AVERNA: 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.
What changed
AVERNA
NACE 62.200, Computer consultancy and computer facilities management
financial year 31-03-2025 against 31-12-2025filed annual accounts (NBB)
Net result for the year
€4.2m
31-03-2025 · €3.4m+€877,278
Equity
€5.8m
31-03-2025 · €4.6m+€1.2m
Cash
€758,144
31-03-2025 · €1.1m-€375,928
Balance sheet total
€12.9m
31-03-2025 · €12.3m+€681,602
Largest movements
Assets
- Receivables within one year +€903,261
up €903,261 (+9.7%), from €9.3m to €10.2m
of which Other amounts receivable: +€2.6m
- Cash -€375,928
down €375,928 (-33.1%), from €1.1m to €758,144
mainly Contributions, distributions and other (-€3.0m) and Receivables within one year (-€903,261)
- Stocks and contracts +€190,647
up €190,647 (+15.0%), from €1.3m to €1.5m
of which Contracts in progress: +€199,898
Equity and liabilities
- Reserves +€1.2m
up €1.2m (+28.5%), from €4.4m to €5.6m
of which Distributable reserves: +€1.2m
- Other debts -€639,764
down €639,764 (-81.9%), from €781,268 to €141,504
- Provisions +€202,680
up €202,680 (+443.6%), from €45,694 to €248,374
Income statement
- Turnover -€2.1m
down €2.1m (-11.3%), from €18.1m to €16.1m
- Services and other goods -€1.6m
down €1.6m (-26.3%), from €6.1m to €4.5m
- Staff costs -€1.4m
down €1.4m (-29.3%), from €4.7m to €3.3m
- Goods and materials -€1.2m
down €1.2m (-13.6%), from €8.9m to €7.7m
of which Purchases: -€1.2m
- Financial income -€619,210
down €619,210 (-14.0%), from €4.4m to €3.8m
From the 31-03-2025 result to the 31-12-2025 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.
Result 31-03-2025
€3.4m
Turnover
-€2.1m
Other operating income
-€77,744
Goods and materials
+€1.2m
Services and other goods
+€1.6m
Staff costs
+€1.4m
Depreciation
+€97,380
Write-downs
-€7
Provisions
-€283,813
Other operating charges
+€4,320
Other operating items
-€294,271
Financial income
-€619,210
Financial charges
-€70,415
Taxes
-€3,388
Result 31-12-2025
€4.2m
Cash bridge derived
Derived from the 31-03-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€2.8m
Investment
-€22,360
Financing
-€3.1m
Cash 31-03-2025
€1.1m
From operations (derived)
+€2.8m
Net result for the year
+€4.2m
Depreciation
+€72,116
Stocks and contracts
-€190,647
Receivables within one year
-€903,261
Deferred charges and accrued income
-€13,379
Provisions
+€202,680
Trade debts
+€88,735
Tax, wage and social debts
-€20,502
Advances received
-€69,836
Other debts
-€639,764
Investment (derived)
-€22,360
Investment in fixed assets (net)
-€22,360
Financing
-€3.1m
Short-term financial debts
-€122,858
Contributions, distributions and other
-€3.0m
Cash 31-12-2025
€758,144
Every line side by side
| Line | Code | 31-03-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,267,903 | €12,949,505 | +€681,602 | +5.6% |
| Fixed assets | 21/28 | €524,989 | €475,233 | -€49,756 | -9.5% |
| Tangible fixed assets | 22/27 | €229,334 | €179,578 | -€49,756 | -21.7% |
| Land and buildings | 22 | €50,875 | €48,640 | -€2,235 | -4.4% |
| Plant, machinery and equipment | 23 | €98,829 | €74,062 | -€24,767 | -25.1% |
| Furniture and vehicles | 24 | €79,630 | €56,876 | -€22,755 | -28.6% |
| Financial fixed assets | 28 | €295,655 | €295,655 | = | 0.0% |
| Affiliated companies | 280/1 | €289,262 | €289,262 | = | 0.0% |
| Participating interests | 280 | €289,262 | €289,262 | = | 0.0% |
| Other financial fixed assets | 284/8 | €6,393 | €6,393 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €6,393 | €6,393 | = | 0.0% |
| Current assets | 29/58 | €11,742,914 | €12,474,272 | +€731,358 | +6.2% |
| Stocks and contracts in progress | 3 | €1,267,992 | €1,458,639 | +€190,647 | +15.0% |
| Stocks | 30/36 | €157,361 | €148,111 | -€9,251 | -5.9% |
| Goods purchased for resale | 34 | €157,361 | €148,111 | -€9,251 | -5.9% |
| Contracts in progress | 37 | €1,110,631 | €1,310,528 | +€199,898 | +18.0% |
| Amounts receivable within one year | 40/41 | €9,290,565 | €10,193,826 | +€903,261 | +9.7% |
| Trade receivables | 40 | €5,983,065 | €4,331,539 | -€1.7m | -27.6% |
| Other amounts receivable | 41 | €3,307,500 | €5,862,287 | +€2.6m | +77.2% |
| Cash at bank and in hand | 54/58 | €1,134,072 | €758,144 | -€375,928 | -33.1% |
| Deferred charges and accrued income | 490/1 | €50,285 | €63,663 | +€13,379 | +26.6% |
