AV CONSULTANCY: 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 CONSULTANCY
Largest movements
- Receivables within one year -€26,253
down €26,253 (-72.4%), from €36,257 to €10,005
- Cash +€25,728
up €25,728 (+99.8%), from €25,773 to €51,502
mainly Receivables within one year (+€26,253) and Deferred charges and accrued income (+€4,158)
- Deferred charges and accrued income -€4,158
down €4,158 (-77.5%), from €5,367 to €1,209
- Tangible fixed assets +€1,766
up €1,766 (+30.0%), from €5,893 to €7,659
of which Plant, machinery and equipment: +€2,273
- Receivables after one year +€1,325
up €1,325 (+2.3%), from €58,170 to €59,495
- Debts after one year -€5,067
down €5,067 (-34.0%), from €14,922 to €9,855
- Trade debts +€3,134
new in 2025: €3,134
- Tax, wage and social debts -€2,685
down €2,685 (-11.2%), from €24,056 to €21,370
- Reserves +€2,654
up €2,654 (+3.0%), from €87,788 to €90,442
- Taxes -€6,193
down €6,193 (-48.8%), from €12,677 to €6,485
- Gross operating margin -€4,956
down €4,956 (-22.8%), from €21,777 to €16,821
- Other operating charges -€1,525
down €1,525 (-44.6%), from €3,419 to €1,894
- Depreciation +€988
up €988 (+32.6%), from €3,031 to €4,018
- Financial income -€988
down €988 (-29.0%), from €3,410 to €2,423
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 | €131,461 | €129,869 | -€1,592 | -1.2% |
| Fixed assets | 21/28 | €5,893 | €7,659 | +€1,766 | +30.0% |
| Tangible fixed assets | 22/27 | €5,893 | €7,659 | +€1,766 | +30.0% |
| Plant, machinery and equipment | 23 | €3,771 | €6,044 | +€2,273 | +60.3% |
| Furniture and vehicles | 24 | €78 | - | -€78 | |
| Other tangible fixed assets | 26 | €2,044 | €1,615 | -€429 | -21.0% |
| Current assets | 29/58 | €125,568 | €122,210 | -€3,358 | -2.7% |
| Amounts receivable after more than one year | 29 | €58,170 | €59,495 | +€1,325 | +2.3% |
| Other amounts receivable | 291 | €58,170 | €59,495 | +€1,325 | +2.3% |
| Amounts receivable within one year | 40/41 | €36,257 | €10,005 | -€26,253 | -72.4% |
| Other amounts receivable | 41 | €36,257 | €10,005 | -€26,253 | -72.4% |
| Cash at bank and in hand | 54/58 | €25,773 | €51,502 | +€25,728 | +99.8% |
| Deferred charges and accrued income | 490/1 | €5,367 | €1,209 | -€4,158 | -77.5% |
| Total equity and liabilities | 10/49 | €131,461 | €129,869 | -€1,592 | -1.2% |
| Equity | 10/15 | €87,789 | €90,443 | +€2,654 | +3.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €87,788 | €90,442 | +€2,654 | +3.0% |
| Distributable reserves | 133 | €87,788 | €90,442 | +€2,654 | +3.0% |
| Amounts payable | 17/49 | €43,672 | €39,427 | -€4,245 | -9.7% |
| Amounts payable after more than one year | 17 | €14,922 | €9,855 | -€5,067 | -34.0% |
| Financial debts | 170/4 | €14,922 | €9,855 | -€5,067 | -34.0% |
| Amounts payable within one year | 42/48 | €28,749 | €29,571 | +€822 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €4,694 | €5,067 | +€373 | +7.9% |
| Trade debts | 44 | - | €3,134 | +€3,134 | |
| Suppliers | 440/4 | - | €3,134 | +€3,134 | |
| Taxes, remuneration and social security | 45 | €24,056 | €21,370 | -€2,685 | -11.2% |
| Taxes | 450/3 | €24,056 | €21,370 | -€2,685 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,031 | €4,018 | +€988 | +32.6% |
| Other operating charges | 640/8 | €3,419 | €1,894 | -€1,525 | -44.6% |
| Gross operating margin | 9900 | €21,777 | €16,821 | -€4,956 | -22.8% |
| Operating profit (loss) | 9901 | €15,327 | €10,908 | -€4,418 | -28.8% |
| Financial income | 75/76B | €3,410 | €2,423 | -€988 | -29.0% |
| Recurring financial income | 75 | €3,410 | €2,423 | -€988 | -29.0% |
| Financial charges | 65/66B | €5,057 | €4,193 | -€864 | -17.1% |
| Recurring financial charges | 65 | €5,057 | €4,193 | -€864 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €13,680 | €9,138 | -€4,542 | -33.2% |
| Income taxes | 67/77 | €12,677 | €6,485 | -€6,193 | -48.8% |
| Profit (loss) for the period | 9904 | €1,003 | €2,654 | +€1,651 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €1,003 | €2,654 | +€1,651 | +165% |
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 13 October 2026 via checked.be.