AVP 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.
AVP CONSULT
Largest movements
- Receivables within one year +€250,383
up €250,383 (+1843.5%), from €13,582 to €263,965
of which Other amounts receivable: +€257,243
- Cash +€27,689
up €27,689 (+8.9%), from €309,849 to €337,537
mainly Trade debts (+€211,065) and Net result for the year (+€109,682)
- Trade debts +€211,065
up €211,065 (+1596.4%), from €13,222 to €224,287
- Reserves +€109,682
up €109,682 (+51.2%), from €214,046 to €323,728
- Tax, wage and social debts -€34,040
down €34,040 (-38.7%), from €87,916 to €53,876
- Other debts -€7,248
no longer reported in 2025 (was €7,248)
- Gross operating margin -€137,787
down €137,787 (-49.3%), from €279,625 to €141,839
- Taxes -€34,137
down €34,137 (-52.4%), from €65,181 to €31,043
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 | €323,431 | €602,890 | +€279,460 | +86.4% |
| Fixed assets | 21/28 | - | €1,388 | +€1,388 | |
| Tangible fixed assets | 22/27 | - | €1,388 | +€1,388 | |
| Plant, machinery and equipment | 23 | - | €1,388 | +€1,388 | |
| Current assets | 29/58 | €323,431 | €601,503 | +€278,072 | +86.0% |
| Amounts receivable within one year | 40/41 | €13,582 | €263,965 | +€250,383 | +1843.5% |
| Trade receivables | 40 | €13,582 | €6,723 | -€6,860 | -50.5% |
| Other amounts receivable | 41 | - | €257,243 | +€257,243 | |
| Cash at bank and in hand | 54/58 | €309,849 | €337,537 | +€27,689 | +8.9% |
| Total equity and liabilities | 10/49 | €323,431 | €602,890 | +€279,460 | +86.4% |
| Equity | 10/15 | €215,046 | €324,728 | +€109,682 | +51.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €214,046 | €323,728 | +€109,682 | +51.2% |
| Distributable reserves | 133 | €214,046 | €323,728 | +€109,682 | +51.2% |
| Amounts payable | 17/49 | €108,385 | €278,162 | +€169,777 | +156.6% |
| Amounts payable within one year | 42/48 | €108,385 | €278,162 | +€169,777 | +156.6% |
| Trade debts | 44 | €13,222 | €224,287 | +€211,065 | +1596.4% |
| Suppliers | 440/4 | €13,222 | €224,287 | +€211,065 | +1596.4% |
| Taxes, remuneration and social security | 45 | €87,916 | €53,876 | -€34,040 | -38.7% |
| Taxes | 450/3 | €87,916 | €53,876 | -€34,040 | -38.7% |
| Other amounts payable | 47/48 | €7,248 | - | -€7,248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €412 | +€412 | |
| Other operating charges | 640/8 | €384 | €542 | +€158 | +41.1% |
| Gross operating margin | 9900 | €279,625 | €141,839 | -€137,787 | -49.3% |
| Operating profit (loss) | 9901 | €279,241 | €140,884 | -€138,357 | -49.5% |
| Financial charges | 65/66B | €15 | €158 | +€144 | +974.0% |
| Recurring financial charges | 65 | €15 | €158 | +€144 | +974.0% |
| Profit (loss) for the period before taxes | 9903 | €279,226 | €140,726 | -€138,501 | -49.6% |
| Income taxes | 67/77 | €65,181 | €31,043 | -€34,137 | -52.4% |
| Profit (loss) for the period | 9904 | €214,046 | €109,682 | -€104,363 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €214,046 | €109,682 | -€104,363 | -48.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.