AVIADES: 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.
AVIADES
Largest movements
- Cash +€7,922
up €7,922 (+19.9%), from €39,832 to €47,754
mainly Depreciation (+€7,815) and Net result for the year (+€2,046)
- Tangible fixed assets -€4,628
down €4,628 (-30.5%), from €15,172 to €10,544
of which Furniture and vehicles: -€7,586
- Deferred charges and accrued income -€931
down €931 (-7.0%), from €13,231 to €12,300
- Reserves +€2,046
up €2,046 (+49.7%), from €4,114 to €6,160
- Gross operating margin +€646
up €646 (+5.6%), from €11,497 to €12,143
- Depreciation +€229
up €229 (+3.0%), from €7,586 to €7,815
- Other operating charges -€215
down €215 (-18.9%), from €1,135 to €921
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 | €71,087 | €72,743 | +€1,656 | +2.3% |
| Fixed assets | 21/28 | €15,372 | €10,744 | -€4,628 | -30.1% |
| Tangible fixed assets | 22/27 | €15,172 | €10,544 | -€4,628 | -30.5% |
| Plant, machinery and equipment | 23 | - | €2,958 | +€2,958 | |
| Furniture and vehicles | 24 | €15,172 | €7,586 | -€7,586 | -50.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €55,715 | €61,999 | +€6,283 | +11.3% |
| Amounts receivable within one year | 40/41 | €2,652 | €1,945 | -€707 | -26.7% |
| Trade receivables | 40 | €2,256 | €1,945 | -€311 | -13.8% |
| Other amounts receivable | 41 | €396 | - | -€396 | |
| Cash at bank and in hand | 54/58 | €39,832 | €47,754 | +€7,922 | +19.9% |
| Deferred charges and accrued income | 490/1 | €13,231 | €12,300 | -€931 | -7.0% |
| Total equity and liabilities | 10/49 | €71,087 | €72,743 | +€1,656 | +2.3% |
| Equity | 10/15 | €22,714 | €24,760 | +€2,046 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,114 | €6,160 | +€2,046 | +49.7% |
| Distributable reserves | 133 | €4,114 | €6,160 | +€2,046 | +49.7% |
| Amounts payable | 17/49 | €48,373 | €47,983 | -€390 | -0.8% |
| Amounts payable within one year | 42/48 | €48,373 | €47,983 | -€390 | -0.8% |
| Trade debts | 44 | €1,064 | €349 | -€716 | -67.3% |
| Suppliers | 440/4 | €1,064 | €349 | -€716 | -67.3% |
| Taxes, remuneration and social security | 45 | €558 | €850 | +€292 | +52.3% |
| Taxes | 450/3 | €558 | €850 | +€292 | +52.3% |
| Other amounts payable | 47/48 | €46,751 | €46,785 | +€34 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,586 | €7,815 | +€229 | +3.0% |
| Other operating charges | 640/8 | €1,135 | €921 | -€215 | -18.9% |
| Gross operating margin | 9900 | €11,497 | €12,143 | +€646 | +5.6% |
| Operating profit (loss) | 9901 | €2,776 | €3,407 | +€631 | +22.7% |
| Financial charges | 65/66B | €729 | €733 | +€4 | +0.5% |
| Recurring financial charges | 65 | €729 | €733 | +€4 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €2,047 | €2,674 | +€627 | +30.6% |
| Income taxes | 67/77 | €558 | €629 | +€71 | +12.7% |
| Profit (loss) for the period | 9904 | €1,489 | €2,046 | +€556 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,489 | €2,046 | +€556 | +37.4% |
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 20 October 2026 via checked.be.