AVEVE BIOCHEM: 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.
What changed
AVEVE BIOCHEM
NACE 10.910, Manufacture of food products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€660,629
2024 · €589,802+€70,827
Equity
€8.8m
2024 · €8.1m+€660,629
Cash
€156,573
2024 · €348,858-€192,285
Balance sheet total
€9.8m
2024 · €9.0m+€856,047
Largest movements
Assets
- Receivables within one year +€819,927
up €819,927 (+12.7%), from €6.5m to €7.3m
of which Other amounts receivable: +€555,126
- Stocks and contracts +€232,231
up €232,231 (+10.9%), from €2.1m to €2.4m
- Cash -€192,285
down €192,285 (-55.1%), from €348,858 to €156,573
mainly Receivables within one year (-€819,927) and Stocks and contracts (-€232,231)
Equity and liabilities
- Reserves +€660,629
up €660,629 (+9.7%), from €6.8m to €7.4m
- Trade debts +€165,594
up €165,594 (+27.8%), from €595,549 to €761,143
Income statement
- Turnover +€510,429
up €510,429 (+7.9%), from €6.5m to €7.0m
- Services and other goods +€191,986
up €191,986 (+14.6%), from €1.3m to €1.5m
- Financial income -€175,637
down €175,637 (-51.0%), from €344,079 to €168,442
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.
Result 2024
€589,802
Turnover
+€510,429
Other operating income
-€945
Goods and materials
-€18,420
Services and other goods
-€191,986
Staff costs
-€8,031
Depreciation
-€533
Write-downs
-€18,834
Other operating charges
-€9,610
Other operating items
+€63,650
Financial income
-€175,637
Financial charges
-€17,184
Taxes
-€62,073
Result 2025
€660,629
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€194,586
Investment
-€2,182
Financing
+€4,483
Cash 2024
€348,858
From operations (derived)
-€194,586
Net result for the year
+€660,629
Depreciation
+€6,008
Stocks and contracts
-€232,231
Receivables within one year
-€819,927
Trade debts
+€165,594
Tax, wage and social debts
+€40,244
Accrued charges and deferred income
-€14,903
Investment (derived)
-€2,182
Investment in fixed assets (net)
-€2,182
Financing
+€4,483
Short-term financial debts
+€4,483
Cash 2025
€156,573
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,982,759 | €9,838,806 | +€856,047 | +9.5% |
| Fixed assets | 21/28 | €16,252 | €12,426 | -€3,826 | -23.5% |
| Tangible fixed assets | 22/27 | €16,252 | €12,426 | -€3,826 | -23.5% |
| Plant, machinery and equipment | 23 | €15,751 | €12,426 | -€3,325 | -21.1% |
| Furniture and vehicles | 24 | €501 | €0 | -€501 | -100% |
| Current assets | 29/58 | €8,966,508 | €9,826,380 | +€859,873 | +9.6% |
| Stocks and contracts in progress | 3 | €2,139,597 | €2,371,828 | +€232,231 | +10.9% |
| Stocks | 30/36 | €2,139,597 | €2,371,828 | +€232,231 | +10.9% |
| Raw materials and consumables | 30/31 | €1,124,002 | €1,197,448 | +€73,446 | +6.5% |
| Finished goods | 33 | €997,766 | €1,169,080 | +€171,315 | +17.2% |
| Goods purchased for resale | 34 | €17,830 | €5,300 | -€12,529 | -70.3% |
| Amounts receivable within one year | 40/41 | €6,452,953 | €7,272,879 | +€819,927 | +12.7% |
| Trade receivables | 40 | €1,054,246 | €1,319,047 | +€264,801 | +25.1% |
| Other amounts receivable | 41 | €5,398,707 | €5,953,832 | +€555,126 | +10.3% |
| Cash at bank and in hand | 54/58 | €348,858 | €156,573 | -€192,285 | -55.1% |
| Deferred charges and accrued income | 490/1 | €25,100 | €25,100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €8,982,759 | €9,838,806 | +€856,047 | +9.5% |
