AVRIL 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.
AVRIL CONSULTING
Largest movements
- Cash -€26,109
down €26,109 (-79.2%), from €32,974 to €6,865
mainly Net result for the year (-€40,805) and Receivables within one year (-€11,368)
- Receivables within one year +€11,368
up €11,368 (+89.7%), from €12,670 to €24,037
of which Trade receivables: +€9,870
- Tangible fixed assets +€1,828
up €1,828 (+265%), from €689 to €2,517
of which Plant, machinery and equipment: +€1,718
- Deferred charges and accrued income +€625
up €625 (+11.9%), from €5,258 to €5,883
- Other debts +€44,157
up €44,157 (+152%), from €29,033 to €73,190
- Profit (loss) carried forward -€40,805
down €40,805 (-194%), from -€20,998 to -€61,802
- Trade debts -€7,259
down €7,259 (-40.8%), from €17,793 to €10,534
- Tax, wage and social debts -€5,423
down €5,423 (-61.6%), from €8,803 to €3,381
of which Taxes: -€8,575
- Current portion of long-term debt -€1,673
down €1,673 (-100%), from €1,673 to €0
- Gross operating margin -€31,942
down €31,942 (-88.6%), from €36,072 to €4,130
- Financial charges -€7,580
down €7,580 (-14.8%), from €51,359 to €43,779
- Depreciation -€5,039
down €5,039 (-86.4%), from €5,833 to €794
- Other operating charges -€802
down €802 (-79.5%), from €1,009 to €207
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 | €51,591 | €39,302 | -€12,289 | -23.8% |
| Fixed assets | 21/28 | €689 | €2,517 | +€1,828 | +265% |
| Tangible fixed assets | 22/27 | €689 | €2,517 | +€1,828 | +265% |
| Plant, machinery and equipment | 23 | - | €1,718 | +€1,718 | |
| Furniture and vehicles | 24 | €689 | €799 | +€110 | +15.9% |
| Current assets | 29/58 | €50,902 | €36,786 | -€14,116 | -27.7% |
| Amounts receivable within one year | 40/41 | €12,670 | €24,037 | +€11,368 | +89.7% |
| Trade receivables | 40 | €12,670 | €22,540 | +€9,870 | +77.9% |
| Other amounts receivable | 41 | - | €1,497 | +€1,497 | |
| Cash at bank and in hand | 54/58 | €32,974 | €6,865 | -€26,109 | -79.2% |
| Deferred charges and accrued income | 490/1 | €5,258 | €5,883 | +€625 | +11.9% |
| Total equity and liabilities | 10/49 | €51,591 | €39,302 | -€12,289 | -23.8% |
| Equity | 10/15 | -€6,998 | -€47,802 | -€40,805 | -583% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,000 | - | -€9,000 | |
| Reserves not available under the articles | 1311 | €9,000 | - | -€9,000 | |
| Distributable reserves | 133 | - | €9,000 | +€9,000 | |
| Profit (loss) carried forward | 14 | -€20,998 | -€61,802 | -€40,805 | -194% |
| Amounts payable | 17/49 | €58,589 | €87,105 | +€28,516 | +48.7% |
| Amounts payable within one year | 42/48 | €57,303 | €87,105 | +€29,802 | +52.0% |
| Current portion of amounts payable after more than one year | 42 | €1,673 | €0 | -€1,673 | -100% |
| Trade debts | 44 | €17,793 | €10,534 | -€7,259 | -40.8% |
| Suppliers | 440/4 | €17,793 | €10,534 | -€7,259 | -40.8% |
| Taxes, remuneration and social security | 45 | €8,803 | €3,381 | -€5,423 | -61.6% |
| Taxes | 450/3 | €8,803 | €229 | -€8,575 | -97.4% |
| Remuneration and social security | 454/9 | - | €3,152 | +€3,152 | |
| Other amounts payable | 47/48 | €29,033 | €73,190 | +€44,157 | +152% |
| Accrued charges and deferred income | 492/3 | €1,286 | €0 | -€1,286 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,833 | €794 | -€5,039 | -86.4% |
| Other operating charges | 640/8 | €1,009 | €207 | -€802 | -79.5% |
| Gross operating margin | 9900 | €36,072 | €4,130 | -€31,942 | -88.6% |
| Operating profit (loss) | 9901 | €29,231 | €3,130 | -€26,101 | -89.3% |
| Financial charges | 65/66B | €51,359 | €43,779 | -€7,580 | -14.8% |
| Recurring financial charges | 65 | €51,359 | €43,779 | -€7,580 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,129 | -€40,649 | -€18,520 | -83.7% |
| Income taxes | 67/77 | €179 | €156 | -€24 | -13.2% |
| Profit (loss) for the period | 9904 | -€22,308 | -€40,805 | -€18,497 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,308 | -€40,805 | -€18,497 | -82.9% |
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 28 October 2026 via checked.be.