A-VIER: 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-VIER
Largest movements
- Cash -€388
down €388 (-52.6%), from €738 to €350
mainly Trade debts (-€400) and Net result for the year (-€71)
- Receivables within one year -€83
down €83 (-45.2%), from €183 to €100
- Trade debts -€400
no longer reported in 2025 (was €400)
- Profit (loss) carried forward -€71
down €71 (-0.2%), from -€38,084 to -€38,155
- Gross operating margin +€1,259
up €1,259, from -€743 to €517
- Other operating charges +€12
up €12 (+2.3%), from €532 to €544
- Financial charges -€11
down €11 (-19.8%), from €54 to €44
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 | €921 | €450 | -€471 | -51.1% |
| Current assets | 29/58 | €921 | €450 | -€471 | -51.1% |
| Amounts receivable within one year | 40/41 | €183 | €100 | -€83 | -45.2% |
| Other amounts receivable | 41 | €183 | €100 | -€83 | -45.2% |
| Cash at bank and in hand | 54/58 | €738 | €350 | -€388 | -52.6% |
| Total equity and liabilities | 10/49 | €921 | €450 | -€471 | -51.1% |
| Equity | 10/15 | -€5,624 | -€5,695 | -€71 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,084 | -€38,155 | -€71 | -0.2% |
| Amounts payable | 17/49 | €6,545 | €6,145 | -€400 | -6.1% |
| Amounts payable within one year | 42/48 | €6,545 | €6,145 | -€400 | -6.1% |
| Trade debts | 44 | €400 | - | -€400 | |
| Suppliers | 440/4 | €400 | - | -€400 | |
| Other amounts payable | 47/48 | €6,145 | €6,145 | = | 0.0% |
| Other operating charges | 640/8 | €532 | €544 | +€12 | +2.3% |
| Gross operating margin | 9900 | -€743 | €517 | +€1,259 | |
| Operating profit (loss) | 9901 | -€1,275 | -€27 | +€1,247 | +97.9% |
| Financial charges | 65/66B | €54 | €44 | -€11 | -19.8% |
| Recurring financial charges | 65 | €54 | €44 | -€11 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,329 | -€71 | +€1,258 | +94.7% |
| Profit (loss) for the period | 9904 | -€1,329 | -€71 | +€1,258 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,329 | -€71 | +€1,258 | +94.7% |
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 16 October 2026 via checked.be.