AVERLI: 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.
AVERLI
Largest movements
- Current investments +€230,000
up €230,000 (+145%), from €158,766 to €388,766
- Financial fixed assets -€224,970
no longer reported in 2025 (was €224,970)
- Cash +€12,489
up €12,489 (+552%), from €2,264 to €14,753
mainly Investment in fixed assets (net) (+€224,970) and Net result for the year (+€79,371)
- Reserves +€79,371
new in 2025: €79,371
- Debts after one year -€74,000
down €74,000 (-25.0%), from €296,215 to €222,215
- Tax, wage and social debts +€7,937
new in 2025: €7,937
- Other debts +€5,597
up €5,597 (+8.1%), from €69,368 to €74,965
- Financial income +€96,249
new in 2025: €96,249
of which Non-recurring financial income: +€88,610
- Taxes +€7,937
new in 2025: €7,937
- Gross operating margin -€1,554
down €1,554 (-103%), from -€1,513 to -€3,067
- Financial charges -€631
down €631 (-17.7%), from €3,573 to €2,942
- Other operating charges +€102
up €102 (+3.6%), from €2,830 to €2,932
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 | €386,001 | €404,907 | +€18,906 | +4.9% |
| Fixed assets | 21/28 | €224,970 | - | -€224,970 | |
| Financial fixed assets | 28 | €224,970 | - | -€224,970 | |
| Current assets | 29/58 | €161,030 | €404,907 | +€243,876 | +151% |
| Amounts receivable within one year | 40/41 | - | €476 | +€476 | |
| Other amounts receivable | 41 | - | €476 | +€476 | |
| Current investments | 50/53 | €158,766 | €388,766 | +€230,000 | +145% |
| Cash at bank and in hand | 54/58 | €2,264 | €14,753 | +€12,489 | +552% |
| Deferred charges and accrued income | 490/1 | - | €911 | +€911 | |
| Total equity and liabilities | 10/49 | €386,001 | €404,907 | +€18,906 | +4.9% |
| Equity | 10/15 | €20,418 | €99,790 | +€79,371 | +389% |
| Contributions | 10/11 | €62,850 | €62,850 | = | 0.0% |
| Capital | 10 | €62,001 | €62,001 | = | 0.0% |
| Issued capital | 100 | €62,001 | €62,001 | = | 0.0% |
| Contributions outside capital | 11 | €849 | €849 | = | 0.0% |
| Share premium | 1100/10 | €849 | €849 | = | 0.0% |
| Reserves | 13 | - | €79,371 | +€79,371 | |
| Distributable reserves | 133 | - | €79,371 | +€79,371 | |
| Profit (loss) carried forward | 14 | -€42,432 | -€42,432 | = | 0.0% |
| Amounts payable | 17/49 | €365,582 | €305,117 | -€60,465 | -16.5% |
| Amounts payable after more than one year | 17 | €296,215 | €222,215 | -€74,000 | -25.0% |
| Financial debts | 170/4 | €296,215 | €222,215 | -€74,000 | -25.0% |
| Amounts payable within one year | 42/48 | €69,368 | €82,902 | +€13,535 | +19.5% |
| Taxes, remuneration and social security | 45 | - | €7,937 | +€7,937 | |
| Taxes | 450/3 | - | €7,937 | +€7,937 | |
| Other amounts payable | 47/48 | €69,368 | €74,965 | +€5,597 | +8.1% |
| Other operating charges | 640/8 | €2,830 | €2,932 | +€102 | +3.6% |
| Gross operating margin | 9900 | -€1,513 | -€3,067 | -€1,554 | -103% |
| Operating profit (loss) | 9901 | -€4,342 | -€5,998 | -€1,656 | -38.1% |
| Financial income | 75/76B | - | €96,249 | +€96,249 | |
| Recurring financial income | 75 | - | €7,640 | +€7,640 | |
| Non-recurring financial income | 76B | - | €88,610 | +€88,610 | |
| Financial charges | 65/66B | €3,573 | €2,942 | -€631 | -17.7% |
| Recurring financial charges | 65 | €3,573 | €2,942 | -€631 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,915 | €87,308 | +€95,224 | |
| Income taxes | 67/77 | - | €7,937 | +€7,937 | |
| Profit (loss) for the period | 9904 | -€7,915 | €79,371 | +€87,287 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,915 | €79,371 | +€87,287 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.