AVAVA 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.
AVAVA Consulting
Largest movements
- Tangible fixed assets +€71,852
up €71,852 (+802%), from €8,959 to €80,810
of which Other tangible fixed assets: +€71,076
- Cash -€31,864
down €31,864 (-83.7%), from €38,071 to €6,206
mainly Investment in fixed assets (net) (-€77,941) and Tax, wage and social debts (-€6,718)
- Stocks and contracts +€5,615
new in 2025: €5,615
- Deferred charges and accrued income +€1,449
up €1,449 (+99.8%), from €1,452 to €2,901
- Debts after one year +€23,174
up €23,174 (+707%), from €3,280 to €26,453
- Current portion of long-term debt +€21,880
up €21,880 (+492%), from €4,444 to €26,323
- Profit (loss) carried forward +€8,049
up €8,049 (+13.4%), from €60,059 to €68,107
- Tax, wage and social debts -€6,718
down €6,718 (-56.7%), from €11,845 to €5,127
- Gross operating margin -€37,358
down €37,358 (-58.6%), from €63,751 to €26,393
- Taxes -€7,195
down €7,195 (-53.9%), from €13,354 to €6,159
- Staff costs +€3,559
new in 2025: €3,559
- Other operating charges -€1,672
down €1,672 (-58.9%), from €2,838 to €1,166
- Financial charges +€1,195
up €1,195 (+659%), from €182 to €1,377
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 | €86,745 | €133,746 | +€47,001 | +54.2% |
| Fixed assets | 21/28 | €8,959 | €80,810 | +€71,852 | +802% |
| Tangible fixed assets | 22/27 | €8,959 | €80,810 | +€71,852 | +802% |
| Plant, machinery and equipment | 23 | - | €4,548 | +€4,548 | |
| Furniture and vehicles | 24 | €8,959 | €5,186 | -€3,772 | -42.1% |
| Other tangible fixed assets | 26 | - | €71,076 | +€71,076 | |
| Current assets | 29/58 | €77,786 | €52,935 | -€24,851 | -31.9% |
| Stocks and contracts in progress | 3 | - | €5,615 | +€5,615 | |
| Stocks | 30/36 | - | €5,615 | +€5,615 | |
| Amounts receivable within one year | 40/41 | €38,264 | €38,213 | -€51 | -0.1% |
| Trade receivables | 40 | €31,691 | €22,342 | -€9,348 | -29.5% |
| Other amounts receivable | 41 | €6,573 | €15,871 | +€9,298 | +141% |
| Cash at bank and in hand | 54/58 | €38,071 | €6,206 | -€31,864 | -83.7% |
| Deferred charges and accrued income | 490/1 | €1,452 | €2,901 | +€1,449 | +99.8% |
| Total equity and liabilities | 10/49 | €86,745 | €133,746 | +€47,001 | +54.2% |
| Equity | 10/15 | €65,059 | €73,107 | +€8,049 | +12.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,059 | €68,107 | +€8,049 | +13.4% |
| Amounts payable | 17/49 | €21,686 | €60,638 | +€38,952 | +180% |
| Amounts payable after more than one year | 17 | €3,280 | €26,453 | +€23,174 | +707% |
| Financial debts | 170/4 | €3,280 | €26,453 | +€23,174 | +707% |
| Amounts payable within one year | 42/48 | €18,407 | €34,185 | +€15,778 | +85.7% |
| Current portion of amounts payable after more than one year | 42 | €4,444 | €26,323 | +€21,880 | +492% |
| Trade debts | 44 | €2,118 | €2,735 | +€617 | +29.1% |
| Suppliers | 440/4 | €2,118 | €2,735 | +€617 | +29.1% |
| Taxes, remuneration and social security | 45 | €11,845 | €5,127 | -€6,718 | -56.7% |
| Taxes | 450/3 | €11,845 | €5,127 | -€6,718 | -56.7% |
| Remuneration, social security and pensions | 62 | - | €3,559 | +€3,559 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,224 | €6,089 | +€865 | +16.6% |
| Other operating charges | 640/8 | €2,838 | €1,166 | -€1,672 | -58.9% |
| Gross operating margin | 9900 | €63,751 | €26,393 | -€37,358 | -58.6% |
| Operating profit (loss) | 9901 | €55,689 | €15,579 | -€40,109 | -72.0% |
| Financial income | 75/76B | €20 | €5 | -€14 | -72.3% |
| Recurring financial income | 75 | €20 | €5 | -€14 | -72.3% |
| Financial charges | 65/66B | €182 | €1,377 | +€1,195 | +659% |
| Recurring financial charges | 65 | €182 | €1,377 | +€1,195 | +659% |
| Profit (loss) for the period before taxes | 9903 | €55,527 | €14,208 | -€41,319 | -74.4% |
| Income taxes | 67/77 | €13,354 | €6,159 | -€7,195 | -53.9% |
| Profit (loss) for the period | 9904 | €42,173 | €8,049 | -€34,124 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,173 | €8,049 | -€34,124 | -80.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.