AVERTIS: 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.
AVERTIS
Largest movements
- Receivables within one year +€6,365
up €6,365 (+16.3%), from €39,126 to €45,490
of which Trade receivables: +€6,365
- Receivables after one year -€5,570
down €5,570 (-100%), from €5,570 to €0
- Tangible fixed assets -€4,556
down €4,556 (-24.7%), from €18,464 to €13,908
of which Other tangible fixed assets: -€3,396
- Cash +€3,259
up €3,259 (+17.9%), from €18,196 to €21,456
mainly Depreciation (+€7,587) and Receivables after one year (+€5,570)
- Deferred charges and accrued income +€1,532
up €1,532 (+27.3%), from €5,619 to €7,151
- Trade debts -€4,029
down €4,029 (-21.6%), from €18,636 to €14,607
- Tax, wage and social debts +€2,936
up €2,936 (+11.6%), from €25,221 to €28,157
of which Taxes: +€1,836
- Profit (loss) carried forward +€1,512
up €1,512 (+5.9%), from €25,591 to €27,103
- Gross operating margin +€13,671
up €13,671 (+23.8%), from €57,368 to €71,039
- Staff costs +€11,628
up €11,628 (+27.8%), from €41,772 to €53,400
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 | €87,098 | €88,127 | +€1,030 | +1.2% |
| Fixed assets | 21/28 | €18,587 | €14,030 | -€4,556 | -24.5% |
| Tangible fixed assets | 22/27 | €18,464 | €13,908 | -€4,556 | -24.7% |
| Furniture and vehicles | 24 | €7,533 | €6,373 | -€1,160 | -15.4% |
| Other tangible fixed assets | 26 | €10,931 | €7,535 | -€3,396 | -31.1% |
| Financial fixed assets | 28 | €123 | €123 | = | 0.0% |
| Current assets | 29/58 | €68,511 | €74,097 | +€5,586 | +8.2% |
| Amounts receivable after more than one year | 29 | €5,570 | €0 | -€5,570 | -100% |
| Other amounts receivable | 291 | €5,570 | €0 | -€5,570 | -100% |
| Amounts receivable within one year | 40/41 | €39,126 | €45,490 | +€6,365 | +16.3% |
| Trade receivables | 40 | €39,126 | €45,490 | +€6,365 | +16.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €18,196 | €21,456 | +€3,259 | +17.9% |
| Deferred charges and accrued income | 490/1 | €5,619 | €7,151 | +€1,532 | +27.3% |
| Total equity and liabilities | 10/49 | €87,098 | €88,127 | +€1,030 | +1.2% |
| Equity | 10/15 | €33,651 | €35,163 | +€1,512 | +4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,591 | €27,103 | +€1,512 | +5.9% |
| Amounts payable | 17/49 | €53,446 | €52,964 | -€482 | -0.9% |
| Amounts payable within one year | 42/48 | €53,446 | €52,964 | -€482 | -0.9% |
| Trade debts | 44 | €18,636 | €14,607 | -€4,029 | -21.6% |
| Suppliers | 440/4 | €18,636 | €14,607 | -€4,029 | -21.6% |
| Taxes, remuneration and social security | 45 | €25,221 | €28,157 | +€2,936 | +11.6% |
| Taxes | 450/3 | €25,221 | €27,057 | +€1,836 | +7.3% |
| Remuneration and social security | 454/9 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | €9,590 | €10,200 | +€610 | +6.4% |
| Remuneration, social security and pensions | 62 | €41,772 | €53,400 | +€11,628 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,884 | €7,587 | +€703 | +10.2% |
| Other operating charges | 640/8 | €387 | €1,022 | +€635 | +164% |
| Gross operating margin | 9900 | €57,368 | €71,039 | +€13,671 | +23.8% |
| Operating profit (loss) | 9901 | €8,324 | €9,029 | +€705 | +8.5% |
| Financial income | 75/76B | €85 | €27 | -€58 | -68.6% |
| Recurring financial income | 75 | €85 | €27 | -€58 | -68.6% |
| Financial charges | 65/66B | €3,642 | €4,186 | +€544 | +14.9% |
| Recurring financial charges | 65 | €3,642 | €4,186 | +€544 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €4,766 | €4,870 | +€104 | +2.2% |
| Income taxes | 67/77 | €2,826 | €3,358 | +€532 | +18.8% |
| Profit (loss) for the period | 9904 | €1,940 | €1,512 | -€428 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,940 | €1,512 | -€428 | -22.1% |
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 26 October 2026 via checked.be.