AVI INFI: what changed
Two fiscal 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.
AVI INFI
Largest movements
- Tangible fixed assets +€99,999
up €99,999 (+4468.6%), from €2,238 to €102,237
of which Land and buildings: +€99,538
- Cash -€35,968
down €35,968 (-67.3%), from €53,471 to €17,503
mainly Investment in fixed assets (net) (-€100,599) and Receivables within one year (-€5,758)
- Receivables within one year +€5,758
new in 2025: €5,758
- Deferred charges and accrued income +€4,296
up €4,296 (+40.0%), from €10,748 to €15,044
- Profit (loss) carried forward +€69,963
up €69,963 (+143.9%), from €48,619 to €118,582
- Tax, wage and social debts +€6,241
up €6,241 (+50.7%), from €12,315 to €18,556
of which Taxes: +€6,241
- Other debts -€2,523
down €2,523 (-100.0%), from €2,523 to €0
- Gross operating margin +€39,750
up €39,750 (+65.1%), from €61,014 to €100,763
- Provisions +€12,500
new in 2025: €12,500
- Taxes +€5,341
up €5,341 (+43.4%), from €12,315 to €17,656
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 | €66,456 | €140,542 | +€74,086 | +111.5% |
| Fixed assets | 21/28 | €2,238 | €102,237 | +€99,999 | +4468.6% |
| Tangible fixed assets | 22/27 | €2,238 | €102,237 | +€99,999 | +4468.6% |
| Land and buildings | 22 | €2,238 | €101,775 | +€99,538 | +4447.9% |
| Furniture and vehicles | 24 | - | €462 | +€462 | |
| Current assets | 29/58 | €64,218 | €38,305 | -€25,914 | -40.4% |
| Amounts receivable within one year | 40/41 | - | €5,758 | +€5,758 | |
| Other amounts receivable | 41 | - | €5,758 | +€5,758 | |
| Cash at bank and in hand | 54/58 | €53,471 | €17,503 | -€35,968 | -67.3% |
| Deferred charges and accrued income | 490/1 | €10,748 | €15,044 | +€4,296 | +40.0% |
| Total equity and liabilities | 10/49 | €66,456 | €140,542 | +€74,086 | +111.5% |
| Equity | 10/15 | €51,619 | €121,582 | +€69,963 | +135.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,619 | €118,582 | +€69,963 | +143.9% |
| Amounts payable | 17/49 | €14,837 | €18,960 | +€4,123 | +27.8% |
| Amounts payable within one year | 42/48 | €14,837 | €18,960 | +€4,123 | +27.8% |
| Trade debts | 44 | - | €404 | +€404 | |
| Suppliers | 440/4 | - | €404 | +€404 | |
| Taxes, remuneration and social security | 45 | €12,315 | €18,556 | +€6,241 | +50.7% |
| Taxes | 450/3 | €12,315 | €18,556 | +€6,241 | +50.7% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €2,523 | €0 | -€2,523 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75 | €600 | +€525 | +704.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €12,500 | +€12,500 | |
| Other operating charges | 640/8 | - | €6 | +€6 | |
| Gross operating margin | 9900 | €61,014 | €100,763 | +€39,750 | +65.1% |
| Operating profit (loss) | 9901 | €60,939 | €87,658 | +€26,718 | +43.8% |
| Financial income | 75/76B | - | €80 | +€80 | |
| Recurring financial income | 75 | - | €80 | +€80 | |
| Financial charges | 65/66B | €6 | €119 | +€113 | +1884.2% |
| Recurring financial charges | 65 | €6 | €119 | +€113 | +1884.2% |
| Profit (loss) for the period before taxes | 9903 | €60,933 | €87,619 | +€26,685 | +43.8% |
| Income taxes | 67/77 | €12,315 | €17,656 | +€5,341 | +43.4% |
| Profit (loss) for the period | 9904 | €48,619 | €69,963 | +€21,344 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,619 | €69,963 | +€21,344 | +43.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.