AVA CONSULTING: 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.
AVA CONSULTING
Largest movements
- Cash +€11,541
up €11,541 (+86.8%), from €13,294 to €24,835
mainly Other debts (+€10,602) and Net result for the year (+€7,747)
- Tangible fixed assets +€8,933
new in 2025: €8,933
- Receivables within one year +€484
up €484 (+8.2%), from €5,929 to €6,413
of which Trade receivables: +€463
- Other debts +€10,602
up €10,602 (+1,202%), from €882 to €11,485
- Reserves +€7,747
new in 2025: €7,747
- Tax, wage and social debts +€4,865
up €4,865 (+96.0%), from €5,066 to €9,931
of which Taxes: +€4,865
- Trade debts -€2,257
down €2,257 (-92.0%), from €2,454 to €197
- Gross operating margin +€15,553
up €15,553 (+1,420%), from €1,095 to €16,648
- Taxes +€3,704
up €3,704 (+1,183%), from €313 to €4,017
- Depreciation +€3,067
new in 2025: €3,067
- Other operating charges +€1,585
up €1,585 (+921%), from €172 to €1,757
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 | €19,223 | €40,181 | +€20,958 | +109% |
| Fixed assets | 21/28 | - | €8,933 | +€8,933 | |
| Tangible fixed assets | 22/27 | - | €8,933 | +€8,933 | |
| Furniture and vehicles | 24 | - | €8,933 | +€8,933 | |
| Current assets | 29/58 | €19,223 | €31,248 | +€12,024 | +62.6% |
| Amounts receivable within one year | 40/41 | €5,929 | €6,413 | +€484 | +8.2% |
| Trade receivables | 40 | €5,929 | €6,392 | +€463 | +7.8% |
| Other amounts receivable | 41 | - | €21 | +€21 | |
| Cash at bank and in hand | 54/58 | €13,294 | €24,835 | +€11,541 | +86.8% |
| Total equity and liabilities | 10/49 | €19,223 | €40,181 | +€20,958 | +109% |
| Equity | 10/15 | €10,821 | €18,568 | +€7,747 | +71.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | - | €7,747 | +€7,747 | |
| Distributable reserves | 133 | - | €7,747 | +€7,747 | |
| Profit (loss) carried forward | 14 | -€14,179 | -€14,179 | = | 0.0% |
| Amounts payable | 17/49 | €8,403 | €21,613 | +€13,210 | +157% |
| Amounts payable within one year | 42/48 | €8,403 | €21,613 | +€13,210 | +157% |
| Trade debts | 44 | €2,454 | €197 | -€2,257 | -92.0% |
| Suppliers | 440/4 | €2,454 | €197 | -€2,257 | -92.0% |
| Taxes, remuneration and social security | 45 | €5,066 | €9,931 | +€4,865 | +96.0% |
| Taxes | 450/3 | €2,861 | €7,726 | +€4,865 | +170% |
| Remuneration and social security | 454/9 | €2,205 | €2,205 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €882 | €11,485 | +€10,602 | +1,202% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,067 | +€3,067 | |
| Other operating charges | 640/8 | €172 | €1,757 | +€1,585 | +921% |
| Gross operating margin | 9900 | €1,095 | €16,648 | +€15,553 | +1,420% |
| Operating profit (loss) | 9901 | €923 | €11,825 | +€10,902 | +1,181% |
| Financial income | 75/76B | €42 | €0 | -€42 | -100% |
| Recurring financial income | 75 | €42 | €0 | -€42 | -100% |
| Financial charges | 65/66B | €135 | €60 | -€74 | -55.2% |
| Recurring financial charges | 65 | €135 | €60 | -€74 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €830 | €11,765 | +€10,934 | +1,317% |
| Income taxes | 67/77 | €313 | €4,017 | +€3,704 | +1,183% |
| Profit (loss) for the period | 9904 | €517 | €7,747 | +€7,230 | +1,398% |
| Profit (loss) for the period to be appropriated | 9905 | €517 | €7,747 | +€7,230 | +1,398% |
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 14 October 2026 via checked.be.