Avenia Concept: 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.
Avenia Concept
Largest movements
- Tangible fixed assets -€3,143
down €3,143 (-79.2%), from €3,968 to €825
of which Plant, machinery and equipment: -€2,377
- Cash +€2,893
up €2,893 (+292%), from €990 to €3,882
mainly Depreciation (+€4,302) and Other debts (+€4,098)
- Receivables within one year -€1,715
down €1,715 (-28.4%), from €6,041 to €4,326
of which Trade receivables: -€2,143
- Deferred charges and accrued income +€314
up €314 (+2,581%), from €12 to €327
- Profit (loss) carried forward -€8,633
down €8,633 (-10,191%), from -€85 to -€8,718
- Other debts +€4,098
up €4,098 (+54.9%), from €7,458 to €11,555
- Trade debts +€3,165
up €3,165 (+2,068%), from €153 to €3,318
- Current portion of long-term debt -€748
down €748 (-100%), from €748 to €0
- Tax, wage and social debts +€467
up €467 (+54.2%), from €862 to €1,329
of which Remuneration and social security: +€1,278
- Gross operating margin -€8,779
down €8,779, from €7,176 to -€1,603
- Depreciation -€3,473
down €3,473 (-44.7%), from €7,775 to €4,302
- Staff costs -€759
down €759 (-54.0%), from €1,406 to €647
- Financial charges -€649
down €649 (-39.9%), from €1,626 to €977
- Other operating charges +€371
up €371 (+80.7%), from €461 to €832
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 | €11,136 | €9,485 | -€1,651 | -14.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,093 | €950 | -€3,143 | -76.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €3,968 | €825 | -€3,143 | -79.2% |
| Plant, machinery and equipment | 23 | €2,825 | €448 | -€2,377 | -84.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,143 | €376 | -€766 | -67.1% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €7,043 | €8,535 | +€1,492 | +21.2% |
| Amounts receivable within one year | 40/41 | €6,041 | €4,326 | -€1,715 | -28.4% |
| Trade receivables | 40 | €6,041 | €3,899 | -€2,143 | -35.5% |
| Other amounts receivable | 41 | €0 | €427 | +€427 | |
| Cash at bank and in hand | 54/58 | €990 | €3,882 | +€2,893 | +292% |
| Deferred charges and accrued income | 490/1 | €12 | €327 | +€314 | +2,581% |
| Total equity and liabilities | 10/49 | €11,136 | €9,485 | -€1,651 | -14.8% |
| Equity | 10/15 | €1,915 | -€6,718 | -€8,633 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€85 | -€8,718 | -€8,633 | -10,191% |
| Amounts payable | 17/49 | €9,220 | €16,202 | +€6,982 | +75.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,220 | €16,202 | +€6,982 | +75.7% |
| Current portion of amounts payable after more than one year | 42 | €748 | €0 | -€748 | -100% |
| Trade debts | 44 | €153 | €3,318 | +€3,165 | +2,068% |
| Suppliers | 440/4 | €153 | €3,318 | +€3,165 | +2,068% |
| Taxes, remuneration and social security | 45 | €862 | €1,329 | +€467 | +54.2% |
| Taxes | 450/3 | €811 | €0 | -€811 | -100% |
| Remuneration and social security | 454/9 | €51 | €1,329 | +€1,278 | +2,518% |
| Other amounts payable | 47/48 | €7,458 | €11,555 | +€4,098 | +54.9% |
| Remuneration, social security and pensions | 62 | €1,406 | €647 | -€759 | -54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,775 | €4,302 | -€3,473 | -44.7% |
| Other operating charges | 640/8 | €461 | €832 | +€371 | +80.7% |
| Gross operating margin | 9900 | €7,176 | -€1,603 | -€8,779 | |
| Operating profit (loss) | 9901 | -€2,466 | -€7,384 | -€4,919 | -199% |
| Financial income | 75/76B | €56 | - | -€56 | |
| Recurring financial income | 75 | €56 | - | -€56 | |
| Financial charges | 65/66B | €1,626 | €977 | -€649 | -39.9% |
| Recurring financial charges | 65 | €1,626 | €977 | -€649 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,035 | -€8,361 | -€4,326 | -107% |
| Income taxes | 67/77 | - | €272 | +€272 | |
| Profit (loss) for the period | 9904 | -€4,035 | -€8,633 | -€4,598 | -114% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,035 | -€8,633 | -€4,598 | -114% |
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 27 October 2026 via checked.be.