AVERIUS: 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.
AVERIUS
Largest movements
- Tangible fixed assets +€47,652
up €47,652 (+372.2%), from €12,801 to €60,454
- Current investments +€40,000
new in 2025: €40,000
- Cash -€22,994
down €22,994 (-37.5%), from €61,238 to €38,243
mainly Investment in fixed assets (net) (-€59,775) and Current investments (-€40,000)
- Receivables within one year +€5,233
up €5,233 (+13460.0%), from €39 to €5,272
of which Other amounts receivable: +€4,813
- Other debts +€67,770
up €67,770 (+8850.3%), from €766 to €68,536
- Reserves +€4,114
up €4,114 (+6.9%), from €59,927 to €64,041
- Tax, wage and social debts -€3,580
down €3,580 (-30.8%), from €11,623 to €8,043
of which Taxes: -€3,716
- Trade debts +€1,715
up €1,715 (+287.3%), from €597 to €2,313
- Gross operating margin -€17,130
down €17,130 (-42.5%), from €40,259 to €23,130
- Taxes -€6,208
down €6,208 (-65.3%), from €9,504 to €3,297
- Depreciation +€5,014
up €5,014 (+70.5%), from €7,108 to €12,122
- Financial charges +€2,686
up €2,686 (+3595.9%), from €75 to €2,760
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 | €74,161 | €144,152 | +€69,991 | +94.4% |
| Fixed assets | 21/28 | €12,801 | €60,454 | +€47,652 | +372.2% |
| Tangible fixed assets | 22/27 | €12,801 | €60,454 | +€47,652 | +372.2% |
| Furniture and vehicles | 24 | €12,801 | €60,454 | +€47,652 | +372.2% |
| Current assets | 29/58 | €61,360 | €83,699 | +€22,339 | +36.4% |
| Amounts receivable within one year | 40/41 | €39 | €5,272 | +€5,233 | +13460.0% |
| Trade receivables | 40 | - | €420 | +€420 | |
| Other amounts receivable | 41 | €39 | €4,852 | +€4,813 | +12379.0% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €61,238 | €38,243 | -€22,994 | -37.5% |
| Deferred charges and accrued income | 490/1 | €84 | €183 | +€100 | +119.6% |
| Total equity and liabilities | 10/49 | €74,161 | €144,152 | +€69,991 | +94.4% |
| Equity | 10/15 | €60,927 | €65,041 | +€4,114 | +6.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €59,927 | €64,041 | +€4,114 | +6.9% |
| Distributable reserves | 133 | €59,927 | €64,041 | +€4,114 | +6.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,234 | €79,111 | +€65,877 | +497.8% |
| Amounts payable within one year | 42/48 | €12,986 | €78,891 | +€65,905 | +507.5% |
| Trade debts | 44 | €597 | €2,313 | +€1,715 | +287.3% |
| Suppliers | 440/4 | €597 | €2,313 | +€1,715 | +287.3% |
| Taxes, remuneration and social security | 45 | €11,623 | €8,043 | -€3,580 | -30.8% |
| Taxes | 450/3 | €11,623 | €7,908 | -€3,716 | -32.0% |
| Remuneration and social security | 454/9 | - | €135 | +€135 | |
| Other amounts payable | 47/48 | €766 | €68,536 | +€67,770 | +8850.3% |
| Accrued charges and deferred income | 492/3 | €248 | €220 | -€28 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,108 | €12,122 | +€5,014 | +70.5% |
| Other operating charges | 640/8 | €1,140 | €851 | -€289 | -25.3% |
| Gross operating margin | 9900 | €40,259 | €23,130 | -€17,130 | -42.5% |
| Operating profit (loss) | 9901 | €32,011 | €10,156 | -€21,855 | -68.3% |
| Financial income | 75/76B | €0 | €15 | +€15 | +75000.0% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +75000.0% |
| Financial charges | 65/66B | €75 | €2,760 | +€2,686 | +3595.9% |
| Recurring financial charges | 65 | €75 | €2,760 | +€2,686 | +3595.9% |
| Profit (loss) for the period before taxes | 9903 | €31,936 | €7,411 | -€24,525 | -76.8% |
| Income taxes | 67/77 | €9,504 | €3,297 | -€6,208 | -65.3% |
| Profit (loss) for the period | 9904 | €22,431 | €4,114 | -€18,317 | -81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,431 | €4,114 | -€18,317 | -81.7% |
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 29 September 2026 via checked.be.