AVIJS: 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
AVIJS
NACE 73.300, Public relations and communication consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€154,380
2024 · €140,680+€13,700
Equity
€9.2m
2024 · €10.1m-€845,620
Cash
€545,471
2024 · €1.1m-€599,557
Balance sheet total
€11.6m
2024 · €11.8m-€136,273
Largest movements
Assets
- Receivables within one year +€1.3m
up €1.3m (+652%), from €200,009 to €1.5m
of which Other amounts receivable: +€1.3m
- Receivables after one year -€900,000
down €900,000 (-11.8%), from €7.7m to €6.8m
- Cash -€599,557
down €599,557 (-52.4%), from €1.1m to €545,471
mainly Receivables within one year (-€1.3m) and Contributions, distributions and other (-€1.0m)
- Current investments +€181,001
up €181,001 (+72.4%), from €250,000 to €431,001
- Tangible fixed assets -€156,114
down €156,114 (-6.2%), from €2.5m to €2.4m
of which Land and buildings: -€333,404
Equity and liabilities
- Profit (loss) carried forward -€797,093
down €797,093 (-9.1%), from €8.7m to €7.9m
- Other debts +€777,442
up €777,442 (+905%), from €85,896 to €863,339
Income statement
- Financial income -€128,326
down €128,326 (-36.4%), from €352,703 to €224,377
- Gross operating margin +€111,083
up €111,083, from -€61,316 to €49,766
- Financial charges -€24,991
down €24,991, from €7,655 to -€17,335
- Other operating charges -€4,719
down €4,719 (-41.9%), from €11,266 to €6,547
- Taxes -€2,193
down €2,193 (-3.0%), from €74,195 to €72,001
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
€140,680
Gross operating margin
+€111,083
Depreciation
-€1,843
Other operating charges
+€4,719
Financial income
-€128,326
Financial charges
+€24,991
Taxes
+€2,193
Deferred taxes and other
+€883
Result 2025
€154,380
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
+€593,580
Investment
-€99,614
Financing
-€1.1m
Cash 2024
€1.1m
From operations (derived)
+€593,580
Net result for the year
+€154,380
Depreciation
+€74,726
Receivables after one year
+€900,000
Receivables within one year
-€1.3m
Deferred charges and accrued income
-€33,615
Provisions
-€16,176
Trade debts
+€13,141
Tax, wage and social debts
+€75,231
Other debts
+€777,442
Accrued charges and deferred income
-€46,768
Investment (derived)
-€99,614
Investment in fixed assets (net)
+€81,387
Current investments
-€181,001
Financing
-€1.1m
Debts after one year
-€67,739
Current portion of long-term debt
+€24,216
Short-term financial debts
-€50,000
Contributions, distributions and other
-€1.0m
Cash 2025
€545,471
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,772,270 | €11,635,997 | -€136,273 | -1.2% |
| Fixed assets | 21/28 | €2,527,233 | €2,371,119 | -€156,114 | -6.2% |
| Tangible fixed assets | 22/27 | €2,527,233 | €2,371,119 | -€156,114 | -6.2% |
| Land and buildings | 22 | €2,371,944 | €2,038,540 | -€333,404 | -14.1% |
| Plant, machinery and equipment | 23 | €90,341 | €169,319 | +€78,978 | +87.4% |
| Furniture and vehicles | 24 | €64,947 | €50,205 | -€14,742 | -22.7% |
| Leasing and similar rights | 25 | - | €113,055 | +€113,055 | |
| Current assets | 29/58 | €9,245,037 | €9,264,878 | +€19,841 | +0.2% |
| Amounts receivable after more than one year | 29 | €7,650,000 | €6,750,000 | -€900,000 | -11.8% |
| Other amounts receivable | 291 | €7,650,000 | €6,750,000 | -€900,000 | -11.8% |
| Amounts receivable within one year | 40/41 | €200,009 | €1,504,791 | +€1.3m | +652% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €200,009 | €1,504,791 | +€1.3m | +652% |
