AUVA: 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.
What changed
AUVA
NACE 47.400, Retail sale of information and communication equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€33,524
2024 · €212,230-€178,705
Equity
-€78,516
2024 · -€112,040+€33,524
Cash
€134,435
2024 · €162,915-€28,479
Balance sheet total
€1.7m
2024 · €1.8m-€105,228
Largest movements
Assets
- Intangible fixed assets -€70,012
down €70,012 (-42.4%), from €165,191 to €95,179
- Cash -€28,479
down €28,479 (-17.5%), from €162,915 to €134,435
mainly Trade debts (-€630,872) and Debts after one year (-€20,586)
Equity and liabilities
- Trade debts -€630,872
down €630,872 (-68.4%), from €922,984 to €292,112
- Other debts +€206,410
new in 2025: €206,410
- Current portion of long-term debt +€119,242
up €119,242 (+588%), from €20,276 to €139,518
- Short-term financial debts +€117,028
up €117,028 (+17.7%), from €659,676 to €776,703
- Accrued charges and deferred income +€56,267
up €56,267 (+394%), from €14,298 to €70,565
Income statement
- Gross operating margin -€152,070
down €152,070 (-7.9%), from €1.9m to €1.8m
- Write-downs +€86,510
up €86,510 (+90.0%), from -€96,118 to -€9,608
- Depreciation -€30,310
down €30,310 (-24.7%), from €122,902 to €92,592
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.
Result 2024
€212,230
Gross operating margin
-€152,070
Staff costs
+€14,965
Depreciation
+€30,310
Write-downs
-€86,510
Other operating charges
+€6,712
Financial income
-€8,662
Financial charges
+€15,328
Taxes
+€1,222
Result 2025
€33,524
raises the resultlowers the result
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.
From operations
-€235,624
Investment
-€8,538
Financing
+€215,683
Cash 2024
€162,915
From operations (derived)
-€235,624
Net result for the year
+€33,524
Depreciation
+€92,592
Stocks and contracts
-€5,656
Receivables within one year
-€16,726
Deferred charges and accrued income
+€15,077
Trade debts
-€630,872
Tax, wage and social debts
+€13,759
Other debts
+€206,410
Accrued charges and deferred income
+€56,267
Investment (derived)
-€8,538
Investment in fixed assets (net)
-€8,538
Financing
+€215,683
Debts after one year
-€20,586
Current portion of long-term debt
+€119,242
Short-term financial debts
+€117,028
Cash 2025
€134,435
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,766,087 | €1,660,859 | -€105,228 | -6.0% |
| Fixed assets | 21/28 | €477,877 | €393,823 | -€84,054 | -17.6% |
| Intangible fixed assets | 21 | €165,191 | €95,179 | -€70,012 | -42.4% |
| Tangible fixed assets | 22/27 | €56,186 | €42,144 | -€14,042 | -25.0% |
| Plant, machinery and equipment | 23 | €19,459 | €19,025 | -€434 | -2.2% |
| Furniture and vehicles | 24 | €13,936 | €9,467 | -€4,469 | -32.1% |
| Other tangible fixed assets | 26 | €22,791 | €13,652 | -€9,139 | -40.1% |
| Financial fixed assets | 28 | €256,500 | €256,500 | = | 0.0% |
| Current assets | 29/58 | €1,288,210 | €1,267,036 | -€21,174 | -1.6% |
| Stocks and contracts in progress | 3 | €457,615 | €463,272 | +€5,656 | +1.2% |
| Stocks | 30/36 | €457,615 | €463,272 | +€5,656 | +1.2% |
| Amounts receivable within one year | 40/41 | €626,877 | €643,602 | +€16,726 | +2.7% |
| Trade receivables | 40 | €611,777 | €642,032 | +€30,256 | +4.9% |
| Other amounts receivable | 41 | €15,100 | €1,570 | -€13,530 | -89.6% |
| Cash at bank and in hand | 54/58 | €162,915 | €134,435 | -€28,479 | -17.5% |
| Deferred charges and accrued income | 490/1 | €40,804 | €25,727 | -€15,077 | -37.0% |
| Total equity and liabilities | 10/49 | €1,766,087 | €1,660,859 | -€105,228 | -6.0% |
| Equity | 10/15 | -€112,040 | -€78,516 | +€33,524 | +29.9% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €24,485 | €24,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,534 | €13,534 | = | 0.0% |
| Legal reserve | 130 | €13,534 | €13,534 | = | 0.0% |
| Distributable reserves | 133 | €10,951 | €10,951 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€386,525 | -€353,001 | +€33,524 | +8.7% |
| Amounts payable | 17/49 | €1,878,128 | €1,739,375 | -€138,753 | -7.4% |
| Amounts payable after more than one year | 17 | €22,316 | €1,730 | -€20,586 | -92.2% |
| Financial debts | 170/4 | €22,316 | €1,730 | -€20,586 | -92.2% |
| Amounts payable within one year | 42/48 | €1,841,513 | €1,667,080 | -€174,433 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €20,276 | €139,518 | +€119,242 | +588% |
| Financial debts | 43 | €659,676 | €776,703 | +€117,028 | +17.7% |
| Credit institutions | 430/8 | €659,676 | €776,703 | +€117,028 | +17.7% |
| Trade debts | 44 | €922,984 | €292,112 | -€630,872 | -68.4% |
| Suppliers | 440/4 | €922,984 | €292,112 | -€630,872 | -68.4% |
| Taxes, remuneration and social security | 45 | €238,578 | €252,337 | +€13,759 | +5.8% |
| Taxes | 450/3 | €21,497 | €23,099 | +€1,603 | +7.5% |
| Remuneration and social security | 454/9 | €217,081 | €229,238 | +€12,157 | +5.6% |
| Other amounts payable | 47/48 | - | €206,410 | +€206,410 | |
| Accrued charges and deferred income | 492/3 | €14,298 | €70,565 | +€56,267 | +394% |
| Non-recurring operating income | 76A | €826 | - | -€826 | |
| Remuneration, social security and pensions | 62 | €1,571,425 | €1,556,460 | -€14,965 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,902 | €92,592 | -€30,310 | -24.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€96,118 | -€9,608 | +€86,510 | +90.0% |
| Other operating charges | 640/8 | €65,475 | €58,763 | -€6,712 | -10.3% |
| Gross operating margin | 9900 | €1,917,545 | €1,765,475 | -€152,070 | -7.9% |
| Operating profit (loss) | 9901 | €253,861 | €67,268 | -€186,593 | -73.5% |
| Financial income | 75/76B | €18,807 | €10,145 | -€8,662 | -46.1% |
| Recurring financial income | 75 | €18,807 | €10,145 | -€8,662 | -46.1% |
| Financial charges | 65/66B | €59,209 | €43,881 | -€15,328 | -25.9% |
| Recurring financial charges | 65 | €59,209 | €43,881 | -€15,328 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €213,459 | €33,532 | -€179,927 | -84.3% |
| Income taxes | 67/77 | €1,230 | €8 | -€1,222 | -99.4% |
| Profit (loss) for the period | 9904 | €212,230 | €33,524 | -€178,705 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €212,230 | €33,524 | -€178,705 | -84.2% |
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 15 October 2026 via checked.be.