AVA TEC: 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 TEC
Largest movements
- Tangible fixed assets -€17,498
down €17,498 (-35.9%), from €48,737 to €31,239
of which Furniture and vehicles: -€16,655
- Receivables within one year -€8,478
down €8,478 (-45.0%), from €18,840 to €10,362
of which Trade receivables: -€8,946
- Cash +€6,985
up €6,985 (+70.2%), from €9,957 to €16,942
mainly Other debts (+€23,148) and Depreciation (+€17,498)
- Reserves -€31,658
down €31,658 (-100.0%), from €31,658 to €0
- Other debts +€23,148
up €23,148 (+383.8%), from €6,032 to €29,181
- Debts after one year -€13,744
down €13,744 (-59.4%), from €23,129 to €9,385
- Tax, wage and social debts +€1,684
up €1,684 (+43.0%), from €3,914 to €5,598
of which Taxes: +€1,684
- Trade debts +€1,288
up €1,288 (+243.0%), from €530 to €1,817
- Gross operating margin -€7,762
down €7,762 (-30.7%), from €25,292 to €17,530
- Taxes -€1,151
down €1,151 (-89.1%), from €1,292 to €141
- Other operating charges -€397
down €397 (-44.0%), from €902 to €505
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 | €79,618 | €60,725 | -€18,892 | -23.7% |
| Fixed assets | 21/28 | €48,737 | €31,239 | -€17,498 | -35.9% |
| Tangible fixed assets | 22/27 | €48,737 | €31,239 | -€17,498 | -35.9% |
| Plant, machinery and equipment | 23 | €1,152 | €309 | -€843 | -73.2% |
| Furniture and vehicles | 24 | €47,585 | €30,930 | -€16,655 | -35.0% |
| Current assets | 29/58 | €30,880 | €29,486 | -€1,395 | -4.5% |
| Stocks and contracts in progress | 3 | €1,478 | €1,513 | +€36 | +2.4% |
| Stocks | 30/36 | €1,478 | €1,513 | +€36 | +2.4% |
| Amounts receivable within one year | 40/41 | €18,840 | €10,362 | -€8,478 | -45.0% |
| Trade receivables | 40 | €15,449 | €6,503 | -€8,946 | -57.9% |
| Other amounts receivable | 41 | €3,391 | €3,859 | +€468 | +13.8% |
| Cash at bank and in hand | 54/58 | €9,957 | €16,942 | +€6,985 | +70.2% |
| Deferred charges and accrued income | 490/1 | €606 | €668 | +€63 | +10.3% |
| Total equity and liabilities | 10/49 | €79,618 | €60,725 | -€18,892 | -23.7% |
| Equity | 10/15 | €32,658 | €1,000 | -€31,658 | -96.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,658 | €0 | -€31,658 | -100.0% |
| Distributable reserves | 133 | €31,658 | €0 | -€31,658 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,959 | €59,725 | +€12,766 | +27.2% |
| Amounts payable after more than one year | 17 | €23,129 | €9,385 | -€13,744 | -59.4% |
| Financial debts | 170/4 | €23,129 | €9,385 | -€13,744 | -59.4% |
| Amounts payable within one year | 42/48 | €23,830 | €50,340 | +€26,510 | +111.2% |
| Current portion of amounts payable after more than one year | 42 | €13,354 | €13,744 | +€390 | +2.9% |
| Trade debts | 44 | €530 | €1,817 | +€1,288 | +243.0% |
| Suppliers | 440/4 | €530 | €1,817 | +€1,288 | +243.0% |
| Taxes, remuneration and social security | 45 | €3,914 | €5,598 | +€1,684 | +43.0% |
| Taxes | 450/3 | €3,914 | €5,598 | +€1,684 | +43.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,032 | €29,181 | +€23,148 | +383.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €449 | €199 | -€250 | -55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,515 | €17,498 | -€18 | -0.1% |
| Other operating charges | 640/8 | €902 | €505 | -€397 | -44.0% |
| Gross operating margin | 9900 | €25,292 | €17,530 | -€7,762 | -30.7% |
| Operating profit (loss) | 9901 | €6,426 | -€672 | -€7,097 | |
| Financial income | 75/76B | €114 | €263 | +€149 | +130.8% |
| Recurring financial income | 75 | €114 | €263 | +€149 | +130.8% |
| Financial charges | 65/66B | €2,204 | €2,033 | -€171 | -7.8% |
| Recurring financial charges | 65 | €2,204 | €2,033 | -€171 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €4,336 | -€2,442 | -€6,778 | |
| Income taxes | 67/77 | €1,292 | €141 | -€1,151 | -89.1% |
| Profit (loss) for the period | 9904 | €3,044 | -€2,583 | -€5,627 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,044 | -€2,583 | -€5,627 |
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 10 October 2026 via checked.be.