AVERY AGENCY: 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.
AVERY AGENCY
Largest movements
- Cash +€5,070
up €5,070 (+40.4%), from €12,559 to €17,629
mainly Net result for the year (+€6,562) and Receivables within one year (+€3,542)
- Tangible fixed assets +€3,784
new in 2025: €3,784
- Receivables within one year -€3,542
down €3,542 (-31.4%), from €11,276 to €7,734
- Reserves +€6,562
up €6,562 (+64.5%), from €10,181 to €16,743
- Trade debts -€3,932
down €3,932 (-62.9%), from €6,251 to €2,319
- Tax, wage and social debts +€2,682
up €2,682 (+112%), from €2,403 to €5,085
- Gross operating margin +€12,702
up €12,702, from -€2,021 to €10,681
- Taxes +€1,072
up €1,072 (+2,083%), from €51 to €1,123
- Depreciation +€648
new in 2025: €648
- Financial charges +€578
up €578 (+72.0%), from €803 to €1,381
- Other operating charges +€453
up €453 (+88.3%), from €513 to €967
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 | €23,835 | €29,147 | +€5,312 | +22.3% |
| Fixed assets | 21/28 | - | €3,784 | +€3,784 | |
| Tangible fixed assets | 22/27 | - | €3,784 | +€3,784 | |
| Furniture and vehicles | 24 | - | €3,784 | +€3,784 | |
| Current assets | 29/58 | €23,835 | €25,363 | +€1,528 | +6.4% |
| Amounts receivable within one year | 40/41 | €11,276 | €7,734 | -€3,542 | -31.4% |
| Trade receivables | 40 | €11,276 | €7,734 | -€3,542 | -31.4% |
| Cash at bank and in hand | 54/58 | €12,559 | €17,629 | +€5,070 | +40.4% |
| Total equity and liabilities | 10/49 | €23,835 | €29,147 | +€5,312 | +22.3% |
| Equity | 10/15 | €15,181 | €21,743 | +€6,562 | +43.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,181 | €16,743 | +€6,562 | +64.5% |
| Distributable reserves | 133 | €10,181 | €16,743 | +€6,562 | +64.5% |
| Amounts payable | 17/49 | €8,654 | €7,404 | -€1,250 | -14.4% |
| Amounts payable within one year | 42/48 | €8,654 | €7,404 | -€1,250 | -14.4% |
| Trade debts | 44 | €6,251 | €2,319 | -€3,932 | -62.9% |
| Suppliers | 440/4 | €6,251 | €2,319 | -€3,932 | -62.9% |
| Taxes, remuneration and social security | 45 | €2,403 | €5,085 | +€2,682 | +112% |
| Taxes | 450/3 | €2,403 | €5,085 | +€2,682 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €648 | +€648 | |
| Other operating charges | 640/8 | €513 | €967 | +€453 | +88.3% |
| Gross operating margin | 9900 | -€2,021 | €10,681 | +€12,702 | |
| Operating profit (loss) | 9901 | -€2,535 | €9,067 | +€11,601 | |
| Financial charges | 65/66B | €803 | €1,381 | +€578 | +72.0% |
| Recurring financial charges | 65 | €803 | €1,381 | +€578 | +72.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,338 | €7,685 | +€11,023 | |
| Income taxes | 67/77 | €51 | €1,123 | +€1,072 | +2,083% |
| Profit (loss) for the period | 9904 | -€3,389 | €6,562 | +€9,951 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,389 | €6,562 | +€9,951 |
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 19 October 2026 via checked.be.