AV Consultancy: 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.
AV Consultancy
Largest movements
- Cash +€104,951
up €104,951 (+411.6%), from €25,497 to €130,448
mainly Other debts (+€120,000) and Current investments (+€70,000)
- Current investments -€70,000
down €70,000 (-100.0%), from €70,000 to €0
- Other debts +€120,000
new in 2025: €120,000
- Profit (loss) carried forward -€85,895
down €85,895 (-86.9%), from €98,867 to €12,973
- Gross operating margin +€1,962
up €1,962 (+4.8%), from €41,286 to €43,248
- Taxes +€814
up €814 (+8.7%), from €9,367 to €10,181
- Financial income +€474
up €474 (+22.2%), from €2,138 to €2,612
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 | €108,730 | €142,408 | +€33,678 | +31.0% |
| Current assets | 29/58 | €108,730 | €142,408 | +€33,678 | +31.0% |
| Amounts receivable within one year | 40/41 | €13,233 | €11,960 | -€1,273 | -9.6% |
| Trade receivables | 40 | €2,706 | €5,395 | +€2,689 | +99.4% |
| Other amounts receivable | 41 | €10,528 | €6,566 | -€3,962 | -37.6% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €25,497 | €130,448 | +€104,951 | +411.6% |
| Total equity and liabilities | 10/49 | €108,730 | €142,408 | +€33,678 | +31.0% |
| Equity | 10/15 | €101,867 | €15,973 | -€85,895 | -84.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,867 | €12,973 | -€85,895 | -86.9% |
| Amounts payable | 17/49 | €6,863 | €126,436 | +€119,573 | +1742.4% |
| Amounts payable within one year | 42/48 | €6,863 | €126,436 | +€119,573 | +1742.4% |
| Trade debts | 44 | €2,464 | €1,653 | -€811 | -32.9% |
| Suppliers | 440/4 | €2,464 | €1,653 | -€811 | -32.9% |
| Taxes, remuneration and social security | 45 | €4,399 | €4,783 | +€384 | +8.7% |
| Taxes | 450/3 | €4,399 | €4,783 | +€384 | +8.7% |
| Other amounts payable | 47/48 | - | €120,000 | +€120,000 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €738 | €752 | +€14 | +1.9% |
| Gross operating margin | 9900 | €41,286 | €43,248 | +€1,962 | +4.8% |
| Operating profit (loss) | 9901 | €40,548 | €42,496 | +€1,948 | +4.8% |
| Financial income | 75/76B | €2,138 | €2,612 | +€474 | +22.2% |
| Recurring financial income | 75 | €2,138 | €2,612 | +€474 | +22.2% |
| Financial charges | 65/66B | €957 | €822 | -€134 | -14.1% |
| Recurring financial charges | 65 | €957 | €822 | -€134 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €41,729 | €44,286 | +€2,557 | +6.1% |
| Income taxes | 67/77 | €9,367 | €10,181 | +€814 | +8.7% |
| Profit (loss) for the period | 9904 | €32,363 | €34,105 | +€1,742 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,363 | €34,105 | +€1,742 | +5.4% |
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 7 October 2026 via checked.be.