AVI Consult: what changed
Two fiscal 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.
AVI Consult
Largest movements
- Cash -€28,222
down €28,222 (-28.5%), from €99,039 to €70,817
mainly Contributions, distributions and other (-€110,000) and Other debts (-€36,089)
- Tangible fixed assets +€9,234
up €9,234 (+41.7%), from €22,162 to €31,396
of which Other tangible fixed assets: +€13,326
- Deferred charges and accrued income -€3,162
down €3,162 (-53.4%), from €5,921 to €2,759
- Other debts -€36,089
down €36,089 (-30.6%), from €118,072 to €81,983
- Profit (loss) carried forward +€13,147
up €13,147 (+10725.6%), from €123 to €13,270
- Tax, wage and social debts +€3,200
up €3,200 (+3001.0%), from €107 to €3,307
- Debts after one year -€2,601
down €2,601 (-59.0%), from €4,409 to €1,807
- Gross operating margin +€8,154
up €8,154 (+5.0%), from €164,558 to €172,713
- Taxes +€3,200
up €3,200 (+9.1%), from €35,107 to €38,307
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 | €129,423 | €107,605 | -€21,818 | -16.9% |
| Fixed assets | 21/28 | €24,431 | €33,330 | +€8,899 | +36.4% |
| Intangible fixed assets | 21 | €2,269 | €1,934 | -€335 | -14.8% |
| Tangible fixed assets | 22/27 | €22,162 | €31,396 | +€9,234 | +41.7% |
| Furniture and vehicles | 24 | €17,880 | €13,788 | -€4,092 | -22.9% |
| Other tangible fixed assets | 26 | €4,282 | €17,608 | +€13,326 | +311.2% |
| Current assets | 29/58 | €104,992 | €74,275 | -€30,717 | -29.3% |
| Amounts receivable within one year | 40/41 | €32 | €699 | +€667 | +2069.6% |
| Other amounts receivable | 41 | €32 | €699 | +€667 | +2069.6% |
| Cash at bank and in hand | 54/58 | €99,039 | €70,817 | -€28,222 | -28.5% |
| Deferred charges and accrued income | 490/1 | €5,921 | €2,759 | -€3,162 | -53.4% |
| Total equity and liabilities | 10/49 | €129,423 | €107,605 | -€21,818 | -16.9% |
| Equity | 10/15 | €2,123 | €15,270 | +€13,147 | +619.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123 | €13,270 | +€13,147 | +10725.6% |
| Amounts payable | 17/49 | €127,300 | €92,335 | -€34,965 | -27.5% |
| Amounts payable after more than one year | 17 | €4,409 | €1,807 | -€2,601 | -59.0% |
| Financial debts | 170/4 | €4,409 | €1,807 | -€2,601 | -59.0% |
| Amounts payable within one year | 42/48 | €122,892 | €90,528 | -€32,363 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €2,476 | €2,601 | +€125 | +5.1% |
| Trade debts | 44 | €2,237 | €2,637 | +€400 | +17.9% |
| Suppliers | 440/4 | €2,237 | €2,637 | +€400 | +17.9% |
| Taxes, remuneration and social security | 45 | €107 | €3,307 | +€3,200 | +3001.0% |
| Taxes | 450/3 | €107 | €3,307 | +€3,200 | +3001.0% |
| Other amounts payable | 47/48 | €118,072 | €81,983 | -€36,089 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,867 | €7,935 | +€68 | +0.9% |
| Other operating charges | 640/8 | €737 | €786 | +€49 | +6.6% |
| Gross operating margin | 9900 | €164,558 | €172,713 | +€8,154 | +5.0% |
| Operating profit (loss) | 9901 | €155,954 | €163,991 | +€8,038 | +5.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €3,351 | €2,537 | -€813 | -24.3% |
| Recurring financial charges | 65 | €3,351 | €2,537 | -€813 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €152,603 | €161,454 | +€8,851 | +5.8% |
| Income taxes | 67/77 | €35,107 | €38,307 | +€3,200 | +9.1% |
| Profit (loss) for the period | 9904 | €117,496 | €123,147 | +€5,651 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €117,496 | €123,147 | +€5,651 | +4.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.