AVClinConsult: 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.
AVClinConsult
Largest movements
- Cash +€140,178
up €140,178 (+147%), from €95,636 to €235,814
mainly Net result for the year (+€120,949) and Accrued charges and deferred income (+€22,000)
- Receivables within one year +€17,696
up €17,696 (+72.0%), from €24,570 to €42,266
of which Trade receivables: +€18,468
- Profit (loss) carried forward +€120,949
up €120,949 (+137%), from €88,238 to €209,187
- Accrued charges and deferred income +€22,000
new in 2025: €22,000
- Tax, wage and social debts +€12,428
up €12,428 (+54.3%), from €22,868 to €35,296
- Other debts +€8,136
up €8,136 (+336%), from €2,421 to €10,557
- Trade debts -€6,001
down €6,001 (-93.4%), from €6,428 to €427
- Gross operating margin +€45,638
up €45,638 (+40.7%), from €112,163 to €157,801
- Taxes +€11,664
up €11,664 (+51.0%), from €22,868 to €34,532
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 | €122,955 | €280,466 | +€157,511 | +128% |
| Fixed assets | 21/28 | €2,750 | €2,387 | -€363 | -13.2% |
| Tangible fixed assets | 22/27 | €2,750 | €2,387 | -€363 | -13.2% |
| Furniture and vehicles | 24 | €2,750 | €2,387 | -€363 | -13.2% |
| Current assets | 29/58 | €120,206 | €278,080 | +€157,874 | +131% |
| Amounts receivable within one year | 40/41 | €24,570 | €42,266 | +€17,696 | +72.0% |
| Trade receivables | 40 | €23,177 | €41,645 | +€18,468 | +79.7% |
| Other amounts receivable | 41 | €1,393 | €621 | -€772 | -55.4% |
| Cash at bank and in hand | 54/58 | €95,636 | €235,814 | +€140,178 | +147% |
| Total equity and liabilities | 10/49 | €122,955 | €280,466 | +€157,511 | +128% |
| Equity | 10/15 | €91,238 | €212,187 | +€120,949 | +133% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,238 | €209,187 | +€120,949 | +137% |
| Amounts payable | 17/49 | €31,718 | €68,280 | +€36,562 | +115% |
| Amounts payable within one year | 42/48 | €31,718 | €46,280 | +€14,562 | +45.9% |
| Trade debts | 44 | €6,428 | €427 | -€6,001 | -93.4% |
| Suppliers | 440/4 | €6,428 | €427 | -€6,001 | -93.4% |
| Taxes, remuneration and social security | 45 | €22,868 | €35,296 | +€12,428 | +54.3% |
| Taxes | 450/3 | €22,868 | €35,296 | +€12,428 | +54.3% |
| Other amounts payable | 47/48 | €2,421 | €10,557 | +€8,136 | +336% |
| Accrued charges and deferred income | 492/3 | - | €22,000 | +€22,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527 | €1,132 | +€605 | +115% |
| Other operating charges | 640/8 | - | €201 | +€201 | |
| Gross operating margin | 9900 | €112,163 | €157,801 | +€45,638 | +40.7% |
| Operating profit (loss) | 9901 | €111,636 | €156,467 | +€44,831 | +40.2% |
| Financial charges | 65/66B | €530 | €986 | +€456 | +86.0% |
| Recurring financial charges | 65 | €530 | €956 | +€426 | +80.3% |
| Non-recurring financial charges | 66B | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | €111,106 | €155,481 | +€44,376 | +39.9% |
| Income taxes | 67/77 | €22,868 | €34,532 | +€11,664 | +51.0% |
| Profit (loss) for the period | 9904 | €88,238 | €120,949 | +€32,711 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €88,238 | €120,949 | +€32,711 | +37.1% |
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 14 October 2026 via checked.be.