| Equity | 10/15 | €8,124,190 | €8,784,819 | +€660,629 | +8.1% |
| Contributions | 10/11 | €1,346,700 | €1,346,700 | = | 0.0% |
| Reserves | 13 | €6,777,490 | €7,438,119 | +€660,629 | +9.7% |
| Distributable reserves | 133 | €6,777,490 | €7,438,119 | +€660,629 | +9.7% |
| Amounts payable | 17/49 | €858,569 | €1,053,987 | +€195,418 | +22.8% |
| Amounts payable within one year | 42/48 | €781,411 | €991,732 | +€210,320 | +26.9% |
| Financial debts | 43 | - | €4,483 | +€4,483 | |
| Other loans | 439 | - | €4,483 | +€4,483 | |
| Trade debts | 44 | €595,549 | €761,143 | +€165,594 | +27.8% |
| Suppliers | 440/4 | €595,549 | €761,143 | +€165,594 | +27.8% |
| Taxes, remuneration and social security | 45 | €185,862 | €226,106 | +€40,244 | +21.7% |
| Taxes | 450/3 | €152,928 | €189,164 | +€36,236 | +23.7% |
| Remuneration and social security | 454/9 | €32,934 | €36,942 | +€4,008 | +12.2% |
| Accrued charges and deferred income | 492/3 | €77,158 | €62,255 | -€14,903 | -19.3% |
| Operating income | 70/76A | €6,617,127 | €7,190,261 | +€573,134 | +8.7% |
| Turnover | 70 | €6,491,964 | €7,002,393 | +€510,429 | +7.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €107,664 | €171,315 | +€63,650 | +59.1% |
| Other operating income | 74 | €17,499 | €16,554 | -€945 | -5.4% |
| Operating charges | 60/66A | €6,122,753 | €6,370,166 | +€247,413 | +4.0% |
| Goods for resale, raw materials and consumables | 60 | €4,560,892 | €4,579,311 | +€18,420 | +0.4% |
| Purchases | 600/8 | €4,507,018 | €4,640,228 | +€133,210 | +3.0% |
| Change in stocks: decrease (increase) | 609 | €53,873 | -€60,917 | -€114,790 | |
| Services and other goods | 61 | €1,315,757 | €1,507,743 | +€191,986 | +14.6% |
| Remuneration, social security and pensions | 62 | €264,911 | €272,942 | +€8,031 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,475 | €6,008 | +€533 | +9.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€29,783 | -€10,949 | +€18,834 | +63.2% |
| Other operating charges | 640/8 | €5,501 | €15,111 | +€9,610 | +175% |
| Operating profit (loss) | 9901 | €494,374 | €820,095 | +€325,721 | +65.9% |
| Financial income | 75/76B | €344,079 | €168,442 | -€175,637 | -51.0% |
| Recurring financial income | 75 | €344,079 | €168,442 | -€175,637 | -51.0% |
| Income from current assets | 751 | €221,921 | €156,161 | -€65,760 | -29.6% |
| Other financial income | 752/9 | €122,159 | €12,281 | -€109,877 | -89.9% |
| Financial charges | 65/66B | €61,140 | €78,325 | +€17,184 | +28.1% |
| Recurring financial charges | 65 | €61,140 | €78,325 | +€17,184 | +28.1% |
| Debt charges | 650 | €1,396 | €2,152 | +€756 | +54.2% |
| Other financial charges | 652/9 | €59,745 | €76,173 | +€16,428 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €777,313 | €910,212 | +€132,900 | +17.1% |
| Income taxes | 67/77 | €187,510 | €249,583 | +€62,073 | +33.1% |
| Taxes | 670/3 | €199,082 | €262,992 | +€63,909 | +32.1% |
| Tax adjustments and reversals of tax provisions | 77 | €11,572 | €13,408 | +€1,837 | +15.9% |
| Profit (loss) for the period | 9904 | €589,802 | €660,629 | +€70,827 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €589,802 | €660,629 | +€70,827 | +12.0% |
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 25 October 2026 via checked.be.