AUVIMA: what changed
Two fiscal 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.
AUVIMA
Largest movements
- Receivables within one year +€68,383
up €68,383 (+690.1%), from €9,909 to €78,292
- Current investments -€56,800
down €56,800 (-66.8%), from €85,000 to €28,200
- Cash -€4,138
down €4,138 (-14.7%), from €28,121 to €23,983
mainly Receivables within one year (-€68,383) and Other debts (-€20,367)
- Tangible fixed assets -€3,790
down €3,790 (-43.2%), from €8,771 to €4,981
- Financial fixed assets -€2,677
down €2,677 (-38.0%), from €7,049 to €4,371
- Other debts -€20,367
down €20,367 (-66.1%), from €30,800 to €10,433
- Reserves +€18,200
up €18,200 (+26.3%), from €69,159 to €87,359
- Tax, wage and social debts +€3,154
up €3,154 (+86.4%), from €3,650 to €6,804
- Current portion of long-term debt +€2,361
new in 2025: €2,361
- Trade debts -€1,954
down €1,954 (-81.5%), from €2,397 to €443
- Financial income -€14,149
down €14,149 (-91.4%), from €15,476 to €1,327
- Gross operating margin +€12,106
up €12,106 (+35.8%), from €33,808 to €45,914
- Taxes +€2,928
up €2,928 (+31.9%), from €9,176 to €12,105
- Depreciation +€1,461
up €1,461 (+62.8%), from €2,328 to €3,790
- Financial charges -€482
down €482 (-91.5%), from €527 to €45
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.
Cash bridge derived
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 | €140,948 | €141,760 | +€812 | +0.6% |
| Fixed assets | 21/28 | €15,819 | €9,353 | -€6,467 | -40.9% |
| Tangible fixed assets | 22/27 | €8,771 | €4,981 | -€3,790 | -43.2% |
| Furniture and vehicles | 24 | €8,771 | €4,981 | -€3,790 | -43.2% |
| Financial fixed assets | 28 | €7,049 | €4,371 | -€2,677 | -38.0% |
| Current assets | 29/58 | €125,128 | €132,407 | +€7,279 | +5.8% |
| Amounts receivable within one year | 40/41 | €9,909 | €78,292 | +€68,383 | +690.1% |
| Other amounts receivable | 41 | €9,909 | €78,292 | +€68,383 | +690.1% |
| Current investments | 50/53 | €85,000 | €28,200 | -€56,800 | -66.8% |
| Cash at bank and in hand | 54/58 | €28,121 | €23,983 | -€4,138 | -14.7% |
| Deferred charges and accrued income | 490/1 | €2,099 | €1,933 | -€166 | -7.9% |
| Total equity and liabilities | 10/49 | €140,948 | €141,760 | +€812 | +0.6% |
| Equity | 10/15 | €103,965 | €121,410 | +€17,445 | +16.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €69,159 | €87,359 | +€18,200 | +26.3% |
| Distributable reserves | 133 | €69,159 | €87,359 | +€18,200 | +26.3% |
| Profit (loss) carried forward | 14 | €16,213 | €15,459 | -€755 | -4.7% |
| Amounts payable | 17/49 | €36,983 | €20,350 | -€16,633 | -45.0% |
| Amounts payable within one year | 42/48 | €36,847 | €20,041 | -€16,806 | -45.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,361 | +€2,361 | |
| Trade debts | 44 | €2,397 | €443 | -€1,954 | -81.5% |
| Suppliers | 440/4 | €2,397 | €443 | -€1,954 | -81.5% |
| Taxes, remuneration and social security | 45 | €3,650 | €6,804 | +€3,154 | +86.4% |
| Taxes | 450/3 | €3,650 | €6,804 | +€3,154 | +86.4% |
| Other amounts payable | 47/48 | €30,800 | €10,433 | -€20,367 | -66.1% |
| Accrued charges and deferred income | 492/3 | €137 | €309 | +€172 | +126.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,328 | €3,790 | +€1,461 | +62.8% |
| Other operating charges | 640/8 | €720 | €746 | +€26 | +3.6% |
| Non-recurring operating charges | 66A | - | €2,677 | +€2,677 | |
| Gross operating margin | 9900 | €33,808 | €45,914 | +€12,106 | +35.8% |
| Operating profit (loss) | 9901 | €30,760 | €38,701 | +€7,941 | +25.8% |
| Financial income | 75/76B | €15,476 | €1,327 | -€14,149 | -91.4% |
| Recurring financial income | 75 | €15,476 | €1,327 | -€14,149 | -91.4% |
| Financial charges | 65/66B | €527 | €45 | -€482 | -91.5% |
| Recurring financial charges | 65 | €527 | €45 | -€482 | -91.5% |
| Profit (loss) for the period before taxes | 9903 | €45,709 | €39,983 | -€5,726 | -12.5% |
| Income taxes | 67/77 | €9,176 | €12,105 | +€2,928 | +31.9% |
| Profit (loss) for the period | 9904 | €36,533 | €27,878 | -€8,654 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,533 | €27,878 | -€8,654 | -23.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.