AVT SMART BOUW: 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.
AVT SMART BOUW
Largest movements
- Receivables within one year +€71,343
up €71,343 (+331%), from €21,551 to €92,894
of which Other amounts receivable: +€37,403
- Tangible fixed assets +€2,056
new in 2025: €2,056
of which Furniture and vehicles: +€1,429
- Profit (loss) carried forward +€56,432
up €56,432 (+588%), from €9,600 to €66,032
- Tax, wage and social debts +€17,403
up €17,403 (+551%), from €3,156 to €20,559
of which Taxes: +€16,472
- Trade debts +€1,424
up €1,424 (+18.3%), from €7,797 to €9,221
- Advances received -€1,000
no longer reported in 2025 (was €1,000)
- Gross operating margin +€61,009
up €61,009 (+426%), from €14,338 to €75,347
- Taxes +€13,318
up €13,318 (+422%), from €3,155 to €16,473
- Financial income +€2,068
up €2,068 (+51,696%), from €4 to €2,072
- Other operating charges +€1,269
up €1,269 (+88.7%), from €1,431 to €2,700
- Staff costs +€1,235
new in 2025: €1,235
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 | €21,553 | €95,823 | +€74,270 | +345% |
| Fixed assets | 21/28 | - | €2,056 | +€2,056 | |
| Tangible fixed assets | 22/27 | - | €2,056 | +€2,056 | |
| Plant, machinery and equipment | 23 | - | €627 | +€627 | |
| Furniture and vehicles | 24 | - | €1,429 | +€1,429 | |
| Current assets | 29/58 | €21,553 | €93,767 | +€72,214 | +335% |
| Amounts receivable within one year | 40/41 | €21,551 | €92,894 | +€71,343 | +331% |
| Trade receivables | 40 | €19,013 | €52,953 | +€33,940 | +179% |
| Other amounts receivable | 41 | €2,538 | €39,941 | +€37,403 | +1,474% |
| Cash at bank and in hand | 54/58 | €2 | - | -€2 | |
| Deferred charges and accrued income | 490/1 | - | €873 | +€873 | |
| Total equity and liabilities | 10/49 | €21,553 | €95,823 | +€74,270 | +345% |
| Equity | 10/15 | €9,600 | €66,032 | +€56,432 | +588% |
| Profit (loss) carried forward | 14 | €9,600 | €66,032 | +€56,432 | +588% |
| Amounts payable | 17/49 | €11,953 | €29,791 | +€17,838 | +149% |
| Amounts payable within one year | 42/48 | €11,953 | €29,791 | +€17,838 | +149% |
| Financial debts | 43 | - | €11 | +€11 | |
| Credit institutions | 430/8 | - | €11 | +€11 | |
| Trade debts | 44 | €7,797 | €9,221 | +€1,424 | +18.3% |
| Suppliers | 440/4 | €7,797 | €9,221 | +€1,424 | +18.3% |
| Advances received on contracts in progress | 46 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | €3,156 | €20,559 | +€17,403 | +551% |
| Taxes | 450/3 | €3,156 | €19,628 | +€16,472 | +522% |
| Remuneration and social security | 454/9 | - | €931 | +€931 | |
| Remuneration, social security and pensions | 62 | - | €1,235 | +€1,235 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €266 | +€266 | |
| Other operating charges | 640/8 | €1,431 | €2,700 | +€1,269 | +88.7% |
| Gross operating margin | 9900 | €14,338 | €75,347 | +€61,009 | +426% |
| Operating profit (loss) | 9901 | €12,907 | €71,146 | +€58,239 | +451% |
| Financial income | 75/76B | €4 | €2,072 | +€2,068 | +51,696% |
| Recurring financial income | 75 | €4 | €2,072 | +€2,068 | +51,696% |
| Financial charges | 65/66B | €156 | €314 | +€158 | +101% |
| Recurring financial charges | 65 | €156 | €314 | +€158 | +101% |
| Profit (loss) for the period before taxes | 9903 | €12,755 | €72,904 | +€60,149 | +472% |
| Income taxes | 67/77 | €3,155 | €16,473 | +€13,318 | +422% |
| Profit (loss) for the period | 9904 | €9,600 | €56,432 | +€46,832 | +488% |
| Profit (loss) for the period to be appropriated | 9905 | €9,600 | €56,432 | +€46,832 | +488% |
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 30 October 2026 via checked.be.