AUVANI PROJECTS: 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 PROJECTS
Largest movements
- Receivables within one year -€948,222
down €948,222 (-48.6%), from €2.0m to €1.0m
of which Other amounts receivable: -€883,758
- Stocks and contracts +€688,536
up €688,536 (+62.4%), from €1.1m to €1.8m
- Cash +€577,839
up €577,839 (+11,431%), from €5,055 to €582,894
mainly Receivables within one year (+€948,222) and Accrued charges and deferred income (+€682,248)
- Accrued charges and deferred income +€682,248
up €682,248 (+16,858%), from €4,047 to €686,295
- Trade debts -€439,557
down €439,557 (-26.9%), from €1.6m to €1.2m
- Gross operating margin -€23,339
down €23,339 (-15.6%), from €149,356 to €126,017
- Financial income -€20,226
down €20,226 (-27.1%), from €74,516 to €54,290
- Taxes -€11,835
down €11,835 (-36.9%), from €32,034 to €20,199
- Staff costs +€9,039
up €9,039 (+16.4%), from €55,249 to €64,288
- Write-downs +€6,605
new in 2025: €6,605
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 | €3,324,965 | €3,623,371 | +€298,406 | +9.0% |
| Fixed assets | 21/28 | €231,224 | €195,605 | -€35,619 | -15.4% |
| Tangible fixed assets | 22/27 | €223,624 | €187,755 | -€35,869 | -16.0% |
| Land and buildings | 22 | €213,486 | €182,507 | -€30,979 | -14.5% |
| Plant, machinery and equipment | 23 | €1,126 | €617 | -€509 | -45.2% |
| Furniture and vehicles | 24 | €9,012 | €4,631 | -€4,381 | -48.6% |
| Financial fixed assets | 28 | €7,600 | €7,850 | +€250 | +3.3% |
| Current assets | 29/58 | €3,093,741 | €3,427,766 | +€334,025 | +10.8% |
| Amounts receivable after more than one year | 29 | €33,962 | €18,994 | -€14,968 | -44.1% |
| Other amounts receivable | 291 | €33,962 | €18,994 | -€14,968 | -44.1% |
| Stocks and contracts in progress | 3 | €1,103,504 | €1,792,040 | +€688,536 | +62.4% |
| Stocks | 30/36 | €1,103,504 | €1,792,040 | +€688,536 | +62.4% |
| Amounts receivable within one year | 40/41 | €1,950,605 | €1,002,383 | -€948,222 | -48.6% |
| Trade receivables | 40 | €215,144 | €150,680 | -€64,464 | -30.0% |
| Other amounts receivable | 41 | €1,735,461 | €851,703 | -€883,758 | -50.9% |
| Cash at bank and in hand | 54/58 | €5,055 | €582,894 | +€577,839 | +11,431% |
| Deferred charges and accrued income | 490/1 | €615 | €31,455 | +€30,840 | +5,015% |
| Total equity and liabilities | 10/49 | €3,324,965 | €3,623,371 | +€298,406 | +9.0% |
| Equity | 10/15 | €1,467,368 | €1,502,609 | +€35,241 | +2.4% |
| Contributions | 10/11 | €218,600 | €218,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Distributable reserves | 133 | €21,860 | €21,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,226,908 | €1,262,149 | +€35,241 | +2.9% |
| Amounts payable | 17/49 | €1,857,597 | €2,120,762 | +€263,165 | +14.2% |
| Amounts payable after more than one year | 17 | €147,778 | €134,445 | -€13,333 | -9.0% |
| Financial debts | 170/4 | €147,778 | €134,445 | -€13,333 | -9.0% |
| Amounts payable within one year | 42/48 | €1,705,772 | €1,300,022 | -€405,750 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €14,444 | €13,333 | -€1,111 | -7.7% |
| Trade debts | 44 | €1,633,927 | €1,194,370 | -€439,557 | -26.9% |
| Suppliers | 440/4 | €1,633,927 | €1,194,370 | -€439,557 | -26.9% |
| Taxes, remuneration and social security | 45 | €8,067 | €37,854 | +€29,787 | +369% |
| Taxes | 450/3 | €8,067 | €37,854 | +€29,787 | +369% |
| Other amounts payable | 47/48 | €49,334 | €54,465 | +€5,131 | +10.4% |
| Accrued charges and deferred income | 492/3 | €4,047 | €686,295 | +€682,248 | +16,858% |
| Non-recurring operating income | 76A | €1,400 | €576 | -€824 | -58.9% |
| Remuneration, social security and pensions | 62 | €55,249 | €64,288 | +€9,039 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,860 | €35,869 | -€3,991 | -10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,605 | +€6,605 | |
| Gross operating margin | 9900 | €149,356 | €126,017 | -€23,339 | -15.6% |
| Operating profit (loss) | 9901 | €54,247 | €19,255 | -€34,992 | -64.5% |
| Financial income | 75/76B | €74,516 | €54,290 | -€20,226 | -27.1% |
| Recurring financial income | 75 | €74,516 | €54,290 | -€20,226 | -27.1% |
| Financial charges | 65/66B | €18,297 | €18,105 | -€192 | -1.0% |
| Recurring financial charges | 65 | €18,297 | €18,105 | -€192 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €110,466 | €55,440 | -€55,026 | -49.8% |
| Income taxes | 67/77 | €32,034 | €20,199 | -€11,835 | -36.9% |
| Profit (loss) for the period | 9904 | €78,432 | €35,241 | -€43,191 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,432 | €35,241 | -€43,191 | -55.1% |
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 28 October 2026 via checked.be.