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
- Receivables within one year -€29,936
down €29,936 (-88.3%), from €33,906 to €3,970
- Cash +€3,316
up €3,316 (+113%), from €2,939 to €6,255
mainly Receivables within one year (+€29,936) and Trade debts (+€10,136)
- Accrued charges and deferred income -€30,000
no longer reported in 2025 (was €30,000)
- Trade debts +€10,136
up €10,136 (+1,412%), from €718 to €10,854
- Profit (loss) carried forward -€6,801
down €6,801, from €638 to -€6,163
- Financial charges +€30,128
up €30,128 (+233,366%), from €13 to €30,141
of which Non-recurring financial charges: +€30,000
- Gross operating margin +€23,322
up €23,322 (+8,435%), from €276 to €23,599
- Other operating charges +€259
new in 2025: €259
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 | €36,845 | €10,225 | -€26,620 | -72.2% |
| Fixed assets | 21/28 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €36,845 | €10,225 | -€26,620 | -72.2% |
| Amounts receivable within one year | 40/41 | €33,906 | €3,970 | -€29,936 | -88.3% |
| Trade receivables | 40 | €33,906 | €3,970 | -€29,936 | -88.3% |
| Cash at bank and in hand | 54/58 | €2,939 | €6,255 | +€3,316 | +113% |
| Total equity and liabilities | 10/49 | €36,845 | €10,225 | -€26,620 | -72.2% |
| Equity | 10/15 | €5,638 | -€1,163 | -€6,801 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €638 | -€6,163 | -€6,801 | |
| Amounts payable | 17/49 | €31,207 | €11,387 | -€19,819 | -63.5% |
| Amounts payable within one year | 42/48 | €1,207 | €11,387 | +€10,181 | +844% |
| Trade debts | 44 | €718 | €10,854 | +€10,136 | +1,412% |
| Suppliers | 440/4 | €718 | €10,854 | +€10,136 | +1,412% |
| Taxes, remuneration and social security | 45 | - | €44 | +€44 | |
| Taxes | 450/3 | - | €44 | +€44 | |
| Other amounts payable | 47/48 | €489 | €489 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €30,000 | - | -€30,000 | |
| Other operating charges | 640/8 | - | €259 | +€259 | |
| Gross operating margin | 9900 | €276 | €23,599 | +€23,322 | +8,435% |
| Operating profit (loss) | 9901 | €276 | €23,340 | +€23,063 | +8,341% |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Financial charges | 65/66B | €13 | €30,141 | +€30,128 | +233,366% |
| Recurring financial charges | 65 | €13 | €141 | +€128 | +988% |
| Non-recurring financial charges | 66B | - | €30,000 | +€30,000 | |
| Profit (loss) for the period before taxes | 9903 | €314 | -€6,801 | -€7,114 | |
| Income taxes | 67/77 | €63 | - | -€63 | |
| Profit (loss) for the period | 9904 | €251 | -€6,801 | -€7,052 | |
| Profit (loss) for the period to be appropriated | 9905 | €251 | -€6,801 | -€7,052 |
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 17 October 2026 via checked.be.