AVIE: 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.
AVIE
Largest movements
- Cash +€35,371
up €35,371 (+119%), from €29,762 to €65,133
mainly Net result for the year (+€71,402) and Depreciation (+€1,555)
- Receivables within one year +€23,774
up €23,774 (+1,729%), from €1,375 to €25,148
of which Other amounts receivable: +€25,148
- Tangible fixed assets +€5,638
up €5,638 (+239%), from €2,360 to €7,998
- Profit (loss) carried forward +€71,402
up €71,402 (+210%), from €34,041 to €105,443
- Tax, wage and social debts -€8,047
down €8,047 (-51.6%), from €15,598 to €7,551
- Gross operating margin +€47,324
up €47,324 (+104%), from €45,296 to €92,620
- Taxes +€9,392
up €9,392 (+103%), from €9,124 to €18,515
- Depreciation +€1,241
up €1,241 (+396%), from €314 to €1,555
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 | €53,497 | €118,279 | +€64,782 | +121% |
| Fixed assets | 21/28 | €2,360 | €7,998 | +€5,638 | +239% |
| Tangible fixed assets | 22/27 | €2,360 | €7,998 | +€5,638 | +239% |
| Furniture and vehicles | 24 | €2,360 | €7,998 | +€5,638 | +239% |
| Current assets | 29/58 | €51,137 | €110,281 | +€59,144 | +116% |
| Amounts receivable within one year | 40/41 | €1,375 | €25,148 | +€23,774 | +1,729% |
| Trade receivables | 40 | €1,375 | - | -€1,375 | |
| Other amounts receivable | 41 | - | €25,148 | +€25,148 | |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,762 | €65,133 | +€35,371 | +119% |
| Total equity and liabilities | 10/49 | €53,497 | €118,279 | +€64,782 | +121% |
| Equity | 10/15 | €36,041 | €107,443 | +€71,402 | +198% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,041 | €105,443 | +€71,402 | +210% |
| Amounts payable | 17/49 | €17,455 | €10,835 | -€6,620 | -37.9% |
| Amounts payable within one year | 42/48 | €17,455 | €10,835 | -€6,620 | -37.9% |
| Trade debts | 44 | €139 | €714 | +€575 | +414% |
| Suppliers | 440/4 | €139 | €714 | +€575 | +414% |
| Taxes, remuneration and social security | 45 | €15,598 | €7,551 | -€8,047 | -51.6% |
| Taxes | 450/3 | €15,598 | €7,551 | -€8,047 | -51.6% |
| Other amounts payable | 47/48 | €1,718 | €2,570 | +€852 | +49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314 | €1,555 | +€1,241 | +396% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €45,296 | €92,620 | +€47,324 | +104% |
| Operating profit (loss) | 9901 | €44,932 | €91,065 | +€46,133 | +103% |
| Financial income | 75/76B | €19 | €692 | +€673 | +3,464% |
| Recurring financial income | 75 | €19 | €692 | +€673 | +3,464% |
| Financial charges | 65/66B | €1,786 | €1,840 | +€53 | +3.0% |
| Recurring financial charges | 65 | €1,786 | €1,840 | +€53 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €43,165 | €89,917 | +€46,752 | +108% |
| Income taxes | 67/77 | €9,124 | €18,515 | +€9,392 | +103% |
| Profit (loss) for the period | 9904 | €34,041 | €71,402 | +€37,361 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €34,041 | €71,402 | +€37,361 | +110% |
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.