AVIAN IMMO: 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.
AVIAN IMMO
Largest movements
- Receivables within one year +€168,839
up €168,839 (+107%), from €157,647 to €326,486
- Tangible fixed assets +€14,291
up €14,291 (+133%), from €10,709 to €25,000
- Profit (loss) carried forward +€119,030
new in 2025: €119,030
- Tax, wage and social debts +€43,330
up €43,330 (+130%), from €33,238 to €76,568
- Revaluation surpluses +€23,291
new in 2025: €23,291
- Other debts -€4,348
no longer reported in 2025 (was €4,348)
- Gross operating margin +€24,274
up €24,274 (+17.4%), from €139,235 to €163,510
- Taxes +€10,092
up €10,092 (+30.4%), from €33,238 to €43,330
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 | €170,071 | €351,774 | +€181,703 | +107% |
| Fixed assets | 21/28 | €10,709 | €25,000 | +€14,291 | +133% |
| Tangible fixed assets | 22/27 | €10,709 | €25,000 | +€14,291 | +133% |
| Land and buildings | 22 | €10,709 | €25,000 | +€14,291 | +133% |
| Current assets | 29/58 | €159,362 | €326,774 | +€167,412 | +105% |
| Amounts receivable within one year | 40/41 | €157,647 | €326,486 | +€168,839 | +107% |
| Other amounts receivable | 41 | €157,647 | €326,486 | +€168,839 | +107% |
| Cash at bank and in hand | 54/58 | €1,714 | €287 | -€1,427 | -83.2% |
| Total equity and liabilities | 10/49 | €170,071 | €351,774 | +€181,703 | +107% |
| Equity | 10/15 | €131,885 | €274,206 | +€142,321 | +108% |
| Contributions | 10/11 | €4,548 | €4,548 | = | 0.0% |
| Contributions outside capital | 11 | €4,548 | €4,548 | = | 0.0% |
| Other | 1109/19 | €4,548 | €4,548 | = | 0.0% |
| Revaluation surpluses | 12 | - | €23,291 | +€23,291 | |
| Reserves | 13 | €127,336 | €127,336 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,675 | €4,675 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,675 | €4,675 | = | 0.0% |
| Distributable reserves | 133 | €122,661 | €122,661 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €119,030 | +€119,030 | |
| Amounts payable | 17/49 | €38,186 | €77,567 | +€39,382 | +103% |
| Amounts payable within one year | 42/48 | €38,186 | €77,567 | +€39,382 | +103% |
| Trade debts | 44 | €599 | €999 | +€400 | +66.7% |
| Suppliers | 440/4 | €599 | €999 | +€400 | +66.7% |
| Taxes, remuneration and social security | 45 | €33,238 | €76,568 | +€43,330 | +130% |
| Taxes | 450/3 | €33,238 | €76,568 | +€43,330 | +130% |
| Other amounts payable | 47/48 | €4,348 | - | -€4,348 | |
| Non-recurring operating income | 76A | €143,525 | €164,837 | +€21,312 | +14.8% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | €139,235 | €163,510 | +€24,274 | +17.4% |
| Operating profit (loss) | 9901 | €139,235 | €162,723 | +€23,487 | +16.9% |
| Financial income | 75/76B | €38 | €21 | -€18 | -45.6% |
| Recurring financial income | 75 | €38 | €21 | -€18 | -45.6% |
| Financial charges | 65/66B | €239 | €383 | +€145 | +60.6% |
| Recurring financial charges | 65 | €239 | €383 | +€145 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €139,035 | €162,360 | +€23,325 | +16.8% |
| Income taxes | 67/77 | €33,238 | €43,330 | +€10,092 | +30.4% |
| Profit (loss) for the period | 9904 | €105,797 | €119,030 | +€13,234 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €105,797 | €119,030 | +€13,234 | +12.5% |
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 15 October 2026 via checked.be.