AVANST: 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.
AVANST
Largest movements
- Cash +€40,895
up €40,895 (+79.3%), from €51,552 to €92,447
mainly Net result for the year (+€48,998) and Tax, wage and social debts (+€14,713)
- Receivables within one year +€14,586
up €14,586 (+401.7%), from €3,631 to €18,217
- Deferred charges and accrued income +€8,214
up €8,214 (+141.6%), from €5,800 to €14,014
- Reserves +€48,998
up €48,998 (+99.5%), from €49,251 to €98,248
- Tax, wage and social debts +€14,713
up €14,713 (+126.6%), from €11,617 to €26,330
- Gross operating margin +€7,347
up €7,347 (+13.5%), from €54,527 to €61,874
- Taxes +€1,596
up €1,596 (+13.7%), from €11,617 to €13,213
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 | €60,983 | €124,678 | +€63,695 | +104.4% |
| Current assets | 29/58 | €60,983 | €124,678 | +€63,695 | +104.4% |
| Amounts receivable within one year | 40/41 | €3,631 | €18,217 | +€14,586 | +401.7% |
| Other amounts receivable | 41 | €3,631 | €18,217 | +€14,586 | +401.7% |
| Cash at bank and in hand | 54/58 | €51,552 | €92,447 | +€40,895 | +79.3% |
| Deferred charges and accrued income | 490/1 | €5,800 | €14,014 | +€8,214 | +141.6% |
| Total equity and liabilities | 10/49 | €60,983 | €124,678 | +€63,695 | +104.4% |
| Equity | 10/15 | €49,351 | €98,348 | +€48,998 | +99.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €49,251 | €98,248 | +€48,998 | +99.5% |
| Distributable reserves | 133 | €49,251 | €98,248 | +€48,998 | +99.5% |
| Amounts payable | 17/49 | €11,632 | €26,330 | +€14,697 | +126.3% |
| Amounts payable within one year | 42/48 | €11,632 | €26,330 | +€14,697 | +126.3% |
| Trade debts | 44 | €16 | - | -€16 | |
| Suppliers | 440/4 | €16 | - | -€16 | |
| Taxes, remuneration and social security | 45 | €11,617 | €26,330 | +€14,713 | +126.6% |
| Taxes | 450/3 | €11,617 | €26,330 | +€14,713 | +126.6% |
| Other operating charges | 640/8 | €291 | €212 | -€79 | -27.2% |
| Gross operating margin | 9900 | €54,527 | €61,874 | +€7,347 | +13.5% |
| Operating profit (loss) | 9901 | €54,236 | €61,662 | +€7,426 | +13.7% |
| Financial income | 75/76B | €78 | €594 | +€516 | +660.0% |
| Recurring financial income | 75 | €78 | €594 | +€516 | +660.0% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €54,270 | €62,210 | +€7,940 | +14.6% |
| Income taxes | 67/77 | €11,617 | €13,213 | +€1,596 | +13.7% |
| Profit (loss) for the period | 9904 | €42,653 | €48,998 | +€6,344 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,653 | €48,998 | +€6,344 | +14.9% |
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 6 October 2026 via checked.be.