AVENTUS: 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.
AVENTUS
Largest movements
- Current investments +€500,000
up €500,000 (+50.0%), from €1.0m to €1.5m
- Receivables within one year +€49,565
up €49,565 (+53.8%), from €92,137 to €141,702
of which Other amounts receivable: +€82,361
- Reserves +€416,572
up €416,572 (+28.8%), from €1.4m to €1.9m
- Other debts +€99,072
up €99,072 (+10672.4%), from €928 to €100,000
- Gross operating margin +€122,368
up €122,368 (+20.1%), from €607,936 to €730,304
- Taxes +€23,201
up €23,201 (+11.6%), from €200,122 to €223,322
- Financial income -€11,330
down €11,330 (-26.1%), from €43,428 to €32,099
- Depreciation +€9,239
up €9,239 (+80.3%), from €11,505 to €20,744
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 | €1,550,395 | €2,069,572 | +€519,177 | +33.5% |
| Fixed assets | 21/28 | €80,886 | €67,435 | -€13,451 | -16.6% |
| Tangible fixed assets | 22/27 | €80,886 | €67,435 | -€13,451 | -16.6% |
| Land and buildings | 22 | €3,263 | €6,087 | +€2,825 | +86.6% |
| Plant, machinery and equipment | 23 | €2,155 | €1,681 | -€474 | -22.0% |
| Furniture and vehicles | 24 | €75,469 | €59,668 | -€15,801 | -20.9% |
| Current assets | 29/58 | €1,469,509 | €2,002,137 | +€532,628 | +36.2% |
| Amounts receivable within one year | 40/41 | €92,137 | €141,702 | +€49,565 | +53.8% |
| Trade receivables | 40 | €91,784 | €58,988 | -€32,796 | -35.7% |
| Other amounts receivable | 41 | €353 | €82,715 | +€82,361 | +23314.0% |
| Current investments | 50/53 | €1,000,000 | €1,500,000 | +€500,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €355,999 | €344,143 | -€11,856 | -3.3% |
| Deferred charges and accrued income | 490/1 | €21,373 | €16,291 | -€5,082 | -23.8% |
| Total equity and liabilities | 10/49 | €1,550,395 | €2,069,572 | +€519,177 | +33.5% |
| Equity | 10/15 | €1,450,993 | €1,867,564 | +€416,572 | +28.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,445,993 | €1,862,564 | +€416,572 | +28.8% |
| Distributable reserves | 133 | €1,445,993 | €1,862,564 | +€416,572 | +28.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €99,403 | €202,008 | +€102,605 | +103.2% |
| Amounts payable within one year | 42/48 | €94,549 | €198,140 | +€103,591 | +109.6% |
| Financial debts | 43 | €3,245 | €613 | -€2,632 | -81.1% |
| Credit institutions | 430/8 | €3,245 | €613 | -€2,632 | -81.1% |
| Trade debts | 44 | €15,597 | €11,287 | -€4,309 | -27.6% |
| Suppliers | 440/4 | €15,597 | €11,287 | -€4,309 | -27.6% |
| Taxes, remuneration and social security | 45 | €74,779 | €86,240 | +€11,461 | +15.3% |
| Taxes | 450/3 | €70,779 | €82,240 | +€11,461 | +16.2% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €928 | €100,000 | +€99,072 | +10672.4% |
| Accrued charges and deferred income | 492/3 | €4,853 | €3,868 | -€986 | -20.3% |
| Non-recurring operating income | 76A | €12,561 | €0 | -€12,561 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,505 | €20,744 | +€9,239 | +80.3% |
| Other operating charges | 640/8 | €2,494 | €1,680 | -€814 | -32.6% |
| Gross operating margin | 9900 | €607,936 | €730,304 | +€122,368 | +20.1% |
| Operating profit (loss) | 9901 | €593,938 | €707,881 | +€113,943 | +19.2% |
| Financial income | 75/76B | €43,428 | €32,099 | -€11,330 | -26.1% |
| Recurring financial income | 75 | €43,428 | €32,099 | -€11,330 | -26.1% |
| Financial charges | 65/66B | €205 | €85 | -€119 | -58.2% |
| Recurring financial charges | 65 | €205 | €85 | -€119 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €637,162 | €739,894 | +€102,732 | +16.1% |
| Income taxes | 67/77 | €200,122 | €223,322 | +€23,201 | +11.6% |
| Profit (loss) for the period | 9904 | €437,040 | €516,572 | +€79,532 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €437,040 | €516,572 | +€79,532 | +18.2% |
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 2 October 2026 via checked.be.