AVR Services & Partners: 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.
AVR Services & Partners
Largest movements
- Receivables within one year +€168,585
up €168,585 (+254%), from €66,379 to €234,964
of which Other amounts receivable: +€141,741
- Cash +€36,048
up €36,048 (+65.5%), from €55,052 to €91,100
mainly Trade debts (+€208,744) and Tax, wage and social debts (+€8,509)
- Tangible fixed assets +€12,935
up €12,935 (+631%), from €2,049 to €14,984
of which Other tangible fixed assets: +€9,269
- Trade debts +€208,744
up €208,744 (+393%), from €53,109 to €261,854
- Tax, wage and social debts +€8,509
up €8,509 (+43.5%), from €19,567 to €28,076
- Gross operating margin -€29,692
down €29,692, from €25,666 to -€4,026
- Financial income +€6,279
up €6,279 (+527,612%), from €1 to €6,280
- Taxes -€5,885
down €5,885 (-100%), from €5,885 to €0
- Depreciation +€1,197
up €1,197 (+185%), from €647 to €1,844
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,705 | €341,347 | +€217,642 | +176% |
| Fixed assets | 21/28 | €2,274 | €14,984 | +€12,710 | +559% |
| Tangible fixed assets | 22/27 | €2,049 | €14,984 | +€12,935 | +631% |
| Plant, machinery and equipment | 23 | €2,049 | €5,715 | +€3,666 | +179% |
| Other tangible fixed assets | 26 | - | €9,269 | +€9,269 | |
| Financial fixed assets | 28 | €225 | - | -€225 | |
| Current assets | 29/58 | €121,431 | €326,363 | +€204,932 | +169% |
| Amounts receivable within one year | 40/41 | €66,379 | €234,964 | +€168,585 | +254% |
| Trade receivables | 40 | €34,788 | €61,631 | +€26,844 | +77.2% |
| Other amounts receivable | 41 | €31,592 | €173,333 | +€141,741 | +449% |
| Cash at bank and in hand | 54/58 | €55,052 | €91,100 | +€36,048 | +65.5% |
| Deferred charges and accrued income | 490/1 | - | €300 | +€300 | |
| Total equity and liabilities | 10/49 | €123,705 | €341,347 | +€217,642 | +176% |
| Equity | 10/15 | €51,029 | €50,067 | -€962 | -1.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €50,029 | €49,067 | -€962 | -1.9% |
| Distributable reserves | 133 | €50,029 | €49,067 | -€962 | -1.9% |
| Amounts payable | 17/49 | €72,676 | €291,280 | +€218,604 | +301% |
| Amounts payable within one year | 42/48 | €72,676 | €289,930 | +€217,254 | +299% |
| Trade debts | 44 | €53,109 | €261,854 | +€208,744 | +393% |
| Suppliers | 440/4 | €53,109 | €261,854 | +€208,744 | +393% |
| Taxes, remuneration and social security | 45 | €19,567 | €28,076 | +€8,509 | +43.5% |
| Taxes | 450/3 | €19,567 | €28,076 | +€8,509 | +43.5% |
| Accrued charges and deferred income | 492/3 | - | €1,350 | +€1,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €647 | €1,844 | +€1,197 | +185% |
| Other operating charges | 640/8 | €1,060 | €973 | -€86 | -8.1% |
| Gross operating margin | 9900 | €25,666 | -€4,026 | -€29,692 | |
| Operating profit (loss) | 9901 | €23,960 | -€6,843 | -€30,803 | |
| Financial income | 75/76B | €1 | €6,280 | +€6,279 | +527,612% |
| Recurring financial income | 75 | €1 | €6,280 | +€6,279 | +527,612% |
| Financial charges | 65/66B | €334 | €399 | +€65 | +19.3% |
| Recurring financial charges | 65 | €334 | €399 | +€65 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €23,627 | -€962 | -€24,589 | |
| Income taxes | 67/77 | €5,885 | €0 | -€5,885 | -100% |
| Profit (loss) for the period | 9904 | €17,741 | -€962 | -€18,703 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,741 | -€962 | -€18,703 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.