aVer: 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.
aVer
Largest movements
- Tangible fixed assets -€3,001
down €3,001 (-33.2%), from €9,030 to €6,029
- Receivables within one year +€548
up €548 (+33.3%), from €1,644 to €2,192
of which Other amounts receivable: +€294
- Profit (loss) carried forward -€6,979
down €6,979 (-12.1%), from -€57,654 to -€64,632
- Other debts +€4,453
up €4,453 (+8.1%), from €54,717 to €59,170
- Gross operating margin +€3,887
up €3,887 (+61.8%), from -€6,288 to -€2,401
- Depreciation -€172
down €172 (-5.4%), from €3,172 to €3,001
- Other operating charges -€135
down €135 (-15.9%), from €852 to €717
- Taxes +€68
up €68 (+10.7%), from €638 to €706
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 | €12,855 | €10,386 | -€2,470 | -19.2% |
| Fixed assets | 21/28 | €9,030 | €6,029 | -€3,001 | -33.2% |
| Tangible fixed assets | 22/27 | €9,030 | €6,029 | -€3,001 | -33.2% |
| Furniture and vehicles | 24 | €9,030 | €6,029 | -€3,001 | -33.2% |
| Current assets | 29/58 | €3,826 | €4,357 | +€531 | +13.9% |
| Amounts receivable within one year | 40/41 | €1,644 | €2,192 | +€548 | +33.3% |
| Trade receivables | 40 | €1,283 | €1,537 | +€254 | +19.8% |
| Other amounts receivable | 41 | €362 | €656 | +€294 | +81.2% |
| Cash at bank and in hand | 54/58 | €125 | €30 | -€96 | -76.4% |
| Deferred charges and accrued income | 490/1 | €2,056 | €2,135 | +€79 | +3.8% |
| Total equity and liabilities | 10/49 | €12,855 | €10,386 | -€2,470 | -19.2% |
| Equity | 10/15 | -€43,294 | -€50,272 | -€6,979 | -16.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,654 | -€64,632 | -€6,979 | -12.1% |
| Amounts payable | 17/49 | €56,149 | €60,658 | +€4,509 | +8.0% |
| Amounts payable within one year | 42/48 | €56,149 | €60,658 | +€4,509 | +8.0% |
| Taxes, remuneration and social security | 45 | €1,432 | €1,488 | +€57 | +4.0% |
| Taxes | 450/3 | €1,432 | €1,488 | +€57 | +4.0% |
| Other amounts payable | 47/48 | €54,717 | €59,170 | +€4,453 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,172 | €3,001 | -€172 | -5.4% |
| Other operating charges | 640/8 | €852 | €717 | -€135 | -15.9% |
| Gross operating margin | 9900 | -€6,288 | -€2,401 | +€3,887 | +61.8% |
| Operating profit (loss) | 9901 | -€10,312 | -€6,118 | +€4,193 | +40.7% |
| Financial income | 75/76B | €3 | €3 | -€0 | -1.3% |
| Recurring financial income | 75 | €3 | €3 | -€0 | -1.3% |
| Financial charges | 65/66B | €157 | €157 | = | 0.0% |
| Recurring financial charges | 65 | €157 | €157 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,466 | -€6,272 | +€4,193 | +40.1% |
| Income taxes | 67/77 | €638 | €706 | +€68 | +10.7% |
| Profit (loss) for the period | 9904 | -€11,104 | -€6,979 | +€4,125 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,104 | -€6,979 | +€4,125 | +37.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.