A&V CONSTRUCT: what changed
A&V CONSTRUCT
Largest movements
- Stocks and contracts -€789,361
no longer reported in 2025 (was €789,361)
- Receivables within one year +€263,293
up €263,293 (+1,158%), from €22,736 to €286,029
- Debts after one year -€570,000
no longer reported in 2025 (was €570,000)
- Reserves +€91,097
up €91,097 (+73.2%), from €124,486 to €215,583
- Other debts -€58,809
down €58,809 (-92.2%), from €63,809 to €5,000
- Tax, wage and social debts +€9,541
up €9,541 (+26.3%), from €36,276 to €45,818
- Gross operating margin +€171,316
up €171,316, from -€1,688 to €169,628
- Taxes +€45,818
new in 2025: €45,818
- Financial charges +€29,835
up €29,835 (+14,789%), from €202 to €30,037
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €812,294 | €286,401 | -€525,894 | -64.7% |
| Current assets | 29/58 | €812,294 | €286,401 | -€525,894 | -64.7% |
| Stocks and contracts in progress | 3 | €789,361 | - | -€789,361 | |
| Stocks | 30/36 | €789,361 | - | -€789,361 | |
| Amounts receivable within one year | 40/41 | €22,736 | €286,029 | +€263,293 | +1,158% |
| Other amounts receivable | 41 | €22,736 | €286,029 | +€263,293 | +1,158% |
| Cash at bank and in hand | 54/58 | €197 | €372 | +€175 | +88.7% |
| Total equity and liabilities | 10/49 | €812,294 | €286,401 | -€525,894 | -64.7% |
| Equity | 10/15 | €142,209 | €235,583 | +€93,374 | +65.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €124,486 | €215,583 | +€91,097 | +73.2% |
| Distributable reserves | 133 | €124,486 | €215,583 | +€91,097 | +73.2% |
| Profit (loss) carried forward | 14 | -€2,277 | - | +€2,277 | |
| Amounts payable | 17/49 | €670,085 | €50,818 | -€619,268 | -92.4% |
| Amounts payable after more than one year | 17 | €570,000 | - | -€570,000 | |
| Financial debts | 170/4 | €570,000 | - | -€570,000 | |
| Amounts payable within one year | 42/48 | €100,085 | €50,818 | -€49,268 | -49.2% |
| Taxes, remuneration and social security | 45 | €36,276 | €45,818 | +€9,541 | +26.3% |
| Taxes | 450/3 | €36,276 | €45,818 | +€9,541 | +26.3% |
| Other amounts payable | 47/48 | €63,809 | €5,000 | -€58,809 | -92.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,688 | €169,628 | +€171,316 | |
| Operating profit (loss) | 9901 | -€2,075 | €169,228 | +€171,303 | |
| Financial charges | 65/66B | €202 | €30,037 | +€29,835 | +14,789% |
| Recurring financial charges | 65 | €202 | €30,037 | +€29,835 | +14,789% |
| Profit (loss) for the period before taxes | 9903 | -€2,277 | €139,192 | +€141,469 | |
| Income taxes | 67/77 | - | €45,818 | +€45,818 | |
| Profit (loss) for the period | 9904 | -€2,277 | €93,374 | +€95,651 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,277 | €93,374 | +€95,651 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.