AversusB: 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.
AversusB
Largest movements
- Receivables within one year -€13,293
down €13,293 (-50.4%), from €26,361 to €13,068
- Cash +€9,513
up €9,513 (+25.7%), from €37,057 to €46,569
mainly Receivables within one year (+€13,293) and Net result for the year (+€5,420)
- Reserves -€9,792
down €9,792 (-29.4%), from €33,342 to €23,550
- Other debts +€4,183
up €4,183 (+51.6%), from €8,100 to €12,283
- Tax, wage and social debts +€1,700
up €1,700 (+18.0%), from €9,469 to €11,169
- Depreciation -€1,994
down €1,994 (-85.4%), from €2,334 to €341
- Taxes +€1,182
up €1,182 (+36.7%), from €3,224 to €4,406
- Gross operating margin +€1,133
up €1,133 (+10.2%), from €11,055 to €12,188
- Other operating charges +€778
up €778 (+71.3%), from €1,091 to €1,868
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 | €63,999 | €59,878 | -€4,121 | -6.4% |
| Fixed assets | 21/28 | €581 | €241 | -€341 | -58.6% |
| Tangible fixed assets | 22/27 | €581 | €241 | -€341 | -58.6% |
| Furniture and vehicles | 24 | €581 | €241 | -€341 | -58.6% |
| Current assets | 29/58 | €63,418 | €59,637 | -€3,780 | -6.0% |
| Amounts receivable within one year | 40/41 | €26,361 | €13,068 | -€13,293 | -50.4% |
| Trade receivables | 40 | €26,361 | €13,068 | -€13,293 | -50.4% |
| Cash at bank and in hand | 54/58 | €37,057 | €46,569 | +€9,513 | +25.7% |
| Total equity and liabilities | 10/49 | €63,999 | €59,878 | -€4,121 | -6.4% |
| Equity | 10/15 | €45,742 | €35,950 | -€9,792 | -21.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €33,342 | €23,550 | -€9,792 | -29.4% |
| Distributable reserves | 133 | €33,342 | €23,550 | -€9,792 | -29.4% |
| Amounts payable | 17/49 | €18,257 | €23,928 | +€5,671 | +31.1% |
| Amounts payable within one year | 42/48 | €18,257 | €23,928 | +€5,671 | +31.1% |
| Trade debts | 44 | €688 | €476 | -€213 | -30.9% |
| Suppliers | 440/4 | €688 | €476 | -€213 | -30.9% |
| Taxes, remuneration and social security | 45 | €9,469 | €11,169 | +€1,700 | +18.0% |
| Taxes | 450/3 | €9,469 | €11,169 | +€1,700 | +18.0% |
| Other amounts payable | 47/48 | €8,100 | €12,283 | +€4,183 | +51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,334 | €341 | -€1,994 | -85.4% |
| Other operating charges | 640/8 | €1,091 | €1,868 | +€778 | +71.3% |
| Gross operating margin | 9900 | €11,055 | €12,188 | +€1,133 | +10.2% |
| Operating profit (loss) | 9901 | €7,630 | €9,979 | +€2,349 | +30.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €175 | €152 | -€23 | -13.3% |
| Recurring financial charges | 65 | €175 | €152 | -€23 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €7,454 | €9,827 | +€2,372 | +31.8% |
| Income taxes | 67/77 | €3,224 | €4,406 | +€1,182 | +36.7% |
| Profit (loss) for the period | 9904 | €4,230 | €5,420 | +€1,191 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,230 | €5,420 | +€1,191 | +28.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.