AVIAPRO: 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.
AVIAPRO
Largest movements
- Cash +€30,559
up €30,559 (+249.9%), from €12,228 to €42,787
mainly Net result for the year (+€37,818) and Depreciation (+€19,204)
- Tangible fixed assets -€19,204
down €19,204 (-92.0%), from €20,876 to €1,672
of which Furniture and vehicles: -€18,675
- Deferred charges and accrued income +€3,391
up €3,391 (+5757.6%), from €59 to €3,450
- Receivables within one year +€3,377
up €3,377 (+110.7%), from €3,050 to €6,428
of which Trade receivables: +€2,444
- Tax, wage and social debts +€14,815
up €14,815 (+1381.4%), from €1,072 to €15,887
- Other debts +€4,012
up €4,012 (+11.9%), from €33,806 to €37,818
- Trade debts -€703
down €703 (-52.7%), from €1,335 to €632
- Gross operating margin +€9,113
up €9,113 (+14.4%), from €63,333 to €72,446
- Taxes +€8,074
up €8,074 (+125.2%), from €6,450 to €14,523
- Depreciation -€3,161
down €3,161 (-14.1%), from €22,364 to €19,204
- Other operating charges -€1,060
down €1,060 (-52.3%), from €2,029 to €969
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 | €36,213 | €54,337 | +€18,124 | +50.0% |
| Fixed assets | 21/28 | €20,876 | €1,672 | -€19,204 | -92.0% |
| Tangible fixed assets | 22/27 | €20,876 | €1,672 | -€19,204 | -92.0% |
| Plant, machinery and equipment | 23 | €1,474 | €945 | -€529 | -35.9% |
| Furniture and vehicles | 24 | €19,402 | €727 | -€18,675 | -96.3% |
| Current assets | 29/58 | €15,337 | €52,665 | +€37,327 | +243.4% |
| Amounts receivable within one year | 40/41 | €3,050 | €6,428 | +€3,377 | +110.7% |
| Trade receivables | 40 | - | €2,444 | +€2,444 | |
| Other amounts receivable | 41 | €3,050 | €3,984 | +€934 | +30.6% |
| Cash at bank and in hand | 54/58 | €12,228 | €42,787 | +€30,559 | +249.9% |
| Deferred charges and accrued income | 490/1 | €59 | €3,450 | +€3,391 | +5757.6% |
| Total equity and liabilities | 10/49 | €36,213 | €54,337 | +€18,124 | +50.0% |
| Amounts payable | 17/49 | €36,213 | €54,337 | +€18,124 | +50.0% |
| Amounts payable within one year | 42/48 | €36,213 | €54,337 | +€18,124 | +50.0% |
| Trade debts | 44 | €1,335 | €632 | -€703 | -52.7% |
| Suppliers | 440/4 | €1,335 | €632 | -€703 | -52.7% |
| Taxes, remuneration and social security | 45 | €1,072 | €15,887 | +€14,815 | +1381.4% |
| Taxes | 450/3 | €1,072 | €15,887 | +€14,815 | +1381.4% |
| Other amounts payable | 47/48 | €33,806 | €37,818 | +€4,012 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,364 | €19,204 | -€3,161 | -14.1% |
| Other operating charges | 640/8 | €2,029 | €969 | -€1,060 | -52.3% |
| Gross operating margin | 9900 | €63,333 | €72,446 | +€9,113 | +14.4% |
| Operating profit (loss) | 9901 | €38,939 | €52,274 | +€13,334 | +34.2% |
| Financial income | 75/76B | €22 | €113 | +€91 | +412.2% |
| Recurring financial income | 75 | €22 | €113 | +€91 | +412.2% |
| Financial charges | 65/66B | €77 | €46 | -€31 | -40.3% |
| Recurring financial charges | 65 | €77 | €46 | -€31 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €38,884 | €52,341 | +€13,457 | +34.6% |
| Income taxes | 67/77 | €6,450 | €14,523 | +€8,074 | +125.2% |
| Profit (loss) for the period | 9904 | €32,435 | €37,818 | +€5,383 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,435 | €37,818 | +€5,383 | +16.6% |
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.