Avient Belgium: 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.
What changed
Avient Belgium
NACE 20.140, Manufacture of chemicals and chemical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €933,058+€120,414
Equity
€5.3m
2024 · €6.0m-€646,528
Cash
€8,244
2024 · €18,310-€10,066
Balance sheet total
€11.1m
2024 · €10.5m+€596,454
Largest movements
Assets
- Receivables within one year +€620,643
up €620,643 (+12.6%), from €4.9m to €5.5m
of which Other amounts receivable: +€760,474
- Deferred charges and accrued income -€137,994
down €137,994 (-39.3%), from €351,271 to €213,278
- Stocks and contracts +€129,055
up €129,055 (+15.1%), from €853,125 to €982,180
Equity and liabilities
- Other debts +€1.7m
new in 2025: €1.7m
- Profit (loss) carried forward -€646,528
down €646,528 (-13.8%), from €4.7m to €4.0m
- Trade debts -€447,382
down €447,382 (-24.4%), from €1.8m to €1.4m
Income statement
- Other operating income +€569,689
up €569,689 (+2.9%), from €19.6m to €20.2m
- Staff costs +€414,697
up €414,697 (+3.7%), from €11.2m to €11.6m
- Goods and materials -€151,950
down €151,950, from €22,895 to -€129,055
- Other operating charges +€112,825
up €112,825 (+118%), from €95,952 to €208,778
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.
Result 2024
€933,058
Staff costs
-€414,697
Depreciation
+€14,291
Other operating charges
-€112,825
Other operating items
+€629,720
Financial income
+€26,857
Financial charges
-€2,002
Taxes
-€20,930
Result 2025
€1.1m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.6m
Investment
-€894,279
Financing
-€1.7m
Cash 2024
€18,310
From operations (derived)
+€2.6m
Net result for the year
+€1.1m
Depreciation
+€899,464
Stocks and contracts
-€129,055
Receivables within one year
-€620,643
Deferred charges and accrued income
+€137,994
Trade debts
-€447,382
Tax, wage and social debts
-€14,364
Other debts
+€1.7m
Accrued charges and deferred income
+€4,727
Investment (derived)
-€894,279
Investment in fixed assets (net)
-€894,279
Financing
-€1.7m
Contributions, distributions and other
-€1.7m
Cash 2025
€8,244
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,540,380 | €11,136,833 | +€596,454 | +5.7% |
| Fixed assets | 21/28 | €4,395,932 | €4,390,747 | -€5,185 | -0.1% |
| Intangible fixed assets | 21 | €331,620 | €250,528 | -€81,092 | -24.5% |
| Tangible fixed assets | 22/27 | €3,922,774 | €3,984,576 | +€61,802 | +1.6% |
| Land and buildings | 22 | €909,558 | €868,547 | -€41,011 | -4.5% |
| Plant, machinery and equipment | 23 | €2,140,917 | €2,510,700 | +€369,784 | +17.3% |
| Furniture and vehicles | 24 | €131,132 | €138,873 | +€7,741 | +5.9% |
| Assets under construction and advance payments | 27 | €741,167 | €466,455 | -€274,712 | -37.1% |
| Financial fixed assets | 28 | €141,538 | €155,643 | +€14,105 | +10.0% |
| Companies linked by participating interests | 282/3 | €130,743 | €130,743 | = | 0.0% |
| Participating interests | 282 | €130,743 | €130,743 | = | 0.0% |
| Other financial fixed assets | 284/8 | €10,795 | €24,900 | +€14,105 | +131% |
| Amounts receivable and cash guarantees | 285/8 | €10,795 | €24,900 | +€14,105 | +131% |
| Current assets | 29/58 | €6,144,448 | €6,746,086 | +€601,639 | +9.8% |
| Stocks and contracts in progress | 3 | €853,125 | €982,180 | +€129,055 | +15.1% |
| Stocks | 30/36 | €853,125 | €982,180 | +€129,055 | +15.1% |
| Raw materials and consumables | 30/31 | €853,125 | €982,180 | +€129,055 | +15.1% |
| Amounts receivable within one year | 40/41 | €4,921,741 | €5,542,385 | +€620,643 | +12.6% |
