AVP 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.
What changed
AVP Consulting
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€129,543
2024 · €130,799-€1,256
Equity
€20,417
2024 · €19,873+€543
Cash
€120,484
2024 · €126,380-€5,896
Balance sheet total
€179,200
2024 · €186,035-€6,835
Largest movements
Assets
- Cash -€5,896
down €5,896 (-4.7%), from €126,380 to €120,484
mainly Contributions, distributions and other (-€129,000) and Other debts (-€6,000)
Equity and liabilities
- Other debts -€6,000
down €6,000 (-3.9%), from €152,947 to €146,947
- Trade debts -€2,587
down €2,587 (-87.2%), from €2,968 to €381
Income statement
- Taxes +€2,315
up €2,315 (+6.7%), from €34,746 to €37,061
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.
Result 2024
€130,799
Gross operating margin
+€64
Depreciation
+€439
Other operating charges
-€14
Financial income
+€26
Financial charges
+€544
Taxes
-€2,315
Result 2025
€129,543
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.
From operations
+€125,318
Investment
-€2,215
Financing
-€129,000
Cash 2024
€126,380
From operations (derived)
+€125,318
Net result for the year
+€129,543
Depreciation
+€3,089
Smaller working-capital items
+€65
Trade debts
-€2,587
Tax, wage and social debts
+€1,208
Other debts
-€6,000
Investment (derived)
-€2,215
Investment in fixed assets (net)
-€2,215
Financing
-€129,000
Contributions, distributions and other
-€129,000
Cash 2025
€120,484
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,035 | €179,200 | -€6,835 | -3.7% |
| Fixed assets | 21/28 | €27,808 | €26,934 | -€874 | -3.1% |
| Tangible fixed assets | 22/27 | €9,394 | €8,520 | -€874 | -9.3% |
| Plant, machinery and equipment | 23 | €1,691 | €1,234 | -€457 | -27.0% |
| Furniture and vehicles | 24 | €941 | €2,247 | +€1,306 | +138.7% |
| Other tangible fixed assets | 26 | €6,762 | €5,039 | -€1,723 | -25.5% |
| Financial fixed assets | 28 | €18,414 | €18,414 | = | 0.0% |
| Current assets | 29/58 | €158,227 | €152,266 | -€5,961 | -3.8% |
| Amounts receivable within one year | 40/41 | €28,134 | €27,946 | -€188 | -0.7% |
| Trade receivables | 40 | €22,550 | €24,139 | +€1,590 | +7.0% |
| Other amounts receivable | 41 | €5,584 | €3,807 | -€1,778 | -31.8% |
| Cash at bank and in hand | 54/58 | €126,380 | €120,484 | -€5,896 | -4.7% |
| Deferred charges and accrued income | 490/1 | €3,713 | €3,836 | +€123 | +3.3% |
| Total equity and liabilities | 10/49 | €186,035 | €179,200 | -€6,835 | -3.7% |
| Equity | 10/15 | €19,873 | €20,417 | +€543 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,273 | €1,817 | +€543 | +42.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,273 | €1,817 | +€543 | +42.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €166,162 | €158,783 | -€7,379 | -4.4% |
| Amounts payable within one year | 42/48 | €166,042 | €158,663 | -€7,379 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,968 | €381 | -€2,587 | -87.2% |
| Suppliers | 440/4 | €2,968 | €381 | -€2,587 | -87.2% |
| Taxes, remuneration and social security | 45 | €10,127 | €11,335 | +€1,208 | +11.9% |
| Taxes | 450/3 | €10,127 | €11,335 | +€1,208 | +11.9% |
| Other amounts payable | 47/48 | €152,947 | €146,947 | -€6,000 | -3.9% |
| Accrued charges and deferred income | 492/3 | €120 | €120 | = | 0.0% |
| Non-recurring operating income | 76A | €18,812 | €0 | -€18,812 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,528 | €3,089 | -€439 | -12.4% |
| Other operating charges | 640/8 | €836 | €850 | +€14 | +1.7% |
| Gross operating margin | 9900 | €173,513 | €173,577 | +€64 | 0.0% |
| Operating profit (loss) | 9901 | €169,149 | €169,638 | +€489 | +0.3% |
| Financial income | 75/76B | €10 | €36 | +€26 | +263.0% |
| Recurring financial income | 75 | €10 | €36 | +€26 | +263.0% |
| Financial charges | 65/66B | €3,614 | €3,070 | -€544 | -15.1% |
| Recurring financial charges | 65 | €3,614 | €3,070 | -€544 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €165,545 | €166,604 | +€1,059 | +0.6% |
| Income taxes | 67/77 | €34,746 | €37,061 | +€2,315 | +6.7% |
| Profit (loss) for the period | 9904 | €130,799 | €129,543 | -€1,256 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €130,799 | €129,543 | -€1,256 | -1.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.