AREVENT: 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.
AREVENT
Largest movements
- Tangible fixed assets +€53,799
up €53,799 (+254%), from €21,189 to €74,987
of which Furniture and vehicles: +€40,187
- Receivables within one year +€10,681
up €10,681 (+42.9%), from €24,918 to €35,599
of which Trade receivables: +€22,897
- Cash +€5,145
up €5,145 (+255%), from €2,017 to €7,162
mainly Debts after one year (+€33,220) and Net result for the year (+€28,743)
- Deferred charges and accrued income +€5,081
up €5,081 (+132%), from €3,836 to €8,917
- Debts after one year +€33,220
new in 2025: €33,220
- Trade debts +€26,188
up €26,188 (+1,191%), from €2,199 to €28,387
- Current portion of long-term debt +€7,864
new in 2025: €7,864
- Tax, wage and social debts +€3,672
up €3,672 (+158%), from €2,321 to €5,993
- Profit (loss) carried forward +€2,743
up €2,743 (+156%), from €1,754 to €4,497
- Gross operating margin +€38,333
up €38,333 (+492%), from €7,791 to €46,124
- Depreciation +€3,997
up €3,997 (+55.5%), from €7,204 to €11,201
- Taxes +€2,833
up €2,833 (+2,072%), from €137 to €2,969
- Other operating charges -€1,023
down €1,023 (-41.0%), from €2,493 to €1,470
- Financial charges +€633
up €633 (+230%), from €275 to €908
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 | €51,959 | €126,665 | +€74,706 | +144% |
| Fixed assets | 21/28 | €21,189 | €74,987 | +€53,799 | +254% |
| Tangible fixed assets | 22/27 | €21,189 | €74,987 | +€53,799 | +254% |
| Plant, machinery and equipment | 23 | €21,189 | €34,800 | +€13,612 | +64.2% |
| Furniture and vehicles | 24 | - | €40,187 | +€40,187 | |
| Current assets | 29/58 | €30,770 | €51,678 | +€20,907 | +67.9% |
| Amounts receivable within one year | 40/41 | €24,918 | €35,599 | +€10,681 | +42.9% |
| Trade receivables | 40 | €7,696 | €30,593 | +€22,897 | +298% |
| Other amounts receivable | 41 | €17,222 | €5,006 | -€12,216 | -70.9% |
| Cash at bank and in hand | 54/58 | €2,017 | €7,162 | +€5,145 | +255% |
| Deferred charges and accrued income | 490/1 | €3,836 | €8,917 | +€5,081 | +132% |
| Total equity and liabilities | 10/49 | €51,959 | €126,665 | +€74,706 | +144% |
| Equity | 10/15 | €47,439 | €51,182 | +€3,743 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,085 | €28,085 | +€1,000 | +3.7% |
| Distributable reserves | 133 | €27,085 | €28,085 | +€1,000 | +3.7% |
| Profit (loss) carried forward | 14 | €1,754 | €4,497 | +€2,743 | +156% |
| Amounts payable | 17/49 | €4,520 | €75,483 | +€70,963 | +1,570% |
| Amounts payable after more than one year | 17 | - | €33,220 | +€33,220 | |
| Financial debts | 170/4 | - | €33,220 | +€33,220 | |
| Amounts payable within one year | 42/48 | €4,520 | €42,263 | +€37,743 | +835% |
| Current portion of amounts payable after more than one year | 42 | - | €7,864 | +€7,864 | |
| Trade debts | 44 | €2,199 | €28,387 | +€26,188 | +1,191% |
| Suppliers | 440/4 | €2,199 | €28,387 | +€26,188 | +1,191% |
| Taxes, remuneration and social security | 45 | €2,321 | €5,993 | +€3,672 | +158% |
| Taxes | 450/3 | €2,321 | €5,993 | +€3,672 | +158% |
| Other amounts payable | 47/48 | - | €19 | +€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,204 | €11,201 | +€3,997 | +55.5% |
| Other operating charges | 640/8 | €2,493 | €1,470 | -€1,023 | -41.0% |
| Non-recurring operating charges | 66A | - | €1,247 | +€1,247 | |
| Gross operating margin | 9900 | €7,791 | €46,124 | +€38,333 | +492% |
| Operating profit (loss) | 9901 | -€1,906 | €32,205 | +€34,111 | |
| Financial income | 75/76B | €937 | €416 | -€521 | -55.6% |
| Recurring financial income | 75 | €937 | €416 | -€521 | -55.6% |
| Financial charges | 65/66B | €275 | €908 | +€633 | +230% |
| Recurring financial charges | 65 | €275 | €908 | +€633 | +230% |
| Profit (loss) for the period before taxes | 9903 | -€1,245 | €31,712 | +€32,958 | |
| Income taxes | 67/77 | €137 | €2,969 | +€2,833 | +2,072% |
| Profit (loss) for the period | 9904 | -€1,382 | €28,743 | +€30,125 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,382 | €28,743 | +€30,125 |
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 13 October 2026 via checked.be.