AV INFORMATIQUE: 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 INFORMATIQUE
Largest movements
- Tangible fixed assets -€20,865
down €20,865 (-13.3%), from €156,745 to €135,880
of which Land and buildings: -€20,715
- Receivables within one year +€18,556
up €18,556 (+2,653%), from €700 to €19,256
- Cash +€2,440
up €2,440 (+72.0%), from €3,389 to €5,829
mainly Depreciation (+€20,865) and Trade debts (+€16,150)
- Debts after one year -€23,080
down €23,080 (-12.7%), from €181,136 to €158,056
- Trade debts +€16,150
up €16,150 (+1,043%), from €1,548 to €17,698
- Profit (loss) carried forward +€6,133
up €6,133 (+5.6%), from -€109,727 to -€103,593
- Tax, wage and social debts +€3,115
up €3,115 (+391%), from €796 to €3,911
of which Taxes: +€2,956
- Other debts -€2,384
down €2,384 (-5.1%), from €46,899 to €44,516
- Financial charges -€510
down €510 (-8.6%), from €5,896 to €5,386
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 | €161,784 | €162,268 | +€484 | +0.3% |
| Fixed assets | 21/28 | €156,795 | €135,930 | -€20,865 | -13.3% |
| Tangible fixed assets | 22/27 | €156,745 | €135,880 | -€20,865 | -13.3% |
| Land and buildings | 22 | €156,575 | €135,860 | -€20,715 | -13.2% |
| Other tangible fixed assets | 26 | €170 | €20 | -€150 | -88.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €4,989 | €26,338 | +€21,349 | +428% |
| Stocks and contracts in progress | 3 | €900 | €900 | = | 0.0% |
| Stocks | 30/36 | €900 | €900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €700 | €19,256 | +€18,556 | +2,653% |
| Trade receivables | 40 | €700 | €19,256 | +€18,556 | +2,653% |
| Cash at bank and in hand | 54/58 | €3,389 | €5,829 | +€2,440 | +72.0% |
| Deferred charges and accrued income | 490/1 | - | €353 | +€353 | |
| Total equity and liabilities | 10/49 | €161,784 | €162,268 | +€484 | +0.3% |
| Equity | 10/15 | -€91,127 | -€84,993 | +€6,133 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,727 | -€103,593 | +€6,133 | +5.6% |
| Amounts payable | 17/49 | €252,910 | €247,262 | -€5,649 | -2.2% |
| Amounts payable after more than one year | 17 | €181,136 | €158,056 | -€23,080 | -12.7% |
| Financial debts | 170/4 | €181,136 | €158,056 | -€23,080 | -12.7% |
| Amounts payable within one year | 42/48 | €71,774 | €89,206 | +€17,431 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €22,530 | €23,080 | +€550 | +2.4% |
| Trade debts | 44 | €1,548 | €17,698 | +€16,150 | +1,043% |
| Suppliers | 440/4 | €1,548 | €17,698 | +€16,150 | +1,043% |
| Taxes, remuneration and social security | 45 | €796 | €3,911 | +€3,115 | +391% |
| Taxes | 450/3 | €788 | €3,743 | +€2,956 | +375% |
| Remuneration and social security | 454/9 | €9 | €168 | +€159 | +1,842% |
| Other amounts payable | 47/48 | €46,899 | €44,516 | -€2,384 | -5.1% |
| Remuneration, social security and pensions | 62 | €2,312 | €2,288 | -€24 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,865 | €20,865 | = | 0.0% |
| Other operating charges | 640/8 | €2,155 | €2,180 | +€25 | +1.2% |
| Gross operating margin | 9900 | €36,848 | €36,853 | +€5 | 0.0% |
| Operating profit (loss) | 9901 | €11,516 | €11,519 | +€3 | 0.0% |
| Financial income | 75/76B | €3 | €0 | -€2 | -92.0% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -92.0% |
| Financial charges | 65/66B | €5,896 | €5,386 | -€510 | -8.6% |
| Recurring financial charges | 65 | €5,896 | €5,386 | -€510 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €5,623 | €6,133 | +€510 | +9.1% |
| Profit (loss) for the period | 9904 | €5,623 | €6,133 | +€510 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,623 | €6,133 | +€510 | +9.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.