AVICA: 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.
AVICA
Largest movements
- Receivables within one year -€13,989
down €13,989 (-15.3%), from €91,192 to €77,202
of which Other amounts receivable: -€28,889
- Cash +€11,604
up €11,604 (+90.3%), from €12,852 to €24,455
mainly Net result for the year (+€85,954) and Receivables within one year (+€13,989)
- Tangible fixed assets +€8,961
up €8,961 (+170%), from €5,273 to €14,234
of which Other tangible fixed assets: +€8,961
- Financial fixed assets -€5,467
down €5,467 (-14.3%), from €38,267 to €32,800
- Tax, wage and social debts +€3,506
up €3,506 (+162%), from €2,161 to €5,666
- Gross operating margin +€42,524
up €42,524 (+56.0%), from €75,901 to €118,425
- Taxes +€16,581
up €16,581 (+175%), from €9,478 to €26,059
- Financial charges -€3,945
down €3,945 (-63.3%), from €6,236 to €2,292
of which Non-recurring financial charges: -€3,238
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 | €152,185 | €154,645 | +€2,460 | +1.6% |
| Fixed assets | 21/28 | €43,540 | €47,034 | +€3,495 | +8.0% |
| Tangible fixed assets | 22/27 | €5,273 | €14,234 | +€8,961 | +170% |
| Land and buildings | 22 | €1,300 | €1,300 | = | 0.0% |
| Other tangible fixed assets | 26 | €3,973 | €12,934 | +€8,961 | +226% |
| Financial fixed assets | 28 | €38,267 | €32,800 | -€5,467 | -14.3% |
| Current assets | 29/58 | €108,646 | €107,611 | -€1,035 | -1.0% |
| Amounts receivable within one year | 40/41 | €91,192 | €77,202 | -€13,989 | -15.3% |
| Trade receivables | 40 | - | €14,900 | +€14,900 | |
| Other amounts receivable | 41 | €91,192 | €62,302 | -€28,889 | -31.7% |
| Cash at bank and in hand | 54/58 | €12,852 | €24,455 | +€11,604 | +90.3% |
| Deferred charges and accrued income | 490/1 | €4,602 | €5,953 | +€1,350 | +29.3% |
| Total equity and liabilities | 10/49 | €152,185 | €154,645 | +€2,460 | +1.6% |
| Equity | 10/15 | €63,025 | €61,979 | -€1,046 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,425 | €43,379 | -€1,046 | -2.4% |
| Amounts payable | 17/49 | €89,161 | €92,666 | +€3,506 | +3.9% |
| Amounts payable within one year | 42/48 | €89,161 | €92,666 | +€3,506 | +3.9% |
| Taxes, remuneration and social security | 45 | €2,161 | €5,666 | +€3,506 | +162% |
| Taxes | 450/3 | €2,161 | €5,666 | +€3,506 | +162% |
| Other amounts payable | 47/48 | €87,000 | €87,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,124 | €1,929 | -€195 | -9.2% |
| Other operating charges | 640/8 | €5,860 | €6,052 | +€192 | +3.3% |
| Gross operating margin | 9900 | €75,901 | €118,425 | +€42,524 | +56.0% |
| Operating profit (loss) | 9901 | €67,918 | €110,445 | +€42,527 | +62.6% |
| Financial income | 75/76B | €3,807 | €3,859 | +€52 | +1.4% |
| Recurring financial income | 75 | €3,807 | €3,859 | +€52 | +1.4% |
| Financial charges | 65/66B | €6,236 | €2,292 | -€3,945 | -63.3% |
| Recurring financial charges | 65 | €2,998 | €2,292 | -€706 | -23.6% |
| Non-recurring financial charges | 66B | €3,238 | - | -€3,238 | |
| Profit (loss) for the period before taxes | 9903 | €65,489 | €112,013 | +€46,524 | +71.0% |
| Income taxes | 67/77 | €9,478 | €26,059 | +€16,581 | +175% |
| Profit (loss) for the period | 9904 | €56,011 | €85,954 | +€29,943 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,011 | €85,954 | +€29,943 | +53.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.