AV GESTION: 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 GESTION
Largest movements
- Receivables within one year +€167,950
up €167,950 (+242.5%), from €69,247 to €237,197
of which Trade receivables: +€169,174
- Cash +€18,353
up €18,353 (+229.5%), from €7,996 to €26,349
mainly Trade debts (+€165,734) and Net result for the year (+€38,999)
- Tangible fixed assets -€10,095
down €10,095 (-23.9%), from €42,200 to €32,105
- Trade debts +€165,734
up €165,734 (+302.7%), from €54,754 to €220,488
- Profit (loss) carried forward +€14,504
up €14,504 (+30.0%), from €48,335 to €62,839
- Tax, wage and social debts -€5,383
down €5,383 (-40.0%), from €13,444 to €8,061
of which Taxes: -€5,173
- Depreciation +€9,967
up €9,967 (+356.0%), from €2,800 to €12,767
- Gross operating margin +€3,189
up €3,189 (+5.4%), from €59,566 to €62,755
- Taxes -€1,463
down €1,463 (-13.0%), from €11,213 to €9,750
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,533 | €295,759 | +€175,226 | +145.4% |
| Fixed assets | 21/28 | €42,200 | €32,105 | -€10,095 | -23.9% |
| Tangible fixed assets | 22/27 | €42,200 | €32,105 | -€10,095 | -23.9% |
| Furniture and vehicles | 24 | €42,200 | €32,105 | -€10,095 | -23.9% |
| Current assets | 29/58 | €78,333 | €263,654 | +€185,321 | +236.6% |
| Amounts receivable within one year | 40/41 | €69,247 | €237,197 | +€167,950 | +242.5% |
| Trade receivables | 40 | €53,957 | €223,131 | +€169,174 | +313.5% |
| Other amounts receivable | 41 | €15,290 | €14,066 | -€1,223 | -8.0% |
| Cash at bank and in hand | 54/58 | €7,996 | €26,349 | +€18,353 | +229.5% |
| Deferred charges and accrued income | 490/1 | €1,090 | €109 | -€981 | -90.0% |
| Total equity and liabilities | 10/49 | €120,533 | €295,759 | +€175,226 | +145.4% |
| Equity | 10/15 | €52,335 | €66,839 | +€14,504 | +27.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,335 | €62,839 | +€14,504 | +30.0% |
| Amounts payable | 17/49 | €68,198 | €228,920 | +€160,722 | +235.7% |
| Amounts payable within one year | 42/48 | €68,198 | €228,920 | +€160,722 | +235.7% |
| Trade debts | 44 | €54,754 | €220,488 | +€165,734 | +302.7% |
| Suppliers | 440/4 | €54,754 | €220,488 | +€165,734 | +302.7% |
| Taxes, remuneration and social security | 45 | €13,444 | €8,061 | -€5,383 | -40.0% |
| Taxes | 450/3 | €13,234 | €8,061 | -€5,173 | -39.1% |
| Remuneration and social security | 454/9 | €210 | - | -€210 | |
| Other amounts payable | 47/48 | - | €371 | +€371 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,800 | €12,767 | +€9,967 | +356.0% |
| Other operating charges | 640/8 | €624 | €584 | -€40 | -6.4% |
| Gross operating margin | 9900 | €59,566 | €62,755 | +€3,189 | +5.4% |
| Operating profit (loss) | 9901 | €56,142 | €49,404 | -€6,739 | -12.0% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €79 | €668 | +€590 | +746.7% |
| Recurring financial charges | 65 | €79 | €668 | +€590 | +746.7% |
| Profit (loss) for the period before taxes | 9903 | €56,064 | €48,749 | -€7,314 | -13.0% |
| Income taxes | 67/77 | €11,213 | €9,750 | -€1,463 | -13.0% |
| Profit (loss) for the period | 9904 | €44,851 | €38,999 | -€5,851 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,851 | €38,999 | -€5,851 | -13.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.