AVM ARCHITECT: 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.
AVM ARCHITECT
Largest movements
- Cash +€19,965
up €19,965 (+68.2%), from €29,291 to €49,256
mainly Receivables after one year (+€18,500) and Depreciation (+€8,445)
- Receivables after one year -€18,500
down €18,500 (-20.8%), from €89,000 to €70,500
- Tangible fixed assets -€8,445
down €8,445 (-11.6%), from €73,112 to €64,667
of which Land and buildings: -€8,000
- Deferred charges and accrued income -€3,503
down €3,503 (-32.9%), from €10,645 to €7,141
- Receivables within one year -€2,858
down €2,858 (-94.5%), from €3,025 to €167
of which Trade receivables: -€3,025
- Debts after one year -€16,895
down €16,895 (-24.3%), from €69,573 to €52,679
- Reserves +€5,800
up €5,800 (+5.4%), from €106,539 to €112,338
- Tax, wage and social debts -€2,901
down €2,901 (-48.1%), from €6,029 to €3,128
- Financial income -€2,734
down €2,734 (-37.7%), from €7,259 to €4,524
- Taxes -€1,713
down €1,713 (-37.7%), from €4,546 to €2,833
- Gross operating margin -€1,632
down €1,632 (-7.7%), from €21,281 to €19,649
- Financial charges -€690
down €690 (-13.8%), from €5,012 to €4,322
- Depreciation -€512
down €512 (-5.7%), from €8,956 to €8,445
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,072 | €191,732 | -€13,341 | -6.5% |
| Fixed assets | 21/28 | €73,112 | €64,667 | -€8,445 | -11.6% |
| Tangible fixed assets | 22/27 | €73,112 | €64,667 | -€8,445 | -11.6% |
| Land and buildings | 22 | €72,667 | €64,667 | -€8,000 | -11.0% |
| Plant, machinery and equipment | 23 | €445 | €0 | -€445 | -100% |
| Current assets | 29/58 | €131,961 | €127,065 | -€4,896 | -3.7% |
| Amounts receivable after more than one year | 29 | €89,000 | €70,500 | -€18,500 | -20.8% |
| Other amounts receivable | 291 | €89,000 | €70,500 | -€18,500 | -20.8% |
| Amounts receivable within one year | 40/41 | €3,025 | €167 | -€2,858 | -94.5% |
| Trade receivables | 40 | €3,025 | €0 | -€3,025 | -100% |
| Other amounts receivable | 41 | - | €167 | +€167 | |
| Cash at bank and in hand | 54/58 | €29,291 | €49,256 | +€19,965 | +68.2% |
| Deferred charges and accrued income | 490/1 | €10,645 | €7,141 | -€3,503 | -32.9% |
| Total equity and liabilities | 10/49 | €205,072 | €191,732 | -€13,341 | -6.5% |
| Equity | 10/15 | €112,739 | €118,538 | +€5,800 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €106,539 | €112,338 | +€5,800 | +5.4% |
| Distributable reserves | 133 | €106,539 | €112,338 | +€5,800 | +5.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €92,334 | €73,194 | -€19,140 | -20.7% |
| Amounts payable after more than one year | 17 | €69,573 | €52,679 | -€16,895 | -24.3% |
| Financial debts | 170/4 | €69,573 | €52,679 | -€16,895 | -24.3% |
| Amounts payable within one year | 42/48 | €22,761 | €20,515 | -€2,246 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €14,006 | €14,789 | +€784 | +5.6% |
| Trade debts | 44 | €2,726 | €2,598 | -€128 | -4.7% |
| Suppliers | 440/4 | €2,726 | €2,598 | -€128 | -4.7% |
| Taxes, remuneration and social security | 45 | €6,029 | €3,128 | -€2,901 | -48.1% |
| Taxes | 450/3 | €6,029 | €3,128 | -€2,901 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,956 | €8,445 | -€512 | -5.7% |
| Other operating charges | 640/8 | €2,867 | €2,774 | -€93 | -3.2% |
| Gross operating margin | 9900 | €21,281 | €19,649 | -€1,632 | -7.7% |
| Operating profit (loss) | 9901 | €9,458 | €8,430 | -€1,028 | -10.9% |
| Financial income | 75/76B | €7,259 | €4,524 | -€2,734 | -37.7% |
| Recurring financial income | 75 | €7,259 | €4,524 | -€2,734 | -37.7% |
| Financial charges | 65/66B | €5,012 | €4,322 | -€690 | -13.8% |
| Recurring financial charges | 65 | €5,012 | €4,322 | -€690 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €11,704 | €8,632 | -€3,072 | -26.2% |
| Income taxes | 67/77 | €4,546 | €2,833 | -€1,713 | -37.7% |
| Profit (loss) for the period | 9904 | €7,158 | €5,800 | -€1,359 | -19.0% |
| Transfer from tax-exempt reserves | 789 | €3,522 | €0 | -€3,522 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €10,681 | €5,800 | -€4,881 | -45.7% |
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 18 October 2026 via checked.be.