A.V.I. Trans: 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.
A.V.I. Trans
Largest movements
- Tangible fixed assets +€12,728
up €12,728 (+13.5%), from €94,228 to €106,956
- Financial fixed assets -€9,865
down €9,865 (-66.4%), from €14,865 to €5,000
- Cash +€4,665
up €4,665 (+14.9%), from €31,374 to €36,039
mainly Net result for the year (+€37,635) and Depreciation (+€27,892)
- Debts after one year -€21,707
down €21,707 (-29.2%), from €74,308 to €52,601
- Reserves +€14,120
up €14,120 (+24.7%), from €57,276 to €71,397
- Other debts +€13,565
up €13,565 (+108%), from €12,514 to €26,079
- Gross operating margin +€31,609
up €31,609 (+46.6%), from €67,881 to €99,490
- Taxes +€8,082
up €8,082 (+133%), from €6,065 to €14,147
- Depreciation +€5,473
up €5,473 (+24.4%), from €22,419 to €27,892
- Other operating charges +€3,721
up €3,721 (+31.1%), from €11,967 to €15,688
- Financial charges -€1,217
down €1,217 (-22.4%), from €5,435 to €4,218
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 | €196,326 | €205,050 | +€8,724 | +4.4% |
| Fixed assets | 21/28 | €109,094 | €111,956 | +€2,863 | +2.6% |
| Tangible fixed assets | 22/27 | €94,228 | €106,956 | +€12,728 | +13.5% |
| Furniture and vehicles | 24 | €94,228 | €106,956 | +€12,728 | +13.5% |
| Financial fixed assets | 28 | €14,865 | €5,000 | -€9,865 | -66.4% |
| Current assets | 29/58 | €87,232 | €93,093 | +€5,861 | +6.7% |
| Amounts receivable within one year | 40/41 | €55,239 | €55,178 | -€61 | -0.1% |
| Trade receivables | 40 | €53,297 | €55,178 | +€1,880 | +3.5% |
| Other amounts receivable | 41 | €1,942 | €0 | -€1,942 | -100% |
| Cash at bank and in hand | 54/58 | €31,374 | €36,039 | +€4,665 | +14.9% |
| Deferred charges and accrued income | 490/1 | €619 | €1,876 | +€1,258 | +203% |
| Total equity and liabilities | 10/49 | €196,326 | €205,050 | +€8,724 | +4.4% |
| Equity | 10/15 | €77,276 | €91,397 | +€14,120 | +18.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €57,276 | €71,397 | +€14,120 | +24.7% |
| Distributable reserves | 133 | €57,276 | €71,397 | +€14,120 | +24.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €119,050 | €113,653 | -€5,397 | -4.5% |
| Amounts payable after more than one year | 17 | €74,308 | €52,601 | -€21,707 | -29.2% |
| Financial debts | 170/4 | €74,308 | €52,601 | -€21,707 | -29.2% |
| Amounts payable within one year | 42/48 | €43,941 | €60,095 | +€16,154 | +36.8% |
| Current portion of amounts payable after more than one year | 42 | €20,742 | €21,707 | +€964 | +4.6% |
| Trade debts | 44 | €1,255 | €1,771 | +€516 | +41.1% |
| Suppliers | 440/4 | €1,255 | €1,771 | +€516 | +41.1% |
| Taxes, remuneration and social security | 45 | €9,430 | €10,538 | +€1,108 | +11.8% |
| Taxes | 450/3 | €9,430 | €10,538 | +€1,108 | +11.8% |
| Other amounts payable | 47/48 | €12,514 | €26,079 | +€13,565 | +108% |
| Accrued charges and deferred income | 492/3 | €801 | €957 | +€156 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,419 | €27,892 | +€5,473 | +24.4% |
| Other operating charges | 640/8 | €11,967 | €15,688 | +€3,721 | +31.1% |
| Non-recurring operating charges | 66A | €879 | €0 | -€879 | -100% |
| Gross operating margin | 9900 | €67,881 | €99,490 | +€31,609 | +46.6% |
| Operating profit (loss) | 9901 | €32,616 | €55,910 | +€23,294 | +71.4% |
| Financial income | 75/76B | €22 | €90 | +€68 | +313% |
| Recurring financial income | 75 | €22 | €90 | +€68 | +313% |
| Financial charges | 65/66B | €5,435 | €4,218 | -€1,217 | -22.4% |
| Recurring financial charges | 65 | €5,435 | €4,218 | -€1,217 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €27,203 | €51,782 | +€24,579 | +90.4% |
| Income taxes | 67/77 | €6,065 | €14,147 | +€8,082 | +133% |
| Profit (loss) for the period | 9904 | €21,139 | €37,635 | +€16,497 | +78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,139 | €37,635 | +€16,497 | +78.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.