AUVANI: 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.
AUVANI
Largest movements
- Tangible fixed assets +€2.3m
up €2.3m (+34.8%), from €6.5m to €8.8m
of which Land and buildings: +€4.7m
- Cash +€2.1m
up €2.1m (+4,534%), from €46,802 to €2.2m
mainly Debts after one year (+€6.7m) and Stocks and contracts (+€268,157)
- Deferred charges and accrued income +€440,252
new in 2025: €440,252
- Stocks and contracts -€268,157
down €268,157 (-7.6%), from €3.5m to €3.2m
- Debts after one year +€6.7m
up €6.7m (+378%), from €1.8m to €8.5m
- Short-term financial debts -€1.5m
down €1.5m (-50.1%), from €3.1m to €1.5m
- Other debts -€1.1m
down €1.1m (-36.6%), from €3.0m to €1.9m
- Current portion of long-term debt +€266,404
new in 2025: €266,404
- Profit (loss) carried forward +€255,279
up €255,279 (+14.9%), from €1.7m to €2.0m
- Gross operating margin -€193,984
down €193,984 (-41.6%), from €466,497 to €272,513
- Financial charges -€94,627
down €94,627 (-32.2%), from €294,290 to €199,663
- Taxes -€28,675
down €28,675 (-81.3%), from €35,275 to €6,600
- Depreciation +€16,329
up €16,329 (+37.0%), from €44,122 to €60,451
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 | €10,239,771 | €14,820,813 | +€4.6m | +44.7% |
| Fixed assets | 21/28 | €6,537,202 | €8,811,576 | +€2.3m | +34.8% |
| Tangible fixed assets | 22/27 | €6,537,202 | €8,811,576 | +€2.3m | +34.8% |
| Land and buildings | 22 | €4,129,209 | €8,811,576 | +€4.7m | +113% |
| Plant, machinery and equipment | 23 | €78 | - | -€78 | |
| Assets under construction and advance payments | 27 | €2,407,915 | - | -€2.4m | |
| Current assets | 29/58 | €3,702,569 | €6,009,237 | +€2.3m | +62.3% |
| Stocks and contracts in progress | 3 | €3,515,228 | €3,247,071 | -€268,157 | -7.6% |
| Stocks | 30/36 | €3,515,228 | €3,247,071 | -€268,157 | -7.6% |
| Amounts receivable within one year | 40/41 | €140,539 | €153,111 | +€12,572 | +8.9% |
| Trade receivables | 40 | €110,814 | €153,111 | +€42,297 | +38.2% |
| Other amounts receivable | 41 | €29,725 | - | -€29,725 | |
| Cash at bank and in hand | 54/58 | €46,802 | €2,168,803 | +€2.1m | +4,534% |
| Deferred charges and accrued income | 490/1 | - | €440,252 | +€440,252 | |
| Total equity and liabilities | 10/49 | €10,239,771 | €14,820,813 | +€4.6m | +44.7% |
| Equity | 10/15 | €2,206,315 | €2,238,464 | +€32,149 | +1.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €248,130 | €25,000 | -€223,130 | -89.9% |
| Tax-exempt reserves | 132 | €223,130 | - | -€223,130 | |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,708,185 | €1,963,464 | +€255,279 | +14.9% |
| Amounts payable | 17/49 | €8,033,456 | €12,582,349 | +€4.5m | +56.6% |
| Amounts payable after more than one year | 17 | €1,781,070 | €8,514,728 | +€6.7m | +378% |
| Financial debts | 170/4 | €1,781,070 | €8,514,728 | +€6.7m | +378% |
| Amounts payable within one year | 42/48 | €6,171,484 | €3,885,950 | -€2.3m | -37.0% |
| Current portion of amounts payable after more than one year | 42 | - | €266,404 | +€266,404 | |
| Financial debts | 43 | €3,063,667 | €1,530,000 | -€1.5m | -50.1% |
| Credit institutions | 430/8 | €3,063,667 | €1,530,000 | -€1.5m | -50.1% |
| Trade debts | 44 | €56,777 | €156,127 | +€99,350 | +175% |
| Suppliers | 440/4 | €56,777 | €156,127 | +€99,350 | +175% |
| Taxes, remuneration and social security | 45 | €37,312 | €22,157 | -€15,155 | -40.6% |
| Taxes | 450/3 | €37,312 | €22,157 | -€15,155 | -40.6% |
| Other amounts payable | 47/48 | €3,013,728 | €1,911,262 | -€1.1m | -36.6% |
| Accrued charges and deferred income | 492/3 | €80,902 | €181,671 | +€100,769 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,122 | €60,451 | +€16,329 | +37.0% |
| Gross operating margin | 9900 | €466,497 | €272,513 | -€193,984 | -41.6% |
| Operating profit (loss) | 9901 | €422,375 | €212,062 | -€210,313 | -49.8% |
| Financial income | 75/76B | €24,998 | €26,350 | +€1,352 | +5.4% |
| Recurring financial income | 75 | €24,998 | €26,350 | +€1,352 | +5.4% |
| Financial charges | 65/66B | €294,290 | €199,663 | -€94,627 | -32.2% |
| Recurring financial charges | 65 | €294,290 | €199,663 | -€94,627 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €153,083 | €38,749 | -€114,334 | -74.7% |
| Income taxes | 67/77 | €35,275 | €6,600 | -€28,675 | -81.3% |
| Profit (loss) for the period | 9904 | €117,808 | €32,149 | -€85,659 | -72.7% |
| Transfer from tax-exempt reserves | 789 | - | €223,130 | +€223,130 | |
| Profit (loss) for the period to be appropriated | 9905 | €117,808 | €255,279 | +€137,471 | +117% |
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 16 October 2026 via checked.be.