AVANT CONSTRUCTIONS: 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.
AVANT CONSTRUCTIONS
Largest movements
- Tangible fixed assets -€11,699
down €11,699 (-4.0%), from €293,048 to €281,350
- Debts after one year -€6,831
down €6,831 (-7.2%), from €95,166 to €88,335
- Profit (loss) carried forward -€5,371
down €5,371 (-7.1%), from -€75,872 to -€81,242
- Gross operating margin -€963
down €963 (-9.3%), from €10,333 to €9,370
- Other operating charges +€855
up €855 (+71.9%), from €1,189 to €2,044
- Financial charges -€145
down €145 (-12.7%), from €1,142 to €997
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 | €338,000 | €325,971 | -€12,029 | -3.6% |
| Fixed assets | 21/28 | €293,048 | €281,350 | -€11,699 | -4.0% |
| Tangible fixed assets | 22/27 | €293,048 | €281,350 | -€11,699 | -4.0% |
| Land and buildings | 22 | €293,048 | €281,350 | -€11,699 | -4.0% |
| Current assets | 29/58 | €44,952 | €44,622 | -€330 | -0.7% |
| Amounts receivable within one year | 40/41 | €37,000 | €36,000 | -€1,000 | -2.7% |
| Trade receivables | 40 | €28,000 | €27,000 | -€1,000 | -3.6% |
| Other amounts receivable | 41 | €9,000 | €9,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,693 | €8,403 | +€709 | +9.2% |
| Deferred charges and accrued income | 490/1 | €258 | €219 | -€40 | -15.3% |
| Total equity and liabilities | 10/49 | €338,000 | €325,971 | -€12,029 | -3.6% |
| Equity | 10/15 | -€13,898 | -€19,269 | -€5,371 | -38.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | - | €61,973 | +€61,973 | |
| Issued capital | 100 | - | €61,973 | +€61,973 | |
| Profit (loss) carried forward | 14 | -€75,872 | -€81,242 | -€5,371 | -7.1% |
| Amounts payable | 17/49 | €351,899 | €345,240 | -€6,658 | -1.9% |
| Amounts payable after more than one year | 17 | €95,166 | €88,335 | -€6,831 | -7.2% |
| Financial debts | 170/4 | €95,166 | €88,335 | -€6,831 | -7.2% |
| Amounts payable within one year | 42/48 | €256,083 | €256,255 | +€172 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €6,722 | €6,831 | +€108 | +1.6% |
| Other amounts payable | 47/48 | €249,361 | €249,424 | +€64 | 0.0% |
| Accrued charges and deferred income | 492/3 | €650 | €650 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,656 | €11,699 | +€43 | +0.4% |
| Other operating charges | 640/8 | €1,189 | €2,044 | +€855 | +71.9% |
| Gross operating margin | 9900 | €10,333 | €9,370 | -€963 | -9.3% |
| Operating profit (loss) | 9901 | -€2,512 | -€4,373 | -€1,861 | -74.1% |
| Financial charges | 65/66B | €1,142 | €997 | -€145 | -12.7% |
| Recurring financial charges | 65 | €1,142 | €997 | -€145 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,654 | -€5,371 | -€1,717 | -47.0% |
| Profit (loss) for the period | 9904 | -€3,654 | -€5,371 | -€1,717 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,654 | -€5,371 | -€1,717 | -47.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.