AV-DESIGN: 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-DESIGN
Largest movements
- Receivables within one year -€8,733
down €8,733 (-65.3%), from €13,373 to €4,640
of which Trade receivables: -€6,322
- Tangible fixed assets -€673
down €673 (-63.0%), from €1,067 to €394
of which Furniture and vehicles: -€545
- Profit (loss) carried forward -€10,500
down €10,500 (-45.2%), from -€23,232 to -€33,731
- Tax, wage and social debts +€2,477
up €2,477 (+30.1%), from €8,235 to €10,712
- Trade debts -€1,164
down €1,164 (-48.0%), from €2,427 to €1,263
- Other debts -€400
down €400 (-9.0%), from €4,458 to €4,057
- Other operating charges +€3,407
up €3,407 (+450.1%), from €757 to €4,164
- Gross operating margin -€961
down €961 (-30.8%), from -€3,117 to -€4,079
- Financial charges +€663
up €663 (+96.1%), from €690 to €1,353
- Depreciation -€62
down €62 (-8.5%), from €735 to €673
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 | €16,889 | €7,301 | -€9,587 | -56.8% |
| Fixed assets | 21/28 | €1,067 | €394 | -€673 | -63.0% |
| Tangible fixed assets | 22/27 | €1,067 | €394 | -€673 | -63.0% |
| Land and buildings | 22 | €127 | €0 | -€127 | -100.0% |
| Furniture and vehicles | 24 | €940 | €394 | -€545 | -58.0% |
| Current assets | 29/58 | €15,822 | €6,907 | -€8,915 | -56.3% |
| Amounts receivable within one year | 40/41 | €13,373 | €4,640 | -€8,733 | -65.3% |
| Trade receivables | 40 | €10,963 | €4,640 | -€6,322 | -57.7% |
| Other amounts receivable | 41 | €2,411 | €0 | -€2,411 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,450 | €1,390 | -€60 | -4.1% |
| Deferred charges and accrued income | 490/1 | €999 | €877 | -€122 | -12.2% |
| Total equity and liabilities | 10/49 | €16,889 | €7,301 | -€9,587 | -56.8% |
| Equity | 10/15 | €1,768 | -€8,731 | -€10,500 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,232 | -€33,731 | -€10,500 | -45.2% |
| Amounts payable | 17/49 | €15,120 | €16,033 | +€913 | +6.0% |
| Amounts payable within one year | 42/48 | €15,120 | €16,033 | +€913 | +6.0% |
| Trade debts | 44 | €2,427 | €1,263 | -€1,164 | -48.0% |
| Suppliers | 440/4 | €2,427 | €1,263 | -€1,164 | -48.0% |
| Taxes, remuneration and social security | 45 | €8,235 | €10,712 | +€2,477 | +30.1% |
| Taxes | 450/3 | €8,235 | €10,712 | +€2,477 | +30.1% |
| Other amounts payable | 47/48 | €4,458 | €4,057 | -€400 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €735 | €673 | -€62 | -8.5% |
| Other operating charges | 640/8 | €757 | €4,164 | +€3,407 | +450.1% |
| Gross operating margin | 9900 | -€3,117 | -€4,079 | -€961 | -30.8% |
| Operating profit (loss) | 9901 | -€4,609 | -€8,915 | -€4,306 | -93.4% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €690 | €1,353 | +€663 | +96.1% |
| Recurring financial charges | 65 | €690 | €1,353 | +€663 | +96.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,299 | -€10,249 | -€4,950 | -93.4% |
| Income taxes | 67/77 | €243 | €251 | +€8 | +3.1% |
| Profit (loss) for the period | 9904 | -€5,542 | -€10,500 | -€4,958 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,542 | -€10,500 | -€4,958 | -89.5% |
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 1 October 2026 via checked.be.