AVERSA CONSTRUCT: what changed
AVERSA CONSTRUCT
Largest movements
- Stocks and contracts +€53,408
up €53,408 (+450%), from €11,869 to €65,277
- Receivables within one year -€30,537
down €30,537 (-76.4%), from €39,956 to €9,419
of which Trade receivables: -€24,185
- Tangible fixed assets -€27,712
down €27,712 (-22.0%), from €126,032 to €98,320
- Cash +€3,039
up €3,039 (+30.5%), from €9,978 to €13,017
mainly Other debts (+€59,277) and Receivables within one year (+€30,537)
- Profit (loss) carried forward -€62,514
down €62,514 (-62.2%), from -€100,547 to -€163,061
- Other debts +€59,277
up €59,277 (+22.3%), from €265,530 to €324,807
- Gross operating margin -€12,938
down €12,938 (-70.6%), from -€18,331 to -€31,268
- Depreciation +€12,751
up €12,751 (+79.4%), from €16,050 to €28,801
- Other operating charges -€2,680
down €2,680 (-66.4%), from €4,033 to €1,354
- Taxes +€393
up €393 (+297%), from €132 to €526
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,065 | €188,921 | -€2,143 | -1.1% |
| Fixed assets | 21/28 | €128,732 | €101,020 | -€27,712 | -21.5% |
| Tangible fixed assets | 22/27 | €126,032 | €98,320 | -€27,712 | -22.0% |
| Furniture and vehicles | 24 | €126,032 | €98,320 | -€27,712 | -22.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €62,333 | €87,901 | +€25,568 | +41.0% |
| Stocks and contracts in progress | 3 | €11,869 | €65,277 | +€53,408 | +450% |
| Contracts in progress | 37 | €11,869 | €65,277 | +€53,408 | +450% |
| Amounts receivable within one year | 40/41 | €39,956 | €9,419 | -€30,537 | -76.4% |
| Trade receivables | 40 | €24,185 | - | -€24,185 | |
| Other amounts receivable | 41 | €15,771 | €9,419 | -€6,352 | -40.3% |
| Cash at bank and in hand | 54/58 | €9,978 | €13,017 | +€3,039 | +30.5% |
| Deferred charges and accrued income | 490/1 | €530 | €188 | -€342 | -64.5% |
| Total equity and liabilities | 10/49 | €191,065 | €188,921 | -€2,143 | -1.1% |
| Equity | 10/15 | -€77,047 | -€139,561 | -€62,514 | -81.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €13,500 | €13,500 | = | 0.0% |
| Distributable reserves | 133 | €13,500 | €13,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,547 | -€163,061 | -€62,514 | -62.2% |
| Amounts payable | 17/49 | €268,112 | €328,483 | +€60,371 | +22.5% |
| Amounts payable within one year | 42/48 | €268,112 | €328,483 | +€60,371 | +22.5% |
| Trade debts | 44 | €2,399 | €2,967 | +€568 | +23.7% |
| Suppliers | 440/4 | €2,399 | €2,967 | +€568 | +23.7% |
| Taxes, remuneration and social security | 45 | €183 | €709 | +€526 | +288% |
| Taxes | 450/3 | €183 | €709 | +€526 | +288% |
| Other amounts payable | 47/48 | €265,530 | €324,807 | +€59,277 | +22.3% |
| Non-recurring operating income | 76A | - | €15,206 | +€15,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,050 | €28,801 | +€12,751 | +79.4% |
| Other operating charges | 640/8 | €4,033 | €1,354 | -€2,680 | -66.4% |
| Non-recurring operating charges | 66A | - | €375 | +€375 | |
| Gross operating margin | 9900 | -€18,331 | -€31,268 | -€12,938 | -70.6% |
| Operating profit (loss) | 9901 | -€38,414 | -€61,798 | -€23,384 | -60.9% |
| Financial charges | 65/66B | €126 | €191 | +€65 | +51.1% |
| Recurring financial charges | 65 | €126 | €191 | +€65 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | -€38,540 | -€61,989 | -€23,448 | -60.8% |
| Income taxes | 67/77 | €132 | €526 | +€393 | +297% |
| Profit (loss) for the period | 9904 | -€38,673 | -€62,514 | -€23,842 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,673 | -€62,514 | -€23,842 | -61.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.