| Current investments | 50/53 | €250,000 | €431,001 | +€181,001 | +72.4% |
| Cash at bank and in hand | 54/58 | €1,145,028 | €545,471 | -€599,557 | -52.4% |
| Deferred charges and accrued income | 490/1 | - | €33,615 | +€33,615 | |
| Total equity and liabilities | 10/49 | €11,772,270 | €11,635,997 | -€136,273 | -1.2% |
| Equity | 10/15 | €10,069,349 | €9,223,729 | -€845,620 | -8.4% |
| Contributions | 10/11 | €792,400 | €792,400 | = | 0.0% |
| Contributions outside capital | 11 | - | €792,400 | +€792,400 | |
| Other | 1109/19 | - | €792,400 | +€792,400 | |
| Reserves | 13 | €559,140 | €510,613 | -€48,527 | -8.7% |
| Non-distributable reserves | 130/1 | €32,445 | €32,445 | = | 0.0% |
| Reserves not available under the articles | 1311 | €32,445 | €32,445 | = | 0.0% |
| Tax-exempt reserves | 132 | €526,696 | €478,169 | -€48,527 | -9.2% |
| Profit (loss) carried forward | 14 | €8,717,809 | €7,920,716 | -€797,093 | -9.1% |
| Provisions and deferred taxes | 16 | €175,565 | €159,390 | -€16,176 | -9.2% |
| Deferred taxes | 168 | €175,565 | €159,390 | -€16,176 | -9.2% |
| Amounts payable | 17/49 | €1,527,355 | €2,252,878 | +€725,523 | +47.5% |
| Amounts payable after more than one year | 17 | €950,586 | €882,847 | -€67,739 | -7.1% |
| Financial debts | 170/4 | €950,586 | €882,847 | -€67,739 | -7.1% |
| Amounts payable within one year | 42/48 | €530,002 | €1,370,032 | +€840,030 | +158% |
| Current portion of amounts payable after more than one year | 42 | €156,533 | €180,750 | +€24,216 | +15.5% |
| Financial debts | 43 | €50,000 | - | -€50,000 | |
| Credit institutions | 430/8 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | €12,137 | €25,278 | +€13,141 | +108% |
| Suppliers | 440/4 | €12,137 | €25,278 | +€13,141 | +108% |
| Taxes, remuneration and social security | 45 | €225,435 | €300,666 | +€75,231 | +33.4% |
| Taxes | 450/3 | €225,435 | €299,499 | +€74,064 | +32.9% |
| Remuneration and social security | 454/9 | €0 | €1,167 | +€1,167 | |
| Other amounts payable | 47/48 | €85,896 | €863,339 | +€777,442 | +905% |
| Accrued charges and deferred income | 492/3 | €46,768 | - | -€46,768 | |
| Non-recurring operating income | 76A | - | €122,809 | +€122,809 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,884 | €74,726 | +€1,843 | +2.5% |
| Other operating charges | 640/8 | €11,266 | €6,547 | -€4,719 | -41.9% |
| Gross operating margin | 9900 | -€61,316 | €49,766 | +€111,083 | |
| Operating profit (loss) | 9901 | -€145,465 | -€31,507 | +€113,959 | +78.3% |
| Financial income | 75/76B | €352,703 | €224,377 | -€128,326 | -36.4% |
| Recurring financial income | 75 | €352,703 | €224,377 | -€128,326 | -36.4% |
| Financial charges | 65/66B | €7,655 | -€17,335 | -€24,991 | |
| Recurring financial charges | 65 | €7,655 | -€17,335 | -€24,991 | |
| Profit (loss) for the period before taxes | 9903 | €199,582 | €210,206 | +€10,624 | +5.3% |
| Transfer from deferred taxes | 780 | €15,292 | €16,176 | +€883 | +5.8% |
| Income taxes | 67/77 | €74,195 | €72,001 | -€2,193 | -3.0% |
| Profit (loss) for the period | 9904 | €140,680 | €154,380 | +€13,700 | +9.7% |
| Transfer from tax-exempt reserves | 789 | €45,877 | €48,527 | +€2,650 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €186,557 | €202,908 | +€16,350 | +8.8% |
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 24 October 2026 via checked.be.