AVA COMMERCE: 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.
AVA COMMERCE
Largest movements
- Tangible fixed assets -€16,268
down €16,268 (-5.9%), from €277,067 to €260,799
of which Land and buildings: -€15,943
- Cash +€4,052
up €4,052 (+48.3%), from €8,385 to €12,437
mainly Depreciation (+€16,268) and Net result for the year (+€12,605)
- Debts after one year -€21,000
down €21,000 (-21.8%), from €96,219 to €75,219
- Profit (loss) carried forward +€12,605
up €12,605 (+22.2%), from €56,718 to €69,323
- Trade debts +€4,707
up €4,707 (+64.3%), from €7,321 to €12,028
- Other debts -€3,882
down €3,882 (-4.7%), from €83,101 to €79,219
- Other operating charges -€2,479
down €2,479 (-37.7%), from €6,567 to €4,088
- Taxes +€2,388
up €2,388 (+631.7%), from €378 to €2,766
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 | €287,978 | €277,963 | -€10,015 | -3.5% |
| Fixed assets | 21/28 | €277,067 | €260,799 | -€16,268 | -5.9% |
| Tangible fixed assets | 22/27 | €277,067 | €260,799 | -€16,268 | -5.9% |
| Land and buildings | 22 | €275,150 | €259,207 | -€15,943 | -5.8% |
| Plant, machinery and equipment | 23 | €1,917 | €1,592 | -€325 | -17.0% |
| Current assets | 29/58 | €10,911 | €17,164 | +€6,253 | +57.3% |
| Amounts receivable within one year | 40/41 | €2,526 | €4,727 | +€2,201 | +87.1% |
| Trade receivables | 40 | €2,526 | €4,727 | +€2,201 | +87.1% |
| Cash at bank and in hand | 54/58 | €8,385 | €12,437 | +€4,052 | +48.3% |
| Total equity and liabilities | 10/49 | €287,978 | €277,963 | -€10,015 | -3.5% |
| Equity | 10/15 | €77,178 | €89,783 | +€12,605 | +16.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,718 | €69,323 | +€12,605 | +22.2% |
| Amounts payable | 17/49 | €210,800 | €188,180 | -€22,620 | -10.7% |
| Amounts payable after more than one year | 17 | €96,219 | €75,219 | -€21,000 | -21.8% |
| Financial debts | 170/4 | €96,219 | €75,219 | -€21,000 | -21.8% |
| Amounts payable within one year | 42/48 | €112,944 | €112,961 | +€17 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €20,244 | €21,000 | +€756 | +3.7% |
| Trade debts | 44 | €7,321 | €12,028 | +€4,707 | +64.3% |
| Suppliers | 440/4 | €7,321 | €12,028 | +€4,707 | +64.3% |
| Taxes, remuneration and social security | 45 | €2,278 | €714 | -€1,564 | -68.7% |
| Taxes | 450/3 | €2,278 | €714 | -€1,564 | -68.7% |
| Other amounts payable | 47/48 | €83,101 | €79,219 | -€3,882 | -4.7% |
| Accrued charges and deferred income | 492/3 | €1,637 | - | -€1,637 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,267 | €16,268 | +€1 | 0.0% |
| Other operating charges | 640/8 | €6,567 | €4,088 | -€2,479 | -37.7% |
| Gross operating margin | 9900 | €40,032 | €40,424 | +€392 | +1.0% |
| Operating profit (loss) | 9901 | €17,198 | €20,068 | +€2,870 | +16.7% |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Non-recurring financial income | 76B | €42 | - | -€42 | |
| Financial charges | 65/66B | €4,962 | €4,697 | -€265 | -5.3% |
| Recurring financial charges | 65 | €4,962 | €4,697 | -€265 | -5.3% |
| Non-recurring financial charges | 66B | €4,962 | €4,697 | -€265 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €12,278 | €15,371 | +€3,093 | +25.2% |
| Income taxes | 67/77 | €378 | €2,766 | +€2,388 | +631.7% |
| Profit (loss) for the period | 9904 | €11,900 | €12,605 | +€705 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,900 | €12,605 | +€705 | +5.9% |
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 9 October 2026 via checked.be.