AVDB Management & 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.
AVDB Management & Consulting
Largest movements
- Receivables within one year -€4,872
down €4,872 (-32.1%), from €15,155 to €10,283
- Cash +€2,613
up €2,613 (+5.2%), from €50,550 to €53,163
mainly Other debts (+€24,034) and Net result for the year (+€17,600)
- Other debts +€24,034
up €24,034 (+242%), from €9,919 to €33,953
- Profit (loss) carried forward -€22,400
down €22,400 (-52.6%), from €42,577 to €20,176
- Tax, wage and social debts -€1,780
down €1,780 (-13.9%), from €12,837 to €11,056
- Trade debts -€1,385
down €1,385 (-78.7%), from €1,759 to €374
- Gross operating margin -€6,215
down €6,215 (-19.6%), from €31,626 to €25,412
- Taxes -€1,626
down €1,626 (-24.3%), from €6,693 to €5,067
- Other operating charges +€442
up €442 (+61.3%), from €721 to €1,162
- Depreciation +€415
up €415 (+41.8%), from €993 to €1,408
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 | €68,341 | €66,810 | -€1,531 | -2.2% |
| Fixed assets | 21/28 | €2,295 | €2,641 | +€346 | +15.1% |
| Tangible fixed assets | 22/27 | €2,295 | €2,641 | +€346 | +15.1% |
| Furniture and vehicles | 24 | €2,295 | €2,641 | +€346 | +15.1% |
| Current assets | 29/58 | €66,046 | €64,169 | -€1,877 | -2.8% |
| Amounts receivable within one year | 40/41 | €15,155 | €10,283 | -€4,872 | -32.1% |
| Trade receivables | 40 | €15,155 | €10,283 | -€4,872 | -32.1% |
| Cash at bank and in hand | 54/58 | €50,550 | €53,163 | +€2,613 | +5.2% |
| Deferred charges and accrued income | 490/1 | €341 | €723 | +€381 | +112% |
| Total equity and liabilities | 10/49 | €68,341 | €66,810 | -€1,531 | -2.2% |
| Equity | 10/15 | €43,827 | €21,426 | -€22,400 | -51.1% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,577 | €20,176 | -€22,400 | -52.6% |
| Amounts payable | 17/49 | €24,515 | €45,384 | +€20,869 | +85.1% |
| Amounts payable within one year | 42/48 | €24,515 | €45,384 | +€20,869 | +85.1% |
| Trade debts | 44 | €1,759 | €374 | -€1,385 | -78.7% |
| Suppliers | 440/4 | €1,759 | €374 | -€1,385 | -78.7% |
| Taxes, remuneration and social security | 45 | €12,837 | €11,056 | -€1,780 | -13.9% |
| Taxes | 450/3 | €12,837 | €11,056 | -€1,780 | -13.9% |
| Other amounts payable | 47/48 | €9,919 | €33,953 | +€24,034 | +242% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €993 | €1,408 | +€415 | +41.8% |
| Other operating charges | 640/8 | €721 | €1,162 | +€442 | +61.3% |
| Gross operating margin | 9900 | €31,626 | €25,412 | -€6,215 | -19.6% |
| Operating profit (loss) | 9901 | €29,912 | €22,841 | -€7,071 | -23.6% |
| Financial income | 75/76B | €22 | €0 | -€22 | -99.9% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -99.9% |
| Financial charges | 65/66B | €86 | €174 | +€88 | +103% |
| Recurring financial charges | 65 | €86 | €174 | +€88 | +103% |
| Profit (loss) for the period before taxes | 9903 | €29,849 | €22,667 | -€7,181 | -24.1% |
| Income taxes | 67/77 | €6,693 | €5,067 | -€1,626 | -24.3% |
| Profit (loss) for the period | 9904 | €23,155 | €17,600 | -€5,555 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,155 | €17,600 | -€5,555 | -24.0% |
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 22 October 2026 via checked.be.