AV CONSULTING: 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 CONSULTING
Largest movements
- Cash +€75,361
up €75,361 (+58.7%), from €128,348 to €203,709
mainly Net result for the year (+€78,043) and Depreciation (+€8,756)
- Tangible fixed assets -€8,756
down €8,756 (-33.8%), from €25,898 to €17,142
- Profit (loss) carried forward +€78,043
up €78,043 (+55.8%), from €139,942 to €217,985
- Debts after one year -€10,118
no longer reported in 2026 (was €10,118)
- Gross operating margin -€4,349
down €4,349 (-4.0%), from €109,526 to €105,178
- Financial income +€2,293
new in 2026: €2,293
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,492 | €260,423 | +€65,931 | +33.9% |
| Fixed assets | 21/28 | €25,898 | €17,142 | -€8,756 | -33.8% |
| Tangible fixed assets | 22/27 | €25,898 | €17,142 | -€8,756 | -33.8% |
| Furniture and vehicles | 24 | €25,898 | €17,142 | -€8,756 | -33.8% |
| Current assets | 29/58 | €168,594 | €243,281 | +€74,687 | +44.3% |
| Amounts receivable within one year | 40/41 | €37,776 | €37,476 | -€301 | -0.8% |
| Trade receivables | 40 | €37,776 | €37,476 | -€301 | -0.8% |
| Cash at bank and in hand | 54/58 | €128,348 | €203,709 | +€75,361 | +58.7% |
| Deferred charges and accrued income | 490/1 | €2,470 | €2,097 | -€373 | -15.1% |
| Total equity and liabilities | 10/49 | €194,492 | €260,423 | +€65,931 | +33.9% |
| Equity | 10/15 | €140,942 | €218,985 | +€78,043 | +55.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,942 | €217,985 | +€78,043 | +55.8% |
| Amounts payable | 17/49 | €53,550 | €41,439 | -€12,111 | -22.6% |
| Amounts payable after more than one year | 17 | €10,118 | - | -€10,118 | |
| Financial debts | 170/4 | €10,118 | - | -€10,118 | |
| Amounts payable within one year | 42/48 | €43,432 | €41,439 | -€1,993 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €9,738 | €10,118 | +€380 | +3.9% |
| Trade debts | 44 | €2,896 | €2,137 | -€759 | -26.2% |
| Suppliers | 440/4 | €2,896 | €2,137 | -€759 | -26.2% |
| Taxes, remuneration and social security | 45 | €30,798 | €29,184 | -€1,614 | -5.2% |
| Taxes | 450/3 | €30,798 | €29,184 | -€1,614 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,756 | €8,756 | = | 0.0% |
| Other operating charges | 640/8 | €285 | €295 | +€10 | +3.4% |
| Gross operating margin | 9900 | €109,526 | €105,178 | -€4,349 | -4.0% |
| Operating profit (loss) | 9901 | €100,485 | €96,127 | -€4,358 | -4.3% |
| Financial income | 75/76B | - | €2,293 | +€2,293 | |
| Recurring financial income | 75 | - | €2,293 | +€2,293 | |
| Financial charges | 65/66B | €1,134 | €680 | -€454 | -40.1% |
| Recurring financial charges | 65 | €1,134 | €680 | -€454 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €99,351 | €97,740 | -€1,611 | -1.6% |
| Income taxes | 67/77 | €20,131 | €19,698 | -€433 | -2.2% |
| Profit (loss) for the period | 9904 | €79,220 | €78,043 | -€1,178 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,220 | €78,043 | -€1,178 | -1.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.