AVA COMPTA: 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.
AVA COMPTA
Largest movements
- Cash +€168,089
up €168,089 (+406.3%), from €41,372 to €209,461
mainly Current investments (+€153,000) and Net result for the year (+€128,535)
- Current investments -€153,000
no longer reported in 2025 (was €153,000)
- Receivables within one year +€45,385
up €45,385 (+273.1%), from €16,619 to €62,003
- Other debts +€86,728
up €86,728 (+68.3%), from €126,974 to €213,702
- Debts after one year -€20,272
down €20,272 (-21.2%), from €95,618 to €75,346
- Tax, wage and social debts -€6,730
down €6,730 (-27.6%), from €24,417 to €17,687
- Gross operating margin +€11,645
up €11,645 (+7.2%), from €162,106 to €173,750
- Financial income -€4,935
down €4,935 (-73.3%), from €6,736 to €1,801
- Taxes +€2,435
up €2,435 (+5.8%), from €41,834 to €44,269
- Depreciation -€2,119
down €2,119 (-76.5%), from €2,771 to €652
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 | €429,025 | €487,857 | +€58,832 | +13.7% |
| Fixed assets | 21/28 | €216,586 | €215,934 | -€652 | -0.3% |
| Tangible fixed assets | 22/27 | €1,586 | €934 | -€652 | -41.1% |
| Plant, machinery and equipment | 23 | €112 | - | -€112 | |
| Furniture and vehicles | 24 | €1,473 | €934 | -€539 | -36.6% |
| Financial fixed assets | 28 | €215,000 | €215,000 | = | 0.0% |
| Current assets | 29/58 | €212,439 | €271,923 | +€59,484 | +28.0% |
| Amounts receivable within one year | 40/41 | €16,619 | €62,003 | +€45,385 | +273.1% |
| Trade receivables | 40 | €16,619 | €62,003 | +€45,385 | +273.1% |
| Current investments | 50/53 | €153,000 | - | -€153,000 | |
| Cash at bank and in hand | 54/58 | €41,372 | €209,461 | +€168,089 | +406.3% |
| Deferred charges and accrued income | 490/1 | €1,449 | €460 | -€990 | -68.3% |
| Total equity and liabilities | 10/49 | €429,025 | €487,857 | +€58,832 | +13.7% |
| Equity | 10/15 | €160,123 | €160,123 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €155,123 | €155,123 | = | 0.0% |
| Distributable reserves | 133 | €155,123 | €155,123 | = | 0.0% |
| Amounts payable | 17/49 | €268,902 | €327,734 | +€58,832 | +21.9% |
| Amounts payable after more than one year | 17 | €95,618 | €75,346 | -€20,272 | -21.2% |
| Financial debts | 170/4 | €95,618 | €75,346 | -€20,272 | -21.2% |
| Amounts payable within one year | 42/48 | €173,034 | €252,277 | +€79,243 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €19,953 | €20,272 | +€320 | +1.6% |
| Trade debts | 44 | €1,691 | €615 | -€1,076 | -63.6% |
| Suppliers | 440/4 | €1,691 | €615 | -€1,076 | -63.6% |
| Taxes, remuneration and social security | 45 | €24,417 | €17,687 | -€6,730 | -27.6% |
| Taxes | 450/3 | €24,417 | €17,687 | -€6,730 | -27.6% |
| Other amounts payable | 47/48 | €126,974 | €213,702 | +€86,728 | +68.3% |
| Accrued charges and deferred income | 492/3 | €250 | €112 | -€138 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,771 | €652 | -€2,119 | -76.5% |
| Other operating charges | 640/8 | €235 | €241 | +€6 | +2.7% |
| Gross operating margin | 9900 | €162,106 | €173,750 | +€11,645 | +7.2% |
| Operating profit (loss) | 9901 | €159,100 | €172,858 | +€13,758 | +8.6% |
| Financial income | 75/76B | €6,736 | €1,801 | -€4,935 | -73.3% |
| Recurring financial income | 75 | €6,736 | €1,801 | -€4,935 | -73.3% |
| Financial charges | 65/66B | €2,162 | €1,855 | -€308 | -14.2% |
| Recurring financial charges | 65 | €2,162 | €1,855 | -€308 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €163,674 | €172,804 | +€9,130 | +5.6% |
| Income taxes | 67/77 | €41,834 | €44,269 | +€2,435 | +5.8% |
| Profit (loss) for the period | 9904 | €121,840 | €128,535 | +€6,695 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €121,840 | €128,535 | +€6,695 | +5.5% |
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 29 September 2026 via checked.be.