AVES TRAINING & 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.
AVES TRAINING & CONSULTING
Largest movements
- Cash +€20,151
up €20,151 (+466%), from €4,328 to €24,479
mainly Net result for the year (+€33,367) and Other debts (+€24,092)
- Receivables within one year -€4,330
down €4,330 (-19.2%), from €22,583 to €18,253
of which Other amounts receivable: -€9,100
- Deferred charges and accrued income -€1,304
down €1,304 (-57.3%), from €2,276 to €972
- Other debts +€24,092
up €24,092 (+1,767%), from €1,364 to €25,456
- Reserves -€15,325
down €15,325 (-79.5%), from €19,281 to €3,956
- Tax, wage and social debts +€6,907
up €6,907 (+95.5%), from €7,229 to €14,136
- Trade debts -€779
down €779 (-21.6%), from €3,601 to €2,823
- Gross operating margin +€43,474
up €43,474 (+1,217%), from €3,571 to €47,045
- Taxes +€8,667
up €8,667 (+2,089%), from €415 to €9,082
- Financial charges -€575
down €575 (-27.5%), from €2,090 to €1,515
- Depreciation +€498
up €498 (+24.0%), from €2,074 to €2,572
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 | €33,975 | €48,870 | +€14,895 | +43.8% |
| Fixed assets | 21/28 | €4,788 | €5,166 | +€377 | +7.9% |
| Tangible fixed assets | 22/27 | €4,788 | €5,166 | +€377 | +7.9% |
| Plant, machinery and equipment | 23 | €2,403 | €2,862 | +€458 | +19.1% |
| Furniture and vehicles | 24 | €2,385 | €2,304 | -€81 | -3.4% |
| Current assets | 29/58 | €29,187 | €43,704 | +€14,518 | +49.7% |
| Amounts receivable within one year | 40/41 | €22,583 | €18,253 | -€4,330 | -19.2% |
| Trade receivables | 40 | €12,998 | €17,767 | +€4,769 | +36.7% |
| Other amounts receivable | 41 | €9,585 | €486 | -€9,100 | -94.9% |
| Cash at bank and in hand | 54/58 | €4,328 | €24,479 | +€20,151 | +466% |
| Deferred charges and accrued income | 490/1 | €2,276 | €972 | -€1,304 | -57.3% |
| Total equity and liabilities | 10/49 | €33,975 | €48,870 | +€14,895 | +43.8% |
| Equity | 10/15 | €21,781 | €6,456 | -€15,325 | -70.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,281 | €3,956 | -€15,325 | -79.5% |
| Distributable reserves | 133 | €19,281 | €3,956 | -€15,325 | -79.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,194 | €42,414 | +€30,220 | +248% |
| Amounts payable within one year | 42/48 | €12,194 | €42,414 | +€30,220 | +248% |
| Trade debts | 44 | €3,601 | €2,823 | -€779 | -21.6% |
| Suppliers | 440/4 | €3,601 | €2,823 | -€779 | -21.6% |
| Taxes, remuneration and social security | 45 | €7,229 | €14,136 | +€6,907 | +95.5% |
| Taxes | 450/3 | €7,229 | €14,136 | +€6,907 | +95.5% |
| Other amounts payable | 47/48 | €1,364 | €25,456 | +€24,092 | +1,767% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,074 | €2,572 | +€498 | +24.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €3,571 | €47,045 | +€43,474 | +1,217% |
| Operating profit (loss) | 9901 | €992 | €43,954 | +€42,962 | +4,331% |
| Financial income | 75/76B | €2 | €10 | +€8 | +312% |
| Recurring financial income | 75 | €2 | €10 | +€8 | +312% |
| Financial charges | 65/66B | €2,090 | €1,515 | -€575 | -27.5% |
| Recurring financial charges | 65 | €2,090 | €1,515 | -€575 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,095 | €42,449 | +€43,544 | |
| Income taxes | 67/77 | €415 | €9,082 | +€8,667 | +2,089% |
| Profit (loss) for the period | 9904 | -€1,510 | €33,367 | +€34,878 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,510 | €33,367 | +€34,878 |
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 29 October 2026 via checked.be.