AV INFORMATION TECHNOLOGY: 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 INFORMATION TECHNOLOGY
Largest movements
- Receivables within one year +€8,189
up €8,189 (+21.8%), from €37,593 to €45,782
of which Other amounts receivable: +€5,799
- Cash -€5,942
down €5,942 (-20.6%), from €28,796 to €22,855
mainly Contributions, distributions and other (-€14,816) and Tax, wage and social debts (-€11,758)
- Deferred charges and accrued income +€1,923
new in 2025: €1,923
- Tangible fixed assets -€1,000
down €1,000 (-26.8%), from €3,734 to €2,734
- Other debts +€12,606
up €12,606 (+583.3%), from €2,161 to €14,767
- Tax, wage and social debts -€11,758
down €11,758 (-53.9%), from €21,812 to €10,054
- Trade debts +€2,322
up €2,322 (+25.5%), from €9,101 to €11,423
- Gross operating margin +€4,842
up €4,842 (+22.3%), from €21,753 to €26,595
- Financial charges +€1,450
up €1,450 (+169.2%), from €857 to €2,307
- Taxes -€520
down €520 (-8.2%), from €6,361 to €5,841
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 | €70,423 | €73,593 | +€3,170 | +4.5% |
| Fixed assets | 21/28 | €4,034 | €3,034 | -€1,000 | -24.8% |
| Tangible fixed assets | 22/27 | €3,734 | €2,734 | -€1,000 | -26.8% |
| Furniture and vehicles | 24 | €3,734 | €2,734 | -€1,000 | -26.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €66,389 | €70,559 | +€4,170 | +6.3% |
| Amounts receivable within one year | 40/41 | €37,593 | €45,782 | +€8,189 | +21.8% |
| Trade receivables | 40 | €34,621 | €37,011 | +€2,390 | +6.9% |
| Other amounts receivable | 41 | €2,972 | €8,771 | +€5,799 | +195.2% |
| Cash at bank and in hand | 54/58 | €28,796 | €22,855 | -€5,942 | -20.6% |
| Deferred charges and accrued income | 490/1 | - | €1,923 | +€1,923 | |
| Total equity and liabilities | 10/49 | €70,423 | €73,593 | +€3,170 | +4.5% |
| Equity | 10/15 | €20,409 | €20,409 | = | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €18,909 | €18,909 | = | 0.0% |
| Distributable reserves | 133 | €18,909 | €18,909 | = | 0.0% |
| Amounts payable | 17/49 | €50,014 | €53,184 | +€3,170 | +6.3% |
| Amounts payable within one year | 42/48 | €50,014 | €53,184 | +€3,170 | +6.3% |
| Trade debts | 44 | €9,101 | €11,423 | +€2,322 | +25.5% |
| Suppliers | 440/4 | €9,101 | €11,423 | +€2,322 | +25.5% |
| Advances received on contracts in progress | 46 | €16,940 | €16,940 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €21,812 | €10,054 | -€11,758 | -53.9% |
| Taxes | 450/3 | €21,812 | €10,054 | -€11,758 | -53.9% |
| Other amounts payable | 47/48 | €2,161 | €14,767 | +€12,606 | +583.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €2,858 | €2,647 | -€211 | -7.4% |
| Gross operating margin | 9900 | €21,753 | €26,595 | +€4,842 | +22.3% |
| Operating profit (loss) | 9901 | €17,894 | €22,948 | +€5,054 | +28.2% |
| Financial income | 75/76B | €2 | €17 | +€15 | +733.5% |
| Recurring financial income | 75 | €2 | €17 | +€15 | +733.5% |
| Financial charges | 65/66B | €857 | €2,307 | +€1,450 | +169.2% |
| Recurring financial charges | 65 | €857 | €2,307 | +€1,450 | +169.2% |
| Profit (loss) for the period before taxes | 9903 | €17,039 | €20,657 | +€3,618 | +21.2% |
| Income taxes | 67/77 | €6,361 | €5,841 | -€520 | -8.2% |
| Profit (loss) for the period | 9904 | €10,678 | €14,816 | +€4,139 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,678 | €14,816 | +€4,139 | +38.8% |
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 4 October 2026 via checked.be.