AVEA CONCEPT: 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.
AVEA CONCEPT
Largest movements
- Receivables within one year +€15,869
up €15,869 (+10.1%), from €157,746 to €173,615
of which Other amounts receivable: +€11,600
- Cash -€8,364
down €8,364 (-84.5%), from €9,900 to €1,536
mainly Contributions, distributions and other (-€20,000) and Receivables within one year (-€15,869)
- Other debts +€17,000
new in 2025: €17,000
- Trade debts -€14,122
down €14,122 (-29.5%), from €47,870 to €33,747
- Profit (loss) carried forward +€2,507
up €2,507 (+2.2%), from €112,002 to €114,508
- Tax, wage and social debts +€1,891
up €1,891 (+23.7%), from €7,963 to €9,854
- Gross operating margin -€6,460
down €6,460 (-20.0%), from €32,227 to €25,767
- Taxes -€1,109
down €1,109 (-13.9%), from €7,963 to €6,854
- Financial income +€580
up €580 (+10.8%), from €5,372 to €5,952
- Depreciation +€544
up €544 (+89.6%), from €607 to €1,150
- Other operating charges -€417
down €417 (-47.5%), from €878 to €461
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 | €169,834 | €177,109 | +€7,275 | +4.3% |
| Fixed assets | 21/28 | €2,189 | €1,958 | -€231 | -10.5% |
| Tangible fixed assets | 22/27 | €2,189 | €1,958 | -€231 | -10.5% |
| Plant, machinery and equipment | 23 | €2,189 | €1,958 | -€231 | -10.5% |
| Current assets | 29/58 | €167,645 | €175,151 | +€7,506 | +4.5% |
| Amounts receivable within one year | 40/41 | €157,746 | €173,615 | +€15,869 | +10.1% |
| Trade receivables | 40 | €78,712 | €82,981 | +€4,270 | +5.4% |
| Other amounts receivable | 41 | €79,034 | €90,634 | +€11,600 | +14.7% |
| Cash at bank and in hand | 54/58 | €9,900 | €1,536 | -€8,364 | -84.5% |
| Total equity and liabilities | 10/49 | €169,834 | €177,109 | +€7,275 | +4.3% |
| Equity | 10/15 | €114,002 | €116,508 | +€2,507 | +2.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,002 | €114,508 | +€2,507 | +2.2% |
| Amounts payable | 17/49 | €55,833 | €60,601 | +€4,768 | +8.5% |
| Amounts payable within one year | 42/48 | €55,833 | €60,601 | +€4,768 | +8.5% |
| Trade debts | 44 | €47,870 | €33,747 | -€14,122 | -29.5% |
| Suppliers | 440/4 | €47,870 | €33,747 | -€14,122 | -29.5% |
| Taxes, remuneration and social security | 45 | €7,963 | €9,854 | +€1,891 | +23.7% |
| Taxes | 450/3 | €7,963 | €9,854 | +€1,891 | +23.7% |
| Other amounts payable | 47/48 | - | €17,000 | +€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €607 | €1,150 | +€544 | +89.6% |
| Other operating charges | 640/8 | €878 | €461 | -€417 | -47.5% |
| Gross operating margin | 9900 | €32,227 | €25,767 | -€6,460 | -20.0% |
| Operating profit (loss) | 9901 | €30,742 | €24,156 | -€6,587 | -21.4% |
| Financial income | 75/76B | €5,372 | €5,952 | +€580 | +10.8% |
| Recurring financial income | 75 | €5,372 | €5,952 | +€580 | +10.8% |
| Financial charges | 65/66B | €361 | €747 | +€385 | +106.6% |
| Recurring financial charges | 65 | €361 | €747 | +€385 | +106.6% |
| Profit (loss) for the period before taxes | 9903 | €35,753 | €29,361 | -€6,392 | -17.9% |
| Income taxes | 67/77 | €7,963 | €6,854 | -€1,109 | -13.9% |
| Profit (loss) for the period | 9904 | €27,790 | €22,507 | -€5,283 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,790 | €22,507 | -€5,283 | -19.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.