AVIFAGI: 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.
AVIFAGI
Largest movements
- Cash -€1,787
down €1,787 (-72.2%), from €2,475 to €689
mainly Debts after one year (-€7,000)
- Receivables within one year -€1,263
down €1,263 (-37.6%), from €3,358 to €2,095
of which Trade receivables: -€997
- Debts after one year -€7,000
down €7,000 (-16.7%), from €42,000 to €35,000
- Other debts +€2,350
up €2,350 (+79.7%), from €2,949 to €5,299
- Profit (loss) carried forward +€1,341
up €1,341 (+2.6%), from -€51,874 to -€50,533
- Trade debts +€260
up €260 (+34.2%), from €758 to €1,018
- Gross operating margin -€652
down €652 (-18.7%), from €3,489 to €2,837
- Other operating charges +€276
up €276 (+49.2%), from €561 to €837
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 | €5,834 | €2,784 | -€3,050 | -52.3% |
| Current assets | 29/58 | €5,834 | €2,784 | -€3,050 | -52.3% |
| Amounts receivable within one year | 40/41 | €3,358 | €2,095 | -€1,263 | -37.6% |
| Trade receivables | 40 | €3,093 | €2,095 | -€997 | -32.3% |
| Other amounts receivable | 41 | €266 | - | -€266 | |
| Cash at bank and in hand | 54/58 | €2,475 | €689 | -€1,787 | -72.2% |
| Total equity and liabilities | 10/49 | €5,834 | €2,784 | -€3,050 | -52.3% |
| Equity | 10/15 | -€46,874 | -€45,533 | +€1,341 | +2.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,874 | -€50,533 | +€1,341 | +2.6% |
| Amounts payable | 17/49 | €52,708 | €48,317 | -€4,390 | -8.3% |
| Amounts payable after more than one year | 17 | €42,000 | €35,000 | -€7,000 | -16.7% |
| Financial debts | 170/4 | €42,000 | €35,000 | -€7,000 | -16.7% |
| Amounts payable within one year | 42/48 | €10,707 | €13,317 | +€2,610 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €7,000 | €7,000 | = | 0.0% |
| Trade debts | 44 | €758 | €1,018 | +€260 | +34.2% |
| Suppliers | 440/4 | €758 | €1,018 | +€260 | +34.2% |
| Other amounts payable | 47/48 | €2,949 | €5,299 | +€2,350 | +79.7% |
| Other operating charges | 640/8 | €561 | €837 | +€276 | +49.2% |
| Gross operating margin | 9900 | €3,489 | €2,837 | -€652 | -18.7% |
| Operating profit (loss) | 9901 | €2,928 | €2,000 | -€928 | -31.7% |
| Financial charges | 65/66B | €640 | €659 | +€19 | +2.9% |
| Recurring financial charges | 65 | €640 | €659 | +€19 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €2,288 | €1,341 | -€947 | -41.4% |
| Profit (loss) for the period | 9904 | €2,288 | €1,341 | -€947 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,288 | €1,341 | -€947 | -41.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.