AVCI K.: 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.
AVCI K.
Largest movements
- Stocks and contracts -€8,059
down €8,059 (-41.5%), from €19,415 to €11,356
- Receivables within one year +€3,409
up €3,409 (+113%), from €3,016 to €6,425
of which Other amounts receivable: +€2,757
- Deferred charges and accrued income +€703
up €703 (+29.1%), from €2,415 to €3,118
- Profit (loss) carried forward -€2,257
down €2,257, from €595 to -€1,662
- Tax, wage and social debts -€1,289
down €1,289 (-76.2%), from €1,691 to €402
- Other operating charges +€2,205
up €2,205 (+153%), from €1,445 to €3,650
- Gross operating margin -€2,149
down €2,149 (-50.3%), from €4,269 to €2,120
- Taxes -€533
down €533 (-70.3%), from €758 to €225
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.
Derived cash bridge
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 | €57,318 | €53,451 | -€3,867 | -6.7% |
| Current assets | 29/58 | €57,318 | €53,451 | -€3,867 | -6.7% |
| Stocks and contracts in progress | 3 | €19,415 | €11,356 | -€8,059 | -41.5% |
| Stocks | 30/36 | €19,415 | €11,356 | -€8,059 | -41.5% |
| Amounts receivable within one year | 40/41 | €3,016 | €6,425 | +€3,409 | +113% |
| Trade receivables | 40 | €151 | €803 | +€652 | +432% |
| Other amounts receivable | 41 | €2,865 | €5,622 | +€2,757 | +96.2% |
| Cash at bank and in hand | 54/58 | €32,472 | €32,552 | +€80 | +0.2% |
| Deferred charges and accrued income | 490/1 | €2,415 | €3,118 | +€703 | +29.1% |
| Total equity and liabilities | 10/49 | €57,318 | €53,451 | -€3,867 | -6.7% |
| Equity | 10/15 | €53,530 | €51,273 | -€2,257 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,335 | €34,335 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €32,475 | €32,475 | = | 0.0% |
| Profit (loss) carried forward | 14 | €595 | -€1,662 | -€2,257 | |
| Amounts payable | 17/49 | €3,788 | €2,178 | -€1,610 | -42.5% |
| Amounts payable within one year | 42/48 | €3,788 | €2,178 | -€1,610 | -42.5% |
| Trade debts | 44 | €2,097 | €1,776 | -€321 | -15.3% |
| Suppliers | 440/4 | €2,097 | €1,776 | -€321 | -15.3% |
| Taxes, remuneration and social security | 45 | €1,691 | €402 | -€1,289 | -76.2% |
| Taxes | 450/3 | €1,691 | €402 | -€1,289 | -76.2% |
| Other operating charges | 640/8 | €1,445 | €3,650 | +€2,205 | +153% |
| Gross operating margin | 9900 | €4,269 | €2,120 | -€2,149 | -50.3% |
| Operating profit (loss) | 9901 | €2,824 | -€1,530 | -€4,354 | |
| Financial income | 75/76B | €131 | €122 | -€9 | -6.9% |
| Recurring financial income | 75 | €131 | €122 | -€9 | -6.9% |
| Financial charges | 65/66B | €610 | €624 | +€14 | +2.3% |
| Recurring financial charges | 65 | €610 | €624 | +€14 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €2,345 | -€2,032 | -€4,377 | |
| Income taxes | 67/77 | €758 | €225 | -€533 | -70.3% |
| Profit (loss) for the period | 9904 | €1,587 | -€2,257 | -€3,844 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,587 | -€2,257 | -€3,844 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.