Avian: 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.
Avian
Largest movements
- Cash -€63,900
down €63,900 (-99.5%), from €64,237 to €337
mainly Receivables within one year (-€62,207) and Net result for the year (-€1,746)
- Receivables within one year +€62,207
up €62,207 (+174.4%), from €35,662 to €97,869
of which Other amounts receivable: +€62,207
- Profit (loss) carried forward -€1,746
down €1,746 (-2.5%), from €70,030 to €68,285
- Gross operating margin +€10,798
up €10,798 (+73.8%), from -€14,641 to -€3,843
- Financial income +€2,474
up €2,474 (+320.0%), from €773 to €3,247
- Other operating charges -€148
down €148 (-16.5%), from €895 to €747
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 | €99,899 | €98,205 | -€1,693 | -1.7% |
| Current assets | 29/58 | €99,899 | €98,205 | -€1,693 | -1.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €35,662 | €97,869 | +€62,207 | +174.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €35,662 | €97,869 | +€62,207 | +174.4% |
| Cash at bank and in hand | 54/58 | €64,237 | €337 | -€63,900 | -99.5% |
| Total equity and liabilities | 10/49 | €99,899 | €98,205 | -€1,693 | -1.7% |
| Equity | 10/15 | €99,558 | €97,812 | -€1,746 | -1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,527 | €9,527 | = | 0.0% |
| Distributable reserves | 133 | €9,527 | €9,527 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,030 | €68,285 | -€1,746 | -2.5% |
| Amounts payable | 17/49 | €341 | €393 | +€52 | +15.4% |
| Amounts payable within one year | 42/48 | €305 | €393 | +€89 | +29.1% |
| Trade debts | 44 | €305 | €393 | +€89 | +29.1% |
| Suppliers | 440/4 | €305 | €393 | +€89 | +29.1% |
| Accrued charges and deferred income | 492/3 | €36 | €0 | -€36 | -100.0% |
| Other operating charges | 640/8 | €895 | €747 | -€148 | -16.5% |
| Gross operating margin | 9900 | -€14,641 | -€3,843 | +€10,798 | +73.8% |
| Operating profit (loss) | 9901 | -€15,536 | -€4,590 | +€10,946 | +70.5% |
| Financial income | 75/76B | €773 | €3,247 | +€2,474 | +320.0% |
| Recurring financial income | 75 | €773 | €3,247 | +€2,474 | +320.0% |
| Financial charges | 65/66B | €435 | €403 | -€32 | -7.3% |
| Recurring financial charges | 65 | €435 | €403 | -€32 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,198 | -€1,746 | +€13,452 | +88.5% |
| Profit (loss) for the period | 9904 | -€15,198 | -€1,746 | +€13,452 | +88.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,198 | -€1,746 | +€13,452 | +88.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.