AVL CONSULT: 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.
AVL CONSULT
Largest movements
- Cash +€7,131
up €7,131 (+41.8%), from €17,063 to €24,194
mainly Net result for the year (+€8,263) and Depreciation (+€2,442)
- Receivables within one year +€4,004
up €4,004, from €0 to €4,004
of which Other amounts receivable: +€4,004
- Tangible fixed assets -€2,442
down €2,442 (-44.0%), from €5,549 to €3,107
- Profit (loss) carried forward +€8,263
up €8,263 (+156%), from €5,298 to €13,560
- Tax, wage and social debts +€2,122
up €2,122 (+98.2%), from €2,161 to €4,283
of which Taxes: +€3,822
- Other debts -€1,789
down €1,789 (-16.7%), from €10,681 to €8,892
- Gross operating margin +€5,438
up €5,438 (+62.6%), from €8,681 to €14,119
- Taxes +€1,427
up €1,427 (+91.0%), from €1,569 to €2,996
- Depreciation +€664
up €664 (+37.3%), from €1,778 to €2,442
- Other operating charges +€239
new in 2025: €239
- Financial charges +€146
up €146 (+402%), from €36 to €182
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 | €22,612 | €31,305 | +€8,693 | +38.4% |
| Fixed assets | 21/28 | €5,549 | €3,107 | -€2,442 | -44.0% |
| Tangible fixed assets | 22/27 | €5,549 | €3,107 | -€2,442 | -44.0% |
| Furniture and vehicles | 24 | €5,549 | €3,107 | -€2,442 | -44.0% |
| Current assets | 29/58 | €17,063 | €28,198 | +€11,135 | +65.3% |
| Amounts receivable within one year | 40/41 | €0 | €4,004 | +€4,004 | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €4,004 | +€4,004 | |
| Cash at bank and in hand | 54/58 | €17,063 | €24,194 | +€7,131 | +41.8% |
| Total equity and liabilities | 10/49 | €22,612 | €31,305 | +€8,693 | +38.4% |
| Equity | 10/15 | €8,298 | €16,560 | +€8,263 | +99.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,298 | €13,560 | +€8,263 | +156% |
| Amounts payable | 17/49 | €14,315 | €14,745 | +€430 | +3.0% |
| Amounts payable within one year | 42/48 | €14,315 | €14,745 | +€430 | +3.0% |
| Trade debts | 44 | €1,473 | €1,570 | +€97 | +6.6% |
| Suppliers | 440/4 | €1,473 | €1,570 | +€97 | +6.6% |
| Taxes, remuneration and social security | 45 | €2,161 | €4,283 | +€2,122 | +98.2% |
| Taxes | 450/3 | €461 | €4,283 | +€3,822 | +829% |
| Remuneration and social security | 454/9 | €1,700 | €0 | -€1,700 | -100% |
| Other amounts payable | 47/48 | €10,681 | €8,892 | -€1,789 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,778 | €2,442 | +€664 | +37.3% |
| Other operating charges | 640/8 | - | €239 | +€239 | |
| Gross operating margin | 9900 | €8,681 | €14,119 | +€5,438 | +62.6% |
| Operating profit (loss) | 9901 | €6,903 | €11,438 | +€4,535 | +65.7% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €36 | €182 | +€146 | +402% |
| Recurring financial charges | 65 | €36 | €182 | +€146 | +402% |
| Profit (loss) for the period before taxes | 9903 | €6,866 | €11,259 | +€4,392 | +64.0% |
| Income taxes | 67/77 | €1,569 | €2,996 | +€1,427 | +91.0% |
| Profit (loss) for the period | 9904 | €5,298 | €8,263 | +€2,965 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,298 | €8,263 | +€2,965 | +56.0% |
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 15 October 2026 via checked.be.