050,680 | €1,193,343 | +€142,663 | +13.6% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €1,026,680 | €1,169,343 | +€142,663 | +13.9% |
| Distributable reserves | 133 | €1,026,680 | €1,169,343 | +€142,663 | +13.9% |
| Amounts payable | 17/49 | €162,161 | €166,780 | +€4,619 | +2.8% |
| Amounts payable within one year | 42/48 | €159,962 | €166,780 | +€6,818 | +4.3% |
| Trade debts | 44 | €13,141 | €14,662 | +€1,521 | +11.6% |
| Suppliers | 440/4 | €13,141 | €14,662 | +€1,521 | +11.6% |
| Taxes, remuneration and social security | 45 | €51,562 | €28,314 | -€23,248 | -45.1% |
| Taxes | 450/3 | €29,100 | €10,500 | -€18,600 | -63.9% |
| Remuneration and social security | 454/9 | €22,462 | €17,814 | -€4,648 | -20.7% |
| Other amounts payable | 47/48 | €95,259 | €123,805 | +€28,546 | +30.0% |
| Accrued charges and deferred income | 492/3 | €2,200 | - | -€2,200 | |
| Remuneration, social security and pensions | 62 | €149,856 | €178,041 | +€28,185 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,634 | €71,265 | -€5,369 | -7.0% |
| Other operating charges | 640/8 | €1,673 | €1,570 | -€103 | -6.2% |
| Gross operating margin | 9900 | €557,113 | €590,943 | +€33,831 | +6.1% |
| Operating profit (loss) | 9901 | €328,949 | €340,068 | +€11,118 | +3.4% |
| Financial income | 75/76B | €164 | €1,105 | +€942 | +575.6% |
| Recurring financial income | 75 | €164 | €1,105 | +€942 | +575.6% |
| Financial charges | 65/66B | €215 | €566 | +€351 | +163.7% |
| Recurring financial charges | 65 | €215 | €566 | +€351 | +163.7% |
| Profit (loss) for the period before taxes | 9903 | €328,898 | €340,607 | +€11,709 | +3.6% |
| Income taxes | 67/77 | €76,516 | €92,944 | +€16,428 | +21.5% |
| Profit (loss) for the period | 9904 | €252,382 | €247,663 | -€4,719 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €252,382 | €247,663 | -€4,719 | -1.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.