AVIA BRUSSELS 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.
AVIA BRUSSELS CONSULTING
Largest movements
- Cash +€20,264
up €20,264 (+2,852%), from €711 to €20,974
mainly Net result for the year (+€15,218) and Current portion of long-term debt (+€3,753)
- Tangible fixed assets +€1,349
new in 2025: €1,349
- Receivables within one year +€591
up €591 (+57.4%), from €1,031 to €1,622
- Profit (loss) carried forward +€15,218
up €15,218, from -€3,259 to €11,959
- Current portion of long-term debt +€3,753
new in 2025: €3,753
- Tax, wage and social debts +€3,233
new in 2025: €3,233
- Turnover +€84,160
new in 2025: €84,160
- Gross operating margin +€76,386
up €76,386, from -€402 to €75,984
- Staff costs +€57,029
new in 2025: €57,029
- Purchases and services +€10,113
up €10,113 (+2,517%), from €402 to €10,515
- Taxes +€3,233
new in 2025: €3,233
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 | €1,741 | €23,945 | +€22,204 | +1,275% |
| Fixed assets | 21/28 | - | €1,349 | +€1,349 | |
| Tangible fixed assets | 22/27 | - | €1,349 | +€1,349 | |
| Plant, machinery and equipment | 23 | - | €1,349 | +€1,349 | |
| Current assets | 29/58 | €1,741 | €22,596 | +€20,855 | +1,198% |
| Amounts receivable within one year | 40/41 | €1,031 | €1,622 | +€591 | +57.4% |
| Other amounts receivable | 41 | €1,031 | €1,622 | +€591 | +57.4% |
| Cash at bank and in hand | 54/58 | €711 | €20,974 | +€20,264 | +2,852% |
| Total equity and liabilities | 10/49 | €1,741 | €23,945 | +€22,204 | +1,275% |
| Equity | 10/15 | €1,741 | €16,959 | +€15,218 | +874% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Share premium | 1100/10 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€3,259 | €11,959 | +€15,218 | |
| Amounts payable | 17/49 | - | €6,986 | +€6,986 | |
| Amounts payable within one year | 42/48 | - | €6,986 | +€6,986 | |
| Current portion of amounts payable after more than one year | 42 | - | €3,753 | +€3,753 | |
| Taxes, remuneration and social security | 45 | - | €3,233 | +€3,233 | |
| Taxes | 450/3 | - | €3,233 | +€3,233 | |
| Turnover | 70 | - | €84,160 | +€84,160 | |
| Goods, raw materials, services and sundry goods | 60/61 | €402 | €10,515 | +€10,113 | +2,517% |
| Remuneration, social security and pensions | 62 | - | €57,029 | +€57,029 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €63 | +€63 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€402 | €75,984 | +€76,386 | |
| Operating profit (loss) | 9901 | -€402 | €18,492 | +€18,894 | |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.0% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€445 | €18,451 | +€18,897 | |
| Income taxes | 67/77 | - | €3,233 | +€3,233 | |
| Profit (loss) for the period | 9904 | -€445 | €15,218 | +€15,664 | |
| Profit (loss) for the period to be appropriated | 9905 | -€445 | €15,218 | +€15,664 |
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 30 October 2026 via checked.be.