| Total equity and liabilities | 10/49 | €12,267,903 | €12,949,505 | +€681,602 | +5.6% |
| Equity | 10/15 | €4,551,396 | €5,794,543 | +€1.2m | +27.3% |
| Contributions | 10/11 | €189,464 | €189,464 | = | 0.0% |
| Capital | 10 | €189,464 | €189,464 | = | 0.0% |
| Issued capital | 100 | €189,464 | €189,464 | = | 0.0% |
| Reserves | 13 | €4,361,932 | €5,605,079 | +€1.2m | +28.5% |
| Non-distributable reserves | 130/1 | €18,946 | €18,946 | = | 0.0% |
| Legal reserve | 130 | €18,946 | €18,946 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,305 | €13,305 | = | 0.0% |
| Distributable reserves | 133 | €4,329,680 | €5,572,828 | +€1.2m | +28.7% |
| Provisions and deferred taxes | 16 | €45,694 | €248,374 | +€202,680 | +443.6% |
| Provisions for liabilities and charges | 160/5 | €45,694 | €248,374 | +€202,680 | +443.6% |
| Other liabilities and charges | 164/5 | €45,694 | €248,374 | +€202,680 | +443.6% |
| Amounts payable | 17/49 | €7,670,814 | €6,906,589 | -€764,226 | -10.0% |
| Amounts payable within one year | 42/48 | €7,670,814 | €6,906,589 | -€764,226 | -10.0% |
| Financial debts | 43 | €251,998 | €129,139 | -€122,858 | -48.8% |
| Credit institutions | 430/8 | €251,998 | €129,139 | -€122,858 | -48.8% |
| Trade debts | 44 | €3,210,823 | €3,299,557 | +€88,735 | +2.8% |
| Suppliers | 440/4 | €3,210,823 | €3,299,557 | +€88,735 | +2.8% |
| Advances received on contracts in progress | 46 | €2,429,728 | €2,359,892 | -€69,836 | -2.9% |
| Taxes, remuneration and social security | 45 | €996,998 | €976,496 | -€20,502 | -2.1% |
| Taxes | 450/3 | €39,541 | €113,136 | +€73,595 | +186.1% |
| Remuneration and social security | 454/9 | €957,457 | €863,359 | -€94,098 | -9.8% |
| Other amounts payable | 47/48 | €781,268 | €141,504 | -€639,764 | -81.9% |
| Operating income | 70/76A | €19,051,063 | €16,614,114 | -€2.4m | -12.8% |
| Turnover | 70 | €18,127,480 | €16,073,592 | -€2.1m | -11.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €559,935 | €199,898 | -€360,037 | -64.3% |
| Other operating income | 74 | €307,085 | €229,341 | -€77,744 | -25.3% |
| Non-recurring operating income | 76A | €56,563 | €111,283 | +€54,720 | +96.7% |
| Operating charges | 60/66A | €19,777,522 | €15,770,282 | -€4.0m | -20.3% |
| Goods for resale, raw materials and consumables | 60 | €8,903,915 | €7,694,742 | -€1.2m | -13.6% |
| Purchases | 600/8 | €8,894,910 | €7,685,491 | -€1.2m | -13.6% |
| Change in stocks: decrease (increase) | 609 | €9,004 | €9,251 | +€246 | +2.7% |
| Services and other goods | 61 | €6,075,344 | €4,475,257 | -€1.6m | -26.3% |
| Remuneration, social security and pensions | 62 | €4,668,209 | €3,299,155 | -€1.4m | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,496 | €72,116 | -€97,380 | -57.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1 | €7 | +€7 | +1130.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€81,133 | €202,680 | +€283,813 | |
| Other operating charges | 640/8 | €9,274 | €4,953 | -€4,320 | -46.6% |
| Non-recurring operating charges | 66A | €32,417 | €21,371 | -€11,046 | -34.1% |
| Operating profit (loss) | 9901 | -€726,459 | €843,832 | +€1.6m | |
| Financial income | 75/76B | €4,408,926 | €3,789,715 | -€619,210 | -14.0% |
| Recurring financial income | 75 | €4,408,926 | €3,789,715 | -€619,210 | -14.0% |
| Income from financial fixed assets | 750 | €3,561,167 | €3,445,705 | -€115,462 | -3.2% |
| Income from current assets | 751 | €232,695 | €344,011 | +€111,316 | +47.8% |
| Other financial income | 752/9 | €615,064 | - | -€615,064 | |
| Financial charges | 65/66B | €314,650 | €385,065 | +€70,415 | +22.4% |
| Recurring financial charges | 65 | €314,650 | €385,065 | +€70,415 | +22.4% |
| Debt charges | 650 | €71,739 | €29,670 | -€42,069 | -58.6% |
| Other financial charges | 652/9 | €242,911 | €355,395 | +€112,484 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | €3,367,816 | €4,248,483 | +€880,666 | +26.1% |
| Income taxes | 67/77 | €1,947 | €5,335 | +€3,388 | +174.0% |
| Taxes | 670/3 | €10,252 | €5,335 | -€4,917 | -48.0% |
| Tax adjustments and reversals of tax provisions | 77 | €8,304 | - | -€8,304 | |
| Profit (loss) for the period | 9904 | €3,365,869 | €4,243,147 | +€877,278 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,365,869 | €4,243,147 | +€877,278 | +26.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.