Averti - Fire & Security: 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.
Averti - Fire & Security
Largest movements
- Cash +€266,354
up €266,354 (+42.4%), from €627,836 to €894,190
mainly Net result for the year (+€161,236) and Trade debts (+€99,947)
- Receivables within one year -€58,332
down €58,332 (-25.5%), from €228,836 to €170,504
of which Other amounts receivable: -€42,042
- Deferred charges and accrued income +€13,849
up €13,849 (+153%), from €9,035 to €22,883
- Reserves +€103,997
up €103,997 (+12.7%), from €819,661 to €923,658
of which Tax-exempt reserves: +€63,150
- Trade debts +€99,947
up €99,947 (+496%), from €20,161 to €120,107
- Other debts +€12,743
up €12,743 (+565%), from €2,257 to €15,000
- Staff costs +€96,556
up €96,556 (+1,609%), from €6,001 to €102,557
- Taxes -€38,484
down €38,484 (-43.1%), from €89,246 to €50,762
- Write-downs -€22,185
down €22,185, from €0 to -€22,185
- Other operating charges +€21,894
up €21,894 (+451%), from €4,851 to €26,745
- Gross operating margin -€21,425
down €21,425 (-6.2%), from €343,303 to €321,879
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 | €887,129 | €1,108,914 | +€221,785 | +25.0% |
| Fixed assets | 21/28 | €2,884 | €781 | -€2,103 | -72.9% |
| Tangible fixed assets | 22/27 | €2,884 | €781 | -€2,103 | -72.9% |
| Furniture and vehicles | 24 | €2,884 | €781 | -€2,103 | -72.9% |
| Current assets | 29/58 | €884,245 | €1,108,133 | +€223,888 | +25.3% |
| Stocks and contracts in progress | 3 | €18,539 | €20,556 | +€2,017 | +10.9% |
| Stocks | 30/36 | €18,539 | €20,556 | +€2,017 | +10.9% |
| Amounts receivable within one year | 40/41 | €228,836 | €170,504 | -€58,332 | -25.5% |
| Trade receivables | 40 | €180,143 | €163,854 | -€16,290 | -9.0% |
| Other amounts receivable | 41 | €48,692 | €6,650 | -€42,042 | -86.3% |
| Cash at bank and in hand | 54/58 | €627,836 | €894,190 | +€266,354 | +42.4% |
| Deferred charges and accrued income | 490/1 | €9,035 | €22,883 | +€13,849 | +153% |
| Total equity and liabilities | 10/49 | €887,129 | €1,108,914 | +€221,785 | +25.0% |
| Equity | 10/15 | €819,661 | €923,658 | +€103,997 | +12.7% |
| Reserves | 13 | €819,661 | €923,658 | +€103,997 | +12.7% |
| Tax-exempt reserves | 132 | €126,300 | €189,450 | +€63,150 | +50.0% |
| Distributable reserves | 133 | €693,361 | €734,208 | +€40,847 | +5.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,468 | €185,256 | +€117,788 | +175% |
| Amounts payable within one year | 42/48 | €67,468 | €185,256 | +€117,788 | +175% |
| Trade debts | 44 | €20,161 | €120,107 | +€99,947 | +496% |
| Suppliers | 440/4 | €20,161 | €120,107 | +€99,947 | +496% |
| Taxes, remuneration and social security | 45 | €45,050 | €50,149 | +€5,098 | +11.3% |
| Taxes | 450/3 | €42,646 | €39,001 | -€3,645 | -8.5% |
| Remuneration and social security | 454/9 | €2,405 | €11,148 | +€8,743 | +364% |
| Other amounts payable | 47/48 | €2,257 | €15,000 | +€12,743 | +565% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €4,138 | €0 | -€4,138 | -100% |
| Remuneration, social security and pensions | 62 | €6,001 | €102,557 | +€96,556 | +1,609% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,373 | €2,103 | -€270 | -11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€22,185 | -€22,185 | |
| Other operating charges | 640/8 | €4,851 | €26,745 | +€21,894 | +451% |
| Gross operating margin | 9900 | €343,303 | €321,879 | -€21,425 | -6.2% |
| Operating profit (loss) | 9901 | €330,078 | €212,659 | -€117,420 | -35.6% |
| Financial income | 75/76B | €4,001 | €1,577 | -€2,425 | -60.6% |
| Recurring financial income | 75 | €4,001 | €1,577 | -€2,425 | -60.6% |
| Financial charges | 65/66B | €5,764 | €2,237 | -€3,527 | -61.2% |
| Recurring financial charges | 65 | €5,764 | €2,237 | -€3,527 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | €328,315 | €211,998 | -€116,317 | -35.4% |
| Income taxes | 67/77 | €89,246 | €50,762 | -€38,484 | -43.1% |
| Profit (loss) for the period | 9904 | €239,069 | €161,236 | -€77,833 | -32.6% |
| Transfer to tax-exempt reserves | 689 | €126,300 | €63,150 | -€63,150 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €112,769 | €98,086 | -€14,683 | -13.0% |
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 18 October 2026 via checked.be.