AVI Consultancy: 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.
AVI Consultancy
Largest movements
- Cash -€22,316
down €22,316 (-7.0%), from €318,632 to €296,317
mainly Contributions, distributions and other (-€151,478) and Investment in fixed assets (net) (-€3,369)
- Reserves -€116,709
down €116,709 (-46.7%), from €249,751 to €133,042
of which Distributable reserves: -€116,709
- Other debts +€95,745
up €95,745 (+81.5%), from €117,550 to €213,295
- Gross operating margin -€4,982
down €4,982 (-8.2%), from €61,026 to €56,044
- Depreciation -€4,064
down €4,064 (-57.4%), from €7,078 to €3,013
- Taxes -€1,620
down €1,620 (-8.6%), from €18,869 to €17,249
- Financial income +€1,009
up €1,009 (+112%), from €898 to €1,906
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 | €399,390 | €375,854 | -€23,537 | -5.9% |
| Fixed assets | 21/28 | €60,984 | €61,340 | +€356 | +0.6% |
| Tangible fixed assets | 22/27 | €60,934 | €61,290 | +€356 | +0.6% |
| Land and buildings | 22 | €59,449 | €57,949 | -€1,500 | -2.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,485 | €3,341 | +€1,856 | +125% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €338,407 | €314,514 | -€23,893 | -7.1% |
| Amounts receivable within one year | 40/41 | €19,452 | €17,862 | -€1,590 | -8.2% |
| Trade receivables | 40 | €19,452 | €16,148 | -€3,303 | -17.0% |
| Other amounts receivable | 41 | €0 | €1,713 | +€1,713 | |
| Cash at bank and in hand | 54/58 | €318,632 | €296,317 | -€22,316 | -7.0% |
| Deferred charges and accrued income | 490/1 | €323 | €335 | +€13 | +3.9% |
| Total equity and liabilities | 10/49 | €399,390 | €375,854 | -€23,537 | -5.9% |
| Equity | 10/15 | €255,951 | €139,242 | -€116,709 | -45.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €249,751 | €133,042 | -€116,709 | -46.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €247,891 | €131,182 | -€116,709 | -47.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €143,439 | €236,611 | +€93,172 | +65.0% |
| Amounts payable within one year | 42/48 | €143,439 | €236,611 | +€93,172 | +65.0% |
| Financial debts | 43 | €1,322 | €1,621 | +€299 | +22.6% |
| Credit institutions | 430/8 | €1,322 | €1,621 | +€299 | +22.6% |
| Trade debts | 44 | €988 | €289 | -€699 | -70.7% |
| Suppliers | 440/4 | €988 | €289 | -€699 | -70.7% |
| Taxes, remuneration and social security | 45 | €23,579 | €21,405 | -€2,174 | -9.2% |
| Taxes | 450/3 | €20,418 | €21,405 | +€987 | +4.8% |
| Remuneration and social security | 454/9 | €3,161 | €0 | -€3,161 | -100% |
| Other amounts payable | 47/48 | €117,550 | €213,295 | +€95,745 | +81.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €47 | €0 | -€47 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,078 | €3,013 | -€4,064 | -57.4% |
| Other operating charges | 640/8 | €2,963 | €2,428 | -€534 | -18.0% |
| Gross operating margin | 9900 | €61,026 | €56,044 | -€4,982 | -8.2% |
| Operating profit (loss) | 9901 | €50,939 | €50,602 | -€337 | -0.7% |
| Financial income | 75/76B | €898 | €1,906 | +€1,009 | +112% |
| Recurring financial income | 75 | €898 | €1,906 | +€1,009 | +112% |
| Financial charges | 65/66B | €986 | €491 | -€495 | -50.2% |
| Recurring financial charges | 65 | €986 | €491 | -€495 | -50.2% |
| Profit (loss) for the period before taxes | 9903 | €50,851 | €52,018 | +€1,167 | +2.3% |
| Income taxes | 67/77 | €18,869 | €17,249 | -€1,620 | -8.6% |
| Profit (loss) for the period | 9904 | €31,982 | €34,769 | +€2,787 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,982 | €34,769 | +€2,787 | +8.7% |
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 14 October 2026 via checked.be.