AVERNA HOLDING: 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.
AVERNA HOLDING
Largest movements
- Receivables within one year -€681,268
no longer reported in 2025 (was €681,268)
- Short-term financial debts -€1.4m
no longer reported in 2025 (was €1.4m)
- Other debts +€789,818
new in 2025: €789,818
- Reserves -€57,014
down €57,014 (-2.2%), from €2.5m to €2.5m
of which Distributable reserves: -€57,014
- Financial income +€2.9m
up €2.9m (+5,286%), from €55,687 to €3.0m
- Taxes +€41,442
no longer reported in 2025 (was -€41,442)
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 31-03-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,956,680 | €3,279,370 | -€677,309 | -17.1% |
| Fixed assets | 21/28 | €3,273,536 | €3,273,536 | = | 0.0% |
| Financial fixed assets | 28 | €3,273,536 | €3,273,536 | = | 0.0% |
| Affiliated companies | 280/1 | €3,273,536 | €3,273,536 | = | 0.0% |
| Participating interests | 280 | €3,273,536 | €3,273,536 | = | 0.0% |
| Current assets | 29/58 | €683,144 | €5,834 | -€677,309 | -99.1% |
| Amounts receivable within one year | 40/41 | €681,268 | - | -€681,268 | |
| Other amounts receivable | 41 | €681,268 | - | -€681,268 | |
| Cash at bank and in hand | 54/58 | €1,876 | €5,834 | +€3,958 | +211% |
| Total equity and liabilities | 10/49 | €3,956,680 | €3,279,370 | -€677,309 | -17.1% |
| Equity | 10/15 | €2,536,647 | €2,479,633 | -€57,014 | -2.2% |
| Reserves | 13 | €2,536,647 | €2,479,633 | -€57,014 | -2.2% |
| Non-distributable reserves | 130/1 | €151,710 | €151,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €151,710 | €151,710 | = | 0.0% |
| Distributable reserves | 133 | €2,384,936 | €2,327,923 | -€57,014 | -2.4% |
| Amounts payable | 17/49 | €1,420,033 | €799,737 | -€620,296 | -43.7% |
| Amounts payable within one year | 42/48 | €1,420,033 | €799,737 | -€620,296 | -43.7% |
| Financial debts | 43 | €1,412,688 | - | -€1.4m | |
| Credit institutions | 430/8 | €1,412,688 | - | -€1.4m | |
| Trade debts | 44 | €7,345 | €9,919 | +€2,574 | +35.0% |
| Suppliers | 440/4 | €7,345 | €9,919 | +€2,574 | +35.0% |
| Other amounts payable | 47/48 | - | €789,818 | +€789,818 | |
| Operating charges | 60/66A | €37,171 | €23,762 | -€13,410 | -36.1% |
| Services and other goods | 61 | €37,109 | €23,700 | -€13,410 | -36.1% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Operating profit (loss) | 9901 | -€37,171 | -€23,762 | +€13,410 | +36.1% |
| Financial income | 75/76B | €55,687 | €2,999,370 | +€2.9m | +5,286% |
| Recurring financial income | 75 | €55,687 | €2,999,370 | +€2.9m | +5,286% |
| Income from financial fixed assets | 750 | - | €2,997,500 | +€3.0m | |
| Income from current assets | 751 | €30,358 | €1,835 | -€28,524 | -94.0% |
| Other financial income | 752/9 | €25,329 | €36 | -€25,293 | -99.9% |
| Financial charges | 65/66B | €64,166 | €35,123 | -€29,044 | -45.3% |
| Recurring financial charges | 65 | €64,166 | €35,123 | -€29,044 | -45.3% |
| Debt charges | 650 | €51,641 | €27,763 | -€23,878 | -46.2% |
| Other financial charges | 652/9 | €12,525 | €7,359 | -€5,166 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€45,651 | €2,940,486 | +€3.0m | |
| Income taxes | 67/77 | -€41,442 | - | +€41,442 | |
| Tax adjustments and reversals of tax provisions | 77 | €41,442 | - | -€41,442 | |
| Profit (loss) for the period | 9904 | -€4,209 | €2,940,486 | +€2.9m | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,209 | €2,940,486 | +€2.9m |
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 15 October 2026 via checked.be.