AVA PARTNERS: what changed
AVA PARTNERS
Largest movements
- Receivables within one year +€60,460
up €60,460 (+52.3%), from €115,659 to €176,119
of which Trade receivables: +€60,964
- Tangible fixed assets -€31,406
down €31,406 (-67.5%), from €46,496 to €15,090
- Other debts +€60,392
new in 2025: €60,392
- Profit (loss) carried forward -€41,120
down €41,120, from €34,865 to -€6,255
- Tax, wage and social debts -€38,425
down €38,425 (-96.5%), from €39,803 to €1,378
of which Remuneration and social security: -€30,000
- Trade debts +€28,550
up €28,550 (+32.6%), from €87,487 to €116,038
- Debts after one year +€14,365
new in 2025: €14,365
- Purchases and services -€56,539
no longer reported in 2025 (was €56,539)
- Gross operating margin -€37,965
down €37,965, from €34,995 to -€2,970
- Other operating charges +€2,922
up €2,922 (+2,248%), from €130 to €3,052
- Depreciation +€2,910
new in 2025: €2,910
- Taxes +€1,378
new in 2025: €1,378
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,155 | €191,961 | +€29,806 | +18.4% |
| Fixed assets | 21/28 | €46,496 | €15,840 | -€30,656 | -65.9% |
| Tangible fixed assets | 22/27 | €46,496 | €15,090 | -€31,406 | -67.5% |
| Furniture and vehicles | 24 | €46,496 | €15,090 | -€31,406 | -67.5% |
| Financial fixed assets | 28 | - | €750 | +€750 | |
| Current assets | 29/58 | €115,659 | €176,120 | +€60,461 | +52.3% |
| Amounts receivable within one year | 40/41 | €115,659 | €176,119 | +€60,460 | +52.3% |
| Trade receivables | 40 | €101,337 | €162,301 | +€60,964 | +60.2% |
| Other amounts receivable | 41 | €14,322 | €13,818 | -€503 | -3.5% |
| Cash at bank and in hand | 54/58 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €162,155 | €191,961 | +€29,806 | +18.4% |
| Equity | 10/15 | €34,865 | -€3,255 | -€38,120 | |
| Revaluation surpluses | 12 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €34,865 | -€6,255 | -€41,120 | |
| Amounts payable | 17/49 | €127,290 | €195,216 | +€67,925 | +53.4% |
| Amounts payable after more than one year | 17 | - | €14,365 | +€14,365 | |
| Financial debts | 170/4 | - | €14,365 | +€14,365 | |
| Amounts payable within one year | 42/48 | €127,290 | €180,850 | +€53,560 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,043 | +€3,043 | |
| Trade debts | 44 | €87,487 | €116,038 | +€28,550 | +32.6% |
| Suppliers | 440/4 | €87,487 | €116,038 | +€28,550 | +32.6% |
| Taxes, remuneration and social security | 45 | €39,803 | €1,378 | -€38,425 | -96.5% |
| Taxes | 450/3 | €9,803 | €1,378 | -€8,425 | -85.9% |
| Remuneration and social security | 454/9 | €30,000 | - | -€30,000 | |
| Other amounts payable | 47/48 | - | €60,392 | +€60,392 | |
| Goods, raw materials, services and sundry goods | 60/61 | €56,539 | - | -€56,539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,910 | +€2,910 | |
| Other operating charges | 640/8 | €130 | €3,052 | +€2,922 | +2,248% |
| Gross operating margin | 9900 | €34,995 | -€2,970 | -€37,965 | |
| Operating profit (loss) | 9901 | €34,865 | -€8,932 | -€43,797 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €584 | +€584 | |
| Recurring financial charges | 65 | - | €584 | +€584 | |
| Profit (loss) for the period before taxes | 9903 | €34,865 | -€9,516 | -€44,380 | |
| Income taxes | 67/77 | - | €1,378 | +€1,378 | |
| Profit (loss) for the period | 9904 | €34,865 | -€10,893 | -€45,758 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,865 | -€10,893 | -€45,758 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.