AVIT 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.
AVIT Consulting
Largest movements
- Cash +€81,238
up €81,238 (+202.0%), from €40,211 to €121,449
mainly Net result for the year (+€71,485) and Tax, wage and social debts (+€13,028)
- Tangible fixed assets -€11,086
down €11,086 (-22.4%), from €49,597 to €38,511
of which Furniture and vehicles: -€48,046
- Receivables within one year +€3,684
up €3,684 (+26.3%), from €13,984 to €17,668
- Reserves +€69,819
up €69,819 (+152.6%), from €45,743 to €115,561
- Tax, wage and social debts +€13,028
up €13,028 (+82.5%), from €15,791 to €28,819
of which Taxes: +€13,028
- Debts after one year -€10,644
down €10,644 (-40.2%), from €26,464 to €15,821
- Gross operating margin +€34,915
up €34,915 (+50.5%), from €69,171 to €104,086
- Taxes +€6,613
up €6,613 (+53.9%), from €12,277 to €18,890
- Depreciation +€4,493
up €4,493 (+68.1%), from €6,593 to €11,086
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 | €105,947 | €179,431 | +€73,485 | +69.4% |
| Fixed assets | 21/28 | €49,597 | €38,511 | -€11,086 | -22.4% |
| Tangible fixed assets | 22/27 | €49,597 | €38,511 | -€11,086 | -22.4% |
| Furniture and vehicles | 24 | €49,597 | €1,551 | -€48,046 | -96.9% |
| Leasing and similar rights | 25 | - | €36,960 | +€36,960 | |
| Current assets | 29/58 | €56,349 | €140,920 | +€84,571 | +150.1% |
| Amounts receivable within one year | 40/41 | €13,984 | €17,668 | +€3,684 | +26.3% |
| Trade receivables | 40 | €13,984 | €17,668 | +€3,684 | +26.3% |
| Cash at bank and in hand | 54/58 | €40,211 | €121,449 | +€81,238 | +202.0% |
| Deferred charges and accrued income | 490/1 | €2,154 | €1,804 | -€351 | -16.3% |
| Total equity and liabilities | 10/49 | €105,947 | €179,431 | +€73,485 | +69.4% |
| Equity | 10/15 | €48,743 | €118,561 | +€69,819 | +143.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,743 | €115,561 | +€69,819 | +152.6% |
| Distributable reserves | 133 | €45,743 | €115,561 | +€69,819 | +152.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,204 | €60,870 | +€3,666 | +6.4% |
| Amounts payable after more than one year | 17 | €26,464 | €15,821 | -€10,644 | -40.2% |
| Financial debts | 170/4 | €26,464 | €15,821 | -€10,644 | -40.2% |
| Amounts payable within one year | 42/48 | €30,740 | €45,049 | +€14,310 | +46.6% |
| Current portion of amounts payable after more than one year | 42 | €10,229 | €10,644 | +€414 | +4.1% |
| Trade debts | 44 | €2,987 | €3,812 | +€824 | +27.6% |
| Suppliers | 440/4 | €2,987 | €3,812 | +€824 | +27.6% |
| Taxes, remuneration and social security | 45 | €15,791 | €28,819 | +€13,028 | +82.5% |
| Taxes | 450/3 | €15,631 | €28,659 | +€13,028 | +83.4% |
| Remuneration and social security | 454/9 | €160 | €160 | = | 0.0% |
| Other amounts payable | 47/48 | €1,732 | €1,775 | +€43 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,593 | €11,086 | +€4,493 | +68.1% |
| Other operating charges | 640/8 | €1,859 | €1,202 | -€657 | -35.3% |
| Gross operating margin | 9900 | €69,171 | €104,086 | +€34,915 | +50.5% |
| Operating profit (loss) | 9901 | €60,719 | €91,797 | +€31,078 | +51.2% |
| Financial charges | 65/66B | €1,034 | €1,423 | +€389 | +37.6% |
| Recurring financial charges | 65 | €1,034 | €1,423 | +€389 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | €59,686 | €90,375 | +€30,689 | +51.4% |
| Income taxes | 67/77 | €12,277 | €18,890 | +€6,613 | +53.9% |
| Profit (loss) for the period | 9904 | €47,409 | €71,485 | +€24,076 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,409 | €71,485 | +€24,076 | +50.8% |
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.