AV e- Boekhouding: 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 e- Boekhouding
Largest movements
- Tangible fixed assets -€21,593
down €21,593 (-28.3%), from €76,230 to €54,637
of which Land and buildings: -€21,332
- Deferred charges and accrued income +€4,522
up €4,522 (+52.3%), from €8,643 to €13,165
- Debts after one year -€18,618
down €18,618 (-31.6%), from €58,874 to €40,256
- Tax, wage and social debts +€3,769
up €3,769 (+31.0%), from €12,146 to €15,915
of which Remuneration and social security: +€3,531
- Trade debts -€3,400
down €3,400 (-9.4%), from €35,991 to €32,590
- Staff costs -€6,780
down €6,780 (-24.0%), from €28,270 to €21,490
- Gross operating margin -€4,579
down €4,579 (-7.3%), from €62,361 to €57,782
- Other operating charges +€2,116
up €2,116 (+45.1%), from €4,691 to €6,808
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 | €205,773 | €188,800 | -€16,974 | -8.2% |
| Fixed assets | 21/28 | €76,230 | €54,637 | -€21,593 | -28.3% |
| Tangible fixed assets | 22/27 | €76,230 | €54,637 | -€21,593 | -28.3% |
| Land and buildings | 22 | €74,927 | €53,594 | -€21,332 | -28.5% |
| Furniture and vehicles | 24 | €1,304 | €1,043 | -€261 | -20.0% |
| Current assets | 29/58 | €129,543 | €134,163 | +€4,620 | +3.6% |
| Amounts receivable within one year | 40/41 | €114,260 | €112,854 | -€1,406 | -1.2% |
| Trade receivables | 40 | €114,260 | €112,854 | -€1,406 | -1.2% |
| Cash at bank and in hand | 54/58 | €6,640 | €8,144 | +€1,504 | +22.6% |
| Deferred charges and accrued income | 490/1 | €8,643 | €13,165 | +€4,522 | +52.3% |
| Total equity and liabilities | 10/49 | €205,773 | €188,800 | -€16,974 | -8.2% |
| Equity | 10/15 | €16,702 | €18,153 | +€1,451 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,139 | €6,139 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €569 | €569 | = | 0.0% |
| Distributable reserves | 133 | €3,710 | €3,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,037 | -€6,586 | +€1,451 | +18.0% |
| Amounts payable | 17/49 | €189,071 | €170,647 | -€18,424 | -9.7% |
| Amounts payable after more than one year | 17 | €58,874 | €40,256 | -€18,618 | -31.6% |
| Financial debts | 170/4 | €58,874 | €40,256 | -€18,618 | -31.6% |
| Amounts payable within one year | 42/48 | €130,197 | €130,391 | +€194 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €21,257 | €21,257 | = | 0.0% |
| Trade debts | 44 | €35,991 | €32,590 | -€3,400 | -9.4% |
| Suppliers | 440/4 | €35,991 | €32,590 | -€3,400 | -9.4% |
| Taxes, remuneration and social security | 45 | €12,146 | €15,915 | +€3,769 | +31.0% |
| Taxes | 450/3 | €11,284 | €11,522 | +€238 | +2.1% |
| Remuneration and social security | 454/9 | €863 | €4,394 | +€3,531 | +409% |
| Other amounts payable | 47/48 | €60,803 | €60,628 | -€174 | -0.3% |
| Remuneration, social security and pensions | 62 | €28,270 | €21,490 | -€6,780 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,445 | €21,593 | +€148 | +0.7% |
| Other operating charges | 640/8 | €4,691 | €6,808 | +€2,116 | +45.1% |
| Gross operating margin | 9900 | €62,361 | €57,782 | -€4,579 | -7.3% |
| Operating profit (loss) | 9901 | €7,955 | €7,891 | -€63 | -0.8% |
| Financial income | 75/76B | €171 | €502 | +€331 | +193% |
| Recurring financial income | 75 | €171 | €502 | +€331 | +193% |
| Financial charges | 65/66B | €6,136 | €5,679 | -€457 | -7.4% |
| Recurring financial charges | 65 | €6,136 | €5,679 | -€457 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €1,990 | €2,715 | +€724 | +36.4% |
| Income taxes | 67/77 | €1,281 | €1,264 | -€17 | -1.3% |
| Profit (loss) for the period | 9904 | €710 | €1,451 | +€741 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €710 | €1,451 | +€741 | +104% |
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 25 October 2026 via checked.be.