Ave-Rechts 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.
Ave-Rechts Consulting
Largest movements
- Cash +€25,201
up €25,201 (+127%), from €19,879 to €45,081
mainly Receivables within one year (+€15,973) and Net result for the year (+€14,943)
- Receivables within one year -€15,973
down €15,973 (-47.2%), from €33,810 to €17,837
of which Trade receivables: -€16,419
- Tangible fixed assets -€1,130
down €1,130 (-30.3%), from €3,725 to €2,595
of which Furniture and vehicles: -€663
- Profit (loss) carried forward +€13,225
up €13,225 (+37.1%), from €35,651 to €48,876
- Tax, wage and social debts -€4,607
down €4,607 (-26.6%), from €17,306 to €12,699
- Other debts -€1,225
no longer reported in 2026 (was €1,225)
- Trade debts +€818
up €818 (+35.5%), from €2,304 to €3,122
- Gross operating margin -€16,651
down €16,651 (-39.9%), from €41,747 to €25,097
- Taxes -€3,518
down €3,518 (-41.8%), from €8,422 to €4,904
- Financial charges +€1,795
up €1,795 (+93.3%), from €1,924 to €3,719
- Depreciation +€529
up €529 (+88.0%), from €601 to €1,130
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,555 | €66,698 | +€8,142 | +13.9% |
| Fixed assets | 21/28 | €3,725 | €2,595 | -€1,130 | -30.3% |
| Tangible fixed assets | 22/27 | €3,725 | €2,595 | -€1,130 | -30.3% |
| Plant, machinery and equipment | 23 | €2,126 | €1,658 | -€468 | -22.0% |
| Furniture and vehicles | 24 | €1,599 | €937 | -€663 | -41.4% |
| Current assets | 29/58 | €54,831 | €64,103 | +€9,272 | +16.9% |
| Amounts receivable within one year | 40/41 | €33,810 | €17,837 | -€15,973 | -47.2% |
| Trade receivables | 40 | €33,393 | €16,974 | -€16,419 | -49.2% |
| Other amounts receivable | 41 | €417 | €863 | +€446 | +107% |
| Cash at bank and in hand | 54/58 | €19,879 | €45,081 | +€25,201 | +127% |
| Deferred charges and accrued income | 490/1 | €1,141 | €1,185 | +€44 | +3.8% |
| Total equity and liabilities | 10/49 | €58,555 | €66,698 | +€8,142 | +13.9% |
| Equity | 10/15 | €37,651 | €50,876 | +€13,225 | +35.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,651 | €48,876 | +€13,225 | +37.1% |
| Amounts payable | 17/49 | €20,904 | €15,821 | -€5,083 | -24.3% |
| Amounts payable within one year | 42/48 | €20,904 | €15,821 | -€5,083 | -24.3% |
| Financial debts | 43 | €69 | - | -€69 | |
| Credit institutions | 430/8 | €69 | - | -€69 | |
| Trade debts | 44 | €2,304 | €3,122 | +€818 | +35.5% |
| Suppliers | 440/4 | €2,304 | €3,122 | +€818 | +35.5% |
| Taxes, remuneration and social security | 45 | €17,306 | €12,699 | -€4,607 | -26.6% |
| Taxes | 450/3 | €17,306 | €12,699 | -€4,607 | -26.6% |
| Other amounts payable | 47/48 | €1,225 | - | -€1,225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €601 | €1,130 | +€529 | +88.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €41,747 | €25,097 | -€16,651 | -39.9% |
| Operating profit (loss) | 9901 | €40,759 | €23,567 | -€17,192 | -42.2% |
| Financial charges | 65/66B | €1,924 | €3,719 | +€1,795 | +93.3% |
| Recurring financial charges | 65 | €1,924 | €3,719 | +€1,795 | +93.3% |
| Profit (loss) for the period before taxes | 9903 | €38,835 | €19,847 | -€18,988 | -48.9% |
| Income taxes | 67/77 | €8,422 | €4,904 | -€3,518 | -41.8% |
| Profit (loss) for the period | 9904 | €30,412 | €14,943 | -€15,469 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,412 | €14,943 | -€15,469 | -50.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.