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.
What changed
AV CONSULTING
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€488,330
2024 · €480,061+€8,269
Equity
€38,600
2024 · €38,600
Cash
€54,945
2024 · €58,195-€3,250
Balance sheet total
€565,088
2024 · €862,260-€297,171
Largest movements
Assets
- Current investments -€210,000
down €210,000 (-46.7%), from €450,000 to €240,000
- Tangible fixed assets -€133,712
down €133,712 (-93.0%), from €143,707 to €9,995
of which Land and buildings: -€115,919
- Receivables within one year +€55,909
up €55,909 (+29.6%), from €188,928 to €244,837
Equity and liabilities
- Other debts -€237,849
down €237,849 (-32.8%), from €726,179 to €488,330
- Debts after one year -€58,297
down €58,297 (-100%), from €58,297 to €0
- Trade debts +€23,391
up €23,391 (+1,074%), from €2,179 to €25,570
- Tax, wage and social debts -€16,383
down €16,383 (-58.4%), from €28,076 to €11,693
of which Taxes: -€15,876
- Current portion of long-term debt -€8,930
down €8,930 (-100%), from €8,930 to €0
Income statement
- Gross operating margin +€14,713
up €14,713 (+1.7%), from €853,472 to €868,185
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.
Result 2024
€480,061
Gross operating margin
+€14,713
Staff costs
-€3,927
Depreciation
+€6,564
Other operating charges
+€64
Other operating items
-€1,247
Financial income
-€3,670
Financial charges
+€47
Taxes
-€4,275
Result 2025
€488,330
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€231,575
Investment
+€320,732
Financing
-€555,556
Cash 2024
€58,195
From operations (derived)
+€231,575
Net result for the year
+€488,330
Depreciation
+€22,980
Receivables within one year
-€55,909
Deferred charges and accrued income
+€6,118
Trade debts
+€23,391
Tax, wage and social debts
-€16,383
Other debts
-€237,849
Accrued charges and deferred income
+€896
Investment (derived)
+€320,732
Investment in fixed assets (net)
+€110,732
Current investments
+€210,000
Financing
-€555,556
Debts after one year
-€58,297
Current portion of long-term debt
-€8,930
Contributions, distributions and other
-€488,330
Cash 2025
€54,945
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €862,260 | €565,088 | -€297,171 | -34.5% |
| Fixed assets | 21/28 | €143,707 | €9,995 | -€133,712 | -93.0% |
| Tangible fixed assets | 22/27 | €143,707 | €9,995 | -€133,712 | -93.0% |
| Land and buildings | 22 | €115,919 | €0 | -€115,919 | -100% |
| Furniture and vehicles | 24 | €27,788 | €9,995 | -€17,793 | -64.0% |
| Current assets | 29/58 | €718,553 | €555,093 | -€163,459 | -22.7% |
| Amounts receivable within one year | 40/41 | €188,928 | €244,837 | +€55,909 | +29.6% |
| Trade receivables | 40 | €188,928 | €244,837 | +€55,909 | +29.6% |
| Current investments | 50/53 | €450,000 | €240,000 | -€210,000 | -46.7% |
| Cash at bank and in hand | 54/58 | €58,195 | €54,945 | -€3,250 | -5.6% |
| Deferred charges and accrued income | 490/1 | €21,430 | €15,312 | -€6,118 | -28.6% |
| Total equity and liabilities | 10/49 | €862,260 | €565,088 | -€297,171 | -34.5% |
| Equity | 10/15 | €38,600 | €38,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €823,660 | €526,488 | -€297,171 | -36.1% |
| Amounts payable after more than one year | 17 | €58,297 | €0 | -€58,297 | -100% |
| Financial debts | 170/4 | €58,297 | €0 | -€58,297 | -100% |
| Amounts payable within one year | 42/48 | €765,363 | €525,593 | -€239,770 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €8,930 | €0 | -€8,930 | -100% |
| Trade debts | 44 | €2,179 | €25,570 | +€23,391 | +1,074% |
| Suppliers | 440/4 | €2,179 | €25,570 | +€23,391 | +1,074% |
| Taxes, remuneration and social security | 45 | €28,076 | €11,693 | -€16,383 | -58.4% |
| Taxes | 450/3 | €27,569 | €11,693 | -€15,876 | -57.6% |
| Remuneration and social security | 454/9 | €507 | €0 | -€507 | -100% |
| Other amounts payable | 47/48 | €726,179 | €488,330 | -€237,849 | -32.8% |
| Accrued charges and deferred income | 492/3 | - | €896 | +€896 | |
| Non-recurring operating income | 76A | - | €42,717 | +€42,717 | |
| Remuneration, social security and pensions | 62 | €186,858 | €190,786 | +€3,927 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,544 | €22,980 | -€6,564 | -22.2% |
| Other operating charges | 640/8 | €2,247 | €2,183 | -€64 | -2.8% |
| Non-recurring operating charges | 66A | €479 | €1,726 | +€1,247 | +261% |
| Gross operating margin | 9900 | €853,472 | €868,185 | +€14,713 | +1.7% |
| Operating profit (loss) | 9901 | €634,343 | €650,510 | +€16,167 | +2.5% |
| Financial income | 75/76B | €12,504 | €8,833 | -€3,670 | -29.4% |
| Recurring financial income | 75 | €12,504 | €8,833 | -€3,670 | -29.4% |
| Financial charges | 65/66B | €1,932 | €1,885 | -€47 | -2.4% |
| Recurring financial charges | 65 | €1,932 | €1,885 | -€47 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €644,914 | €657,458 | +€12,543 | +1.9% |
| Income taxes | 67/77 | €164,854 | €169,128 | +€4,275 | +2.6% |
| Profit (loss) for the period | 9904 | €480,061 | €488,330 | +€8,269 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €480,061 | €488,330 | +€8,269 | +1.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.