AVIGYNECO MED: 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.
AVIGYNECO MED
Largest movements
- Tangible fixed assets -€100,651
down €100,651 (-26.0%), from €386,922 to €286,271
of which Leasing and similar rights: -€84,305
- Receivables within one year -€12,873
down €12,873 (-98.1%), from €13,123 to €250
of which Other amounts receivable: -€13,123
- Debts after one year -€94,071
down €94,071 (-31.6%), from €297,791 to €203,720
- Current portion of long-term debt -€14,325
down €14,325 (-27.2%), from €52,674 to €38,349
- Trade debts -€11,233
down €11,233 (-83.7%), from €13,424 to €2,191
- Tax, wage and social debts +€6,396
up €6,396 (+26.4%), from €24,213 to €30,609
- Gross operating margin +€30,558
up €30,558 (+31.6%), from €96,696 to €127,255
- Depreciation -€20,916
down €20,916 (-44.4%), from €47,116 to €26,200
- Taxes +€15,243
up €15,243 (+388%), from €3,933 to €19,176
- Other operating charges +€9,583
up €9,583 (+1,278%), from €750 to €10,333
- Staff costs -€6,231
down €6,231 (-57.7%), from €10,792 to €4,561
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 | €409,244 | €295,809 | -€113,435 | -27.7% |
| Fixed assets | 21/28 | €386,922 | €286,271 | -€100,651 | -26.0% |
| Tangible fixed assets | 22/27 | €386,922 | €286,271 | -€100,651 | -26.0% |
| Land and buildings | 22 | €259,902 | €254,832 | -€5,069 | -2.0% |
| Plant, machinery and equipment | 23 | €9,775 | - | -€9,775 | |
| Furniture and vehicles | 24 | €3,051 | €1,549 | -€1,501 | -49.2% |
| Leasing and similar rights | 25 | €114,194 | €29,890 | -€84,305 | -73.8% |
| Current assets | 29/58 | €22,322 | €9,538 | -€12,784 | -57.3% |
| Amounts receivable within one year | 40/41 | €13,123 | €250 | -€12,873 | -98.1% |
| Trade receivables | 40 | - | €250 | +€250 | |
| Other amounts receivable | 41 | €13,123 | - | -€13,123 | |
| Cash at bank and in hand | 54/58 | €7,310 | €7,171 | -€139 | -1.9% |
| Deferred charges and accrued income | 490/1 | €1,890 | €2,117 | +€227 | +12.0% |
| Total equity and liabilities | 10/49 | €409,244 | €295,809 | -€113,435 | -27.7% |
| Equity | 10/15 | €21,020 | €20,421 | -€599 | -2.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,000 | €19,000 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20 | -€579 | -€599 | |
| Amounts payable | 17/49 | €388,224 | €275,388 | -€112,836 | -29.1% |
| Amounts payable after more than one year | 17 | €297,791 | €203,720 | -€94,071 | -31.6% |
| Financial debts | 170/4 | €297,791 | €203,720 | -€94,071 | -31.6% |
| Amounts payable within one year | 42/48 | €90,311 | €71,542 | -€18,769 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €52,674 | €38,349 | -€14,325 | -27.2% |
| Trade debts | 44 | €13,424 | €2,191 | -€11,233 | -83.7% |
| Suppliers | 440/4 | €13,424 | €2,191 | -€11,233 | -83.7% |
| Taxes, remuneration and social security | 45 | €24,213 | €30,609 | +€6,396 | +26.4% |
| Taxes | 450/3 | €24,213 | €30,609 | +€6,396 | +26.4% |
| Other amounts payable | 47/48 | - | €392 | +€392 | |
| Accrued charges and deferred income | 492/3 | €122 | €126 | +€4 | +3.2% |
| Non-recurring operating income | 76A | €8,500 | - | -€8,500 | |
| Remuneration, social security and pensions | 62 | €10,792 | €4,561 | -€6,231 | -57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,116 | €26,200 | -€20,916 | -44.4% |
| Other operating charges | 640/8 | €750 | €10,333 | +€9,583 | +1,278% |
| Gross operating margin | 9900 | €96,696 | €127,255 | +€30,558 | +31.6% |
| Operating profit (loss) | 9901 | €38,038 | €86,160 | +€48,122 | +127% |
| Financial income | 75/76B | €2,359 | €1,141 | -€1,218 | -51.6% |
| Recurring financial income | 75 | €2,359 | €1,141 | -€1,218 | -51.6% |
| Financial charges | 65/66B | €19,864 | €18,723 | -€1,141 | -5.7% |
| Recurring financial charges | 65 | €19,864 | €18,723 | -€1,141 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €20,533 | €68,578 | +€48,045 | +234% |
| Income taxes | 67/77 | €3,933 | €19,176 | +€15,243 | +388% |
| Profit (loss) for the period | 9904 | €16,600 | €49,401 | +€32,801 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €16,600 | €49,401 | +€32,801 | +198% |
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 30 October 2026 via checked.be.