| Trade receivables | 40 | €3,226,241 | €3,086,410 | -€139,831 | -4.3% |
| Other amounts receivable | 41 | €1,695,500 | €2,455,975 | +€760,474 | +44.9% |
| Cash at bank and in hand | 54/58 | €18,310 | €8,244 | -€10,066 | -55.0% |
| Deferred charges and accrued income | 490/1 | €351,271 | €213,278 | -€137,994 | -39.3% |
| Total equity and liabilities | 10/49 | €10,540,380 | €11,136,833 | +€596,454 | +5.7% |
| Equity | 10/15 | €5,987,904 | €5,341,376 | -€646,528 | -10.8% |
| Contributions | 10/11 | €756,075 | €756,075 | = | 0.0% |
| Capital | 10 | €756,075 | €756,075 | = | 0.0% |
| Issued capital | 100 | €756,075 | €756,075 | = | 0.0% |
| Reserves | 13 | €553,556 | €553,556 | = | 0.0% |
| Non-distributable reserves | 130/1 | €166,708 | €166,708 | = | 0.0% |
| Legal reserve | 130 | €75,608 | €75,608 | = | 0.0% |
| Other | 1319 | €91,101 | €91,101 | = | 0.0% |
| Tax-exempt reserves | 132 | €386,848 | €386,848 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,678,272 | €4,031,744 | -€646,528 | -13.8% |
| Amounts payable | 17/49 | €4,552,476 | €5,795,457 | +€1.2m | +27.3% |
| Amounts payable within one year | 42/48 | €4,490,011 | €5,728,265 | +€1.2m | +27.6% |
| Trade debts | 44 | €1,833,243 | €1,385,862 | -€447,382 | -24.4% |
| Suppliers | 440/4 | €1,833,243 | €1,385,862 | -€447,382 | -24.4% |
| Taxes, remuneration and social security | 45 | €2,656,767 | €2,642,404 | -€14,364 | -0.5% |
| Taxes | 450/3 | €100,116 | €57,300 | -€42,816 | -42.8% |
| Remuneration and social security | 454/9 | €2,556,652 | €2,585,104 | +€28,452 | +1.1% |
| Other amounts payable | 47/48 | - | €1,700,000 | +€1.7m | |
| Accrued charges and deferred income | 492/3 | €62,465 | €67,192 | +€4,727 | +7.6% |
| Operating income | 70/76A | €19,629,848 | €20,199,537 | +€569,689 | +2.9% |
| Other operating income | 74 | €19,629,848 | €20,199,537 | +€569,689 | +2.9% |
| Operating charges | 60/66A | €18,263,689 | €18,716,889 | +€453,200 | +2.5% |
| Goods for resale, raw materials and consumables | 60 | €22,895 | -€129,055 | -€151,950 | |
| Change in stocks: decrease (increase) | 609 | €22,895 | -€129,055 | -€151,950 | |
| Services and other goods | 61 | €6,070,897 | €6,162,816 | +€91,919 | +1.5% |
| Remuneration, social security and pensions | 62 | €11,160,189 | €11,574,886 | +€414,697 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €913,755 | €899,464 | -€14,291 | -1.6% |
| Other operating charges | 640/8 | €95,952 | €208,778 | +€112,825 | +118% |
| Non-recurring operating charges | 66A | €1 | - | -€1 | |
| Operating profit (loss) | 9901 | €1,366,159 | €1,482,648 | +€116,489 | +8.5% |
| Financial income | 75/76B | €11,657 | €38,514 | +€26,857 | +230% |
| Recurring financial income | 75 | €11,657 | €38,514 | +€26,857 | +230% |
| Income from current assets | 751 | €8,692 | €25,751 | +€17,058 | +196% |
| Other financial income | 752/9 | €2,964 | €12,763 | +€9,799 | +331% |
| Financial charges | 65/66B | €6,670 | €8,672 | +€2,002 | +30.0% |
| Recurring financial charges | 65 | €6,670 | €8,672 | +€2,002 | +30.0% |
| Other financial charges | 652/9 | €6,670 | €8,672 | +€2,002 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €1,371,146 | €1,512,490 | +€141,344 | +10.3% |
| Income taxes | 67/77 | €438,088 | €459,018 | +€20,930 | +4.8% |
| Taxes | 670/3 | €438,088 | €459,018 | +€20,930 | +4.8% |
| Profit (loss) for the period | 9904 | €933,058 | €1,053,472 | +€120,414 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €933,058 | €1,053,472 | +€120,414 | +12.9% |
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 22 October 2026 via checked.be.