AV CONSULT: 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.
AV CONSULT
Largest movements
- Receivables within one year -€13,495
down €13,495 (-14.7%), from €91,565 to €78,070
of which Trade receivables: -€34,051
- Cash +€11,043
up €11,043 (+108.3%), from €10,193 to €21,236
mainly Net result for the year (+€19,851) and Receivables within one year (+€13,495)
- Tangible fixed assets -€2,591
down €2,591 (-39.5%), from €6,561 to €3,970
- Trade debts -€22,016
down €22,016 (-48.4%), from €45,486 to €23,470
- Profit (loss) carried forward +€19,851
up €19,851 (+59.4%), from €33,408 to €53,259
- Accrued charges and deferred income -€3,885
down €3,885 (-89.1%), from €4,362 to €477
- Tax, wage and social debts +€1,280
up €1,280 (+20.2%), from €6,354 to €7,634
of which Taxes: +€3,280
- Gross operating margin +€14,931
up €14,931 (+89.5%), from €16,690 to €31,621
- Taxes +€3,645
up €3,645 (+118.3%), from €3,080 to €6,725
- Depreciation -€1,593
down €1,593 (-42.0%), from €3,792 to €2,199
- Staff costs -€854
down €854 (-46.8%), from €1,825 to €972
- Other operating charges +€387
up €387 (+26.5%), from €1,458 to €1,844
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 | €109,609 | €104,840 | -€4,769 | -4.4% |
| Fixed assets | 21/28 | €6,561 | €3,970 | -€2,591 | -39.5% |
| Tangible fixed assets | 22/27 | €6,561 | €3,970 | -€2,591 | -39.5% |
| Furniture and vehicles | 24 | €6,561 | €3,970 | -€2,591 | -39.5% |
| Current assets | 29/58 | €103,048 | €100,870 | -€2,177 | -2.1% |
| Amounts receivable within one year | 40/41 | €91,565 | €78,070 | -€13,495 | -14.7% |
| Trade receivables | 40 | €57,645 | €23,593 | -€34,051 | -59.1% |
| Other amounts receivable | 41 | €33,920 | €54,477 | +€20,557 | +60.6% |
| Cash at bank and in hand | 54/58 | €10,193 | €21,236 | +€11,043 | +108.3% |
| Deferred charges and accrued income | 490/1 | €1,290 | €1,564 | +€274 | +21.2% |
| Total equity and liabilities | 10/49 | €109,609 | €104,840 | -€4,769 | -4.4% |
| Equity | 10/15 | €53,408 | €73,259 | +€19,851 | +37.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,408 | €53,259 | +€19,851 | +59.4% |
| Amounts payable | 17/49 | €56,201 | €31,581 | -€24,620 | -43.8% |
| Amounts payable within one year | 42/48 | €51,839 | €31,104 | -€20,735 | -40.0% |
| Trade debts | 44 | €45,486 | €23,470 | -€22,016 | -48.4% |
| Suppliers | 440/4 | €45,486 | €23,470 | -€22,016 | -48.4% |
| Taxes, remuneration and social security | 45 | €6,354 | €7,634 | +€1,280 | +20.2% |
| Taxes | 450/3 | €4,354 | €7,634 | +€3,280 | +75.4% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Accrued charges and deferred income | 492/3 | €4,362 | €477 | -€3,885 | -89.1% |
| Non-recurring operating income | 76A | - | €308 | +€308 | |
| Remuneration, social security and pensions | 62 | €1,825 | €972 | -€854 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,792 | €2,199 | -€1,593 | -42.0% |
| Other operating charges | 640/8 | €1,458 | €1,844 | +€387 | +26.5% |
| Gross operating margin | 9900 | €16,690 | €31,621 | +€14,931 | +89.5% |
| Operating profit (loss) | 9901 | €9,615 | €26,606 | +€16,991 | +176.7% |
| Financial income | 75/76B | €385 | €225 | -€159 | -41.4% |
| Recurring financial income | 75 | €385 | €225 | -€159 | -41.4% |
| Financial charges | 65/66B | €367 | €255 | -€113 | -30.7% |
| Recurring financial charges | 65 | €367 | €255 | -€113 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €9,632 | €26,576 | +€16,944 | +175.9% |
| Income taxes | 67/77 | €3,080 | €6,725 | +€3,645 | +118.3% |
| Profit (loss) for the period | 9904 | €6,552 | €19,851 | +€13,299 | +203.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,552 | €19,851 | +€13,299 | +203.0% |
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 12 October 2026 via checked.be.