AVS-Bouwonderneming: 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.
AVS-Bouwonderneming
Largest movements
- Tangible fixed assets +€31,076
up €31,076 (+385.6%), from €8,060 to €39,136
of which Furniture and vehicles: +€32,065
- Cash +€7,668
up €7,668 (+35.5%), from €21,588 to €29,256
mainly Debts after one year (+€18,017) and Net result for the year (+€9,352)
- Receivables within one year -€940
down €940 (-39.7%), from €2,369 to €1,429
of which Trade receivables: -€1,980
- Debts after one year +€18,017
new in 2025: €18,017
- Reserves +€9,352
up €9,352 (+62.8%), from €14,883 to €24,235
- Current portion of long-term debt +€5,251
up €5,251 (+342.1%), from €1,535 to €6,786
- Other debts +€3,083
up €3,083 (+46.8%), from €6,594 to €9,677
- Tax, wage and social debts +€1,455
up €1,455 (+42.5%), from €3,427 to €4,882
of which Remuneration and social security: +€1,400
- Gross operating margin +€18,067
up €18,067 (+510.6%), from €3,538 to €21,605
- Depreciation +€5,044
up €5,044 (+280.7%), from €1,797 to €6,841
- Taxes +€2,556
up €2,556 (+1196.1%), from €214 to €2,770
- Financial charges +€1,209
up €1,209 (+398.8%), from €303 to €1,512
- Other operating charges +€346
up €346 (+43.9%), from €787 to €1,134
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 | €32,450 | €69,821 | +€37,371 | +115.2% |
| Fixed assets | 21/28 | €8,060 | €39,136 | +€31,076 | +385.6% |
| Tangible fixed assets | 22/27 | €8,060 | €39,136 | +€31,076 | +385.6% |
| Plant, machinery and equipment | 23 | €2,910 | €1,921 | -€989 | -34.0% |
| Furniture and vehicles | 24 | €5,150 | €37,215 | +€32,065 | +622.6% |
| Current assets | 29/58 | €24,390 | €30,685 | +€6,295 | +25.8% |
| Amounts receivable within one year | 40/41 | €2,369 | €1,429 | -€940 | -39.7% |
| Trade receivables | 40 | €1,980 | - | -€1,980 | |
| Other amounts receivable | 41 | €389 | €1,429 | +€1,040 | +267.2% |
| Cash at bank and in hand | 54/58 | €21,588 | €29,256 | +€7,668 | +35.5% |
| Deferred charges and accrued income | 490/1 | €433 | - | -€433 | |
| Total equity and liabilities | 10/49 | €32,450 | €69,821 | +€37,371 | +115.2% |
| Equity | 10/15 | €18,883 | €28,235 | +€9,352 | +49.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €14,883 | €24,235 | +€9,352 | +62.8% |
| Distributable reserves | 133 | €14,883 | €24,235 | +€9,352 | +62.8% |
| Amounts payable | 17/49 | €13,568 | €41,586 | +€28,019 | +206.5% |
| Amounts payable after more than one year | 17 | - | €18,017 | +€18,017 | |
| Financial debts | 170/4 | - | €18,017 | +€18,017 | |
| Amounts payable within one year | 42/48 | €13,568 | €23,569 | +€10,002 | +73.7% |
| Current portion of amounts payable after more than one year | 42 | €1,535 | €6,786 | +€5,251 | +342.1% |
| Trade debts | 44 | €2,012 | €2,224 | +€213 | +10.6% |
| Suppliers | 440/4 | €2,012 | €2,224 | +€213 | +10.6% |
| Taxes, remuneration and social security | 45 | €3,427 | €4,882 | +€1,455 | +42.5% |
| Taxes | 450/3 | €3,427 | €3,482 | +€55 | +1.6% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | €6,594 | €9,677 | +€3,083 | +46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,797 | €6,841 | +€5,044 | +280.7% |
| Other operating charges | 640/8 | €787 | €1,134 | +€346 | +43.9% |
| Gross operating margin | 9900 | €3,538 | €21,605 | +€18,067 | +510.6% |
| Operating profit (loss) | 9901 | €953 | €13,630 | +€12,676 | +1329.6% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €303 | €1,512 | +€1,209 | +398.8% |
| Recurring financial charges | 65 | €303 | €1,512 | +€1,209 | +398.8% |
| Profit (loss) for the period before taxes | 9903 | €650 | €12,122 | +€11,472 | +1764.2% |
| Income taxes | 67/77 | €214 | €2,770 | +€2,556 | +1196.1% |
| Profit (loss) for the period | 9904 | €437 | €9,352 | +€8,915 | +2042.3% |
| Profit (loss) for the period to be appropriated | 9905 | €437 | €9,352 | +€8,915 | +2042.3% |
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 9 October 2026 via checked.be.