AVERDULT Management Solutions: 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.
AVERDULT Management Solutions
Largest movements
- Cash +€23,903
up €23,903 (+419%), from €5,706 to €29,609
mainly Net result for the year (+€22,398) and Depreciation (+€14,919)
- Tangible fixed assets -€14,919
down €14,919 (-47.6%), from €31,350 to €16,431
of which Furniture and vehicles: -€14,497
- Receivables within one year +€10,790
up €10,790 (+32.4%), from €33,316 to €44,106
of which Other amounts receivable: +€18,646
- Deferred charges and accrued income -€1,566
down €1,566 (-67.2%), from €2,331 to €765
- Reserves +€22,398
up €22,398 (+47.5%), from €47,202 to €69,600
- Tax, wage and social debts -€2,567
down €2,567 (-12.3%), from €20,832 to €18,266
of which Taxes: -€4,567
- Trade debts -€1,623
down €1,623 (-54.6%), from €2,969 to €1,347
- Gross operating margin +€13,536
up €13,536 (+43.2%), from €31,357 to €44,894
- Taxes +€3,490
up €3,490 (+89.5%), from €3,900 to €7,390
- Depreciation +€1,091
up €1,091 (+7.9%), from €13,827 to €14,919
- Financial income +€480
up €480 (+182%), from €264 to €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.
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 | €73,004 | €91,213 | +€18,209 | +24.9% |
| Fixed assets | 21/28 | €31,650 | €16,731 | -€14,919 | -47.1% |
| Tangible fixed assets | 22/27 | €31,350 | €16,431 | -€14,919 | -47.6% |
| Plant, machinery and equipment | 23 | €1,484 | €1,063 | -€422 | -28.4% |
| Furniture and vehicles | 24 | €29,865 | €15,368 | -€14,497 | -48.5% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €41,354 | €74,481 | +€33,127 | +80.1% |
| Amounts receivable within one year | 40/41 | €33,316 | €44,106 | +€10,790 | +32.4% |
| Trade receivables | 40 | €19,965 | €12,109 | -€7,856 | -39.3% |
| Other amounts receivable | 41 | €13,351 | €31,997 | +€18,646 | +140% |
| Cash at bank and in hand | 54/58 | €5,706 | €29,609 | +€23,903 | +419% |
| Deferred charges and accrued income | 490/1 | €2,331 | €765 | -€1,566 | -67.2% |
| Total equity and liabilities | 10/49 | €73,004 | €91,213 | +€18,209 | +24.9% |
| Equity | 10/15 | €49,202 | €71,600 | +€22,398 | +45.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,202 | €69,600 | +€22,398 | +47.5% |
| Distributable reserves | 133 | €47,202 | €69,600 | +€22,398 | +47.5% |
| Amounts payable | 17/49 | €23,802 | €19,612 | -€4,189 | -17.6% |
| Amounts payable within one year | 42/48 | €23,802 | €19,612 | -€4,189 | -17.6% |
| Trade debts | 44 | €2,969 | €1,347 | -€1,623 | -54.6% |
| Suppliers | 440/4 | €2,969 | €1,347 | -€1,623 | -54.6% |
| Taxes, remuneration and social security | 45 | €20,832 | €18,266 | -€2,567 | -12.3% |
| Taxes | 450/3 | €20,832 | €16,266 | -€4,567 | -21.9% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,827 | €14,919 | +€1,091 | +7.9% |
| Other operating charges | 640/8 | €1,068 | €822 | -€245 | -23.0% |
| Gross operating margin | 9900 | €31,357 | €44,894 | +€13,536 | +43.2% |
| Operating profit (loss) | 9901 | €16,462 | €29,153 | +€12,691 | +77.1% |
| Financial income | 75/76B | €264 | €744 | +€480 | +182% |
| Recurring financial income | 75 | €264 | €744 | +€480 | +182% |
| Financial charges | 65/66B | €104 | €108 | +€4 | +3.7% |
| Recurring financial charges | 65 | €104 | €108 | +€4 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €16,622 | €29,788 | +€13,166 | +79.2% |
| Income taxes | 67/77 | €3,900 | €7,390 | +€3,490 | +89.5% |
| Profit (loss) for the period | 9904 | €12,722 | €22,398 | +€9,676 | +76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,722 | €22,398 | +€9,676 | +76.1% |
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 22 October 2026 via checked.be.