AVANI: 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.
AVANI
Largest movements
- Cash -€1,744
down €1,744 (-84.8%), from €2,057 to €313
mainly Current portion of long-term debt (-€990) and Net result for the year (-€754)
- Current portion of long-term debt -€990
down €990 (-5.2%), from €18,893 to €17,903
- Profit (loss) carried forward -€754
down €754 (-2.5%), from -€29,736 to -€30,490
- Gross operating margin -€1,911
no longer reported in 2025 (was €1,911)
- Other operating charges -€163
down €163 (-18.7%), from €872 to €709
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 | €2,057 | €313 | -€1,744 | -84.8% |
| Current assets | 29/58 | €2,057 | €313 | -€1,744 | -84.8% |
| Cash at bank and in hand | 54/58 | €2,057 | €313 | -€1,744 | -84.8% |
| Total equity and liabilities | 10/49 | €2,057 | €313 | -€1,744 | -84.8% |
| Equity | 10/15 | -€16,836 | -€17,590 | -€754 | -4.5% |
| Contributions | 10/11 | €12,900 | €12,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,736 | -€30,490 | -€754 | -2.5% |
| Amounts payable | 17/49 | €18,893 | €17,903 | -€990 | -5.2% |
| Amounts payable within one year | 42/48 | €18,893 | €17,903 | -€990 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €18,893 | €17,903 | -€990 | -5.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €872 | €709 | -€163 | -18.7% |
| Gross operating margin | 9900 | €1,911 | - | -€1,911 | |
| Operating profit (loss) | 9901 | €1,039 | -€709 | -€1,748 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €996 | -€754 | -€1,750 | |
| Profit (loss) for the period | 9904 | €996 | -€754 | -€1,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €996 | -€754 | -€1,750 |
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 11 October 2026 via checked.be.