AVS BUILDING: what changed
Two fiscal 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 BUILDING
Largest movements
- Tangible fixed assets +€107,969
up €107,969 (+1700.3%), from €6,350 to €114,319
of which Furniture and vehicles: +€108,469
- Receivables within one year +€94,121
up €94,121 (+2837.5%), from €3,317 to €97,438
of which Trade receivables: +€81,807
- Cash +€72,378
up €72,378 (+1272.9%), from €5,686 to €78,064
mainly Trade debts (+€136,425) and Provisions (+€52,191)
- Trade debts +€136,425
up €136,425 (+17880.1%), from €763 to €137,188
- Provisions +€52,191
new in 2024: €52,191
- Profit (loss) carried forward +€26,671
up €26,671 (+317.1%), from €8,410 to €35,081
- Debts after one year +€26,070
new in 2024: €26,070
- Tax, wage and social debts +€18,256
up €18,256 (+651.3%), from €2,803 to €21,059
of which Taxes: +€14,256
- Gross operating margin +€112,655
up €112,655 (+946.8%), from €11,898 to €124,553
- Provisions +€52,191
new in 2024: €52,191
- Depreciation +€16,592
up €16,592 (+6100.0%), from €272 to €16,864
- Taxes +€13,256
up €13,256 (+472.9%), from €2,803 to €16,059
- Other operating charges +€8,321
up €8,321 (+2161.3%), from €385 to €8,706
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.
Cash bridge derived
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 | €15,353 | €291,499 | +€276,146 | +1798.6% |
| Fixed assets | 21/28 | €6,350 | €114,319 | +€107,969 | +1700.3% |
| Tangible fixed assets | 22/27 | €6,350 | €114,319 | +€107,969 | +1700.3% |
| Plant, machinery and equipment | 23 | €1,852 | €1,352 | -€500 | -27.0% |
| Furniture and vehicles | 24 | €4,498 | €112,967 | +€108,469 | +2411.5% |
| Current assets | 29/58 | €9,003 | €177,180 | +€168,177 | +1868.0% |
| Amounts receivable within one year | 40/41 | €3,317 | €97,438 | +€94,121 | +2837.5% |
| Trade receivables | 40 | €1,000 | €82,807 | +€81,807 | +8180.7% |
| Other amounts receivable | 41 | €2,317 | €14,631 | +€12,314 | +531.5% |
| Cash at bank and in hand | 54/58 | €5,686 | €78,064 | +€72,378 | +1272.9% |
| Deferred charges and accrued income | 490/1 | - | €1,678 | +€1,678 | |
| Total equity and liabilities | 10/49 | €15,353 | €291,499 | +€276,146 | +1798.6% |
| Equity | 10/15 | €8,410 | €35,081 | +€26,671 | +317.1% |
| Profit (loss) carried forward | 14 | €8,410 | €35,081 | +€26,671 | +317.1% |
| Provisions and deferred taxes | 16 | - | €52,191 | +€52,191 | |
| Provisions for liabilities and charges | 160/5 | - | €52,191 | +€52,191 | |
| Other liabilities and charges | 164/5 | - | €52,191 | +€52,191 | |
| Amounts payable | 17/49 | €6,943 | €204,227 | +€197,284 | +2841.5% |
| Amounts payable after more than one year | 17 | - | €26,070 | +€26,070 | |
| Financial debts | 170/4 | - | €26,070 | +€26,070 | |
| Amounts payable within one year | 42/48 | €6,943 | €178,157 | +€171,214 | +2466.0% |
| Current portion of amounts payable after more than one year | 42 | - | €11,842 | +€11,842 | |
| Trade debts | 44 | €763 | €137,188 | +€136,425 | +17880.1% |
| Suppliers | 440/4 | €763 | €137,188 | +€136,425 | +17880.1% |
| Taxes, remuneration and social security | 45 | €2,803 | €21,059 | +€18,256 | +651.3% |
| Taxes | 450/3 | €2,803 | €17,059 | +€14,256 | +508.6% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €3,377 | €8,068 | +€4,691 | +138.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €272 | €16,864 | +€16,592 | +6100.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €52,191 | +€52,191 | |
| Other operating charges | 640/8 | €385 | €8,706 | +€8,321 | +2161.3% |
| Gross operating margin | 9900 | €11,898 | €124,553 | +€112,655 | +946.8% |
| Operating profit (loss) | 9901 | €11,241 | €46,792 | +€35,551 | +316.3% |
| Financial charges | 65/66B | €28 | €4,062 | +€4,034 | +14407.1% |
| Recurring financial charges | 65 | €28 | €4,062 | +€4,034 | +14407.1% |
| Profit (loss) for the period before taxes | 9903 | €11,213 | €42,730 | +€31,517 | +281.1% |
| Income taxes | 67/77 | €2,803 | €16,059 | +€13,256 | +472.9% |
| Profit (loss) for the period | 9904 | €8,410 | €26,671 | +€18,261 | +217.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,410 | €26,671 | +€18,261 | +217.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.