AVEM Consult: 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.
AVEM Consult
Largest movements
- Tangible fixed assets -€16,361
down €16,361 (-30.6%), from €53,436 to €37,075
of which Furniture and vehicles: -€16,168
- Cash +€14,415
up €14,415 (+62.9%), from €22,902 to €37,317
mainly Net result for the year (+€67,154) and Other debts (+€23,318)
- Other debts +€23,318
up €23,318 (+1478.2%), from €1,577 to €24,895
- Reserves -€12,846
down €12,846 (-10.6%), from €120,923 to €108,077
- Debts after one year -€12,264
down €12,264 (-41.9%), from €29,286 to €17,022
- Gross operating margin +€19,176
up €19,176 (+23.2%), from €82,746 to €101,922
- Taxes +€5,121
up €5,121 (+36.2%), from €14,143 to €19,264
- Financial income +€1,319
up €1,319 (+57.1%), from €2,309 to €3,628
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.
Cash bridge derived
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 | €193,046 | €192,853 | -€193 | -0.1% |
| Fixed assets | 21/28 | €53,436 | €37,075 | -€16,361 | -30.6% |
| Tangible fixed assets | 22/27 | €53,436 | €37,075 | -€16,361 | -30.6% |
| Plant, machinery and equipment | 23 | €194 | €0 | -€194 | -100.0% |
| Furniture and vehicles | 24 | €53,242 | €37,075 | -€16,168 | -30.4% |
| Current assets | 29/58 | €139,610 | €155,778 | +€16,168 | +11.6% |
| Amounts receivable within one year | 40/41 | €16,326 | €17,785 | +€1,460 | +8.9% |
| Trade receivables | 40 | €16,292 | €17,785 | +€1,493 | +9.2% |
| Other amounts receivable | 41 | €34 | €0 | -€34 | -100.0% |
| Current investments | 50/53 | €99,330 | €99,143 | -€187 | -0.2% |
| Cash at bank and in hand | 54/58 | €22,902 | €37,317 | +€14,415 | +62.9% |
| Deferred charges and accrued income | 490/1 | €1,052 | €1,533 | +€481 | +45.8% |
| Total equity and liabilities | 10/49 | €193,046 | €192,853 | -€193 | -0.1% |
| Equity | 10/15 | €125,923 | €113,077 | -€12,846 | -10.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €120,923 | €108,077 | -€12,846 | -10.6% |
| Distributable reserves | 133 | €120,923 | €108,077 | -€12,846 | -10.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,123 | €79,776 | +€12,653 | +18.9% |
| Amounts payable after more than one year | 17 | €29,286 | €17,022 | -€12,264 | -41.9% |
| Financial debts | 170/4 | €29,286 | €17,022 | -€12,264 | -41.9% |
| Amounts payable within one year | 42/48 | €37,341 | €61,976 | +€24,635 | +66.0% |
| Current portion of amounts payable after more than one year | 42 | €11,849 | €12,264 | +€415 | +3.5% |
| Trade debts | 44 | €4,306 | €3,571 | -€735 | -17.1% |
| Suppliers | 440/4 | €4,306 | €3,571 | -€735 | -17.1% |
| Taxes, remuneration and social security | 45 | €19,608 | €21,246 | +€1,638 | +8.4% |
| Taxes | 450/3 | €15,369 | €17,005 | +€1,637 | +10.6% |
| Remuneration and social security | 454/9 | €4,240 | €4,241 | +€1 | 0.0% |
| Other amounts payable | 47/48 | €1,577 | €24,895 | +€23,318 | +1478.2% |
| Accrued charges and deferred income | 492/3 | €496 | €778 | +€282 | +56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,762 | €16,361 | -€401 | -2.4% |
| Other operating charges | 640/8 | €998 | €958 | -€40 | -4.0% |
| Gross operating margin | 9900 | €82,746 | €101,922 | +€19,176 | +23.2% |
| Operating profit (loss) | 9901 | €64,986 | €84,602 | +€19,616 | +30.2% |
| Financial income | 75/76B | €2,309 | €3,628 | +€1,319 | +57.1% |
| Recurring financial income | 75 | €2,309 | €3,628 | +€1,319 | +57.1% |
| Financial charges | 65/66B | €2,795 | €1,813 | -€982 | -35.1% |
| Recurring financial charges | 65 | €2,795 | €1,813 | -€982 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €64,500 | €86,418 | +€21,918 | +34.0% |
| Income taxes | 67/77 | €14,143 | €19,264 | +€5,121 | +36.2% |
| Profit (loss) for the period | 9904 | €50,357 | €67,154 | +€16,797 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,357 | €67,154 | +€16,797 | +33.4% |
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 10 October 2026 via checked.be.