AVIMA: what changed
What changed
AVIMA
NACE 01.500, Mixed farming
filed annual accounts (NBB)
Net result for the year
€197,125
2024 · €936,485-€739,361
Equity
€2.6m
2024 · €2.4m+€191,923
Cash
€110,981
2024 · €387,410-€276,428
Balance sheet total
€7.9m
2024 · €7.7m+€259,529
Largest movements
Assets
- Tangible fixed assets +€1.6m
up €1.6m (+33.0%), from €4.8m to €6.4m
of which Land and buildings: +€1.6m
- Receivables within one year -€913,107
down €913,107 (-85.1%), from €1.1m to €159,846
of which Trade receivables: -€975,080
- Cash -€276,428
down €276,428 (-71.4%), from €387,410 to €110,981
mainly Investment in fixed assets (net) (-€2.1m) and Trade debts (-€355,382)
- Stocks and contracts -€162,890
down €162,890 (-11.9%), from €1.4m to €1.2m
Equity and liabilities
- Debts after one year +€718,194
up €718,194 (+17.6%), from €4.1m to €4.8m
of which Financial debts: +€630,553
- Trade debts -€355,382
down €355,382 (-82.6%), from €430,488 to €75,106
- Tax, wage and social debts -€316,917
down €316,917 (-92.1%), from €344,254 to €27,338
of which Taxes: -€317,189
- Profit (loss) carried forward +€213,497
up €213,497 (+10.1%), from €2.1m to €2.3m
Income statement
- Gross operating margin -€697,984
down €697,984 (-37.7%), from €1.9m to €1.2m
- Taxes -€238,251
down €238,251 (-75.0%), from €317,721 to €79,470
- Write-downs +€226,197
new in 2025: €226,197
- Depreciation +€65,627
up €65,627 (+14.8%), from €444,408 to €510,035
- Other operating charges -€23,315
down €23,315 (-50.4%), from €46,276 to €22,961
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€936,485
Gross operating margin
-€697,984
Staff costs
-€21,630
Depreciation
-€65,627
Write-downs
-€226,197
Other operating charges
+€23,315
Financial income
-€406
Financial charges
-€2,025
Taxes
+€238,251
Deferred taxes and other
+€12,943
Result 2025
€197,125
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
-€2.1m
Financing
+€779,654
Cash 2024
€387,410
From operations (derived)
+€1.1m
Net result for the year
+€197,125
Depreciation
+€510,035
Stocks and contracts
+€162,890
Receivables within one year
+€913,107
Provisions
-€5,763
Trade debts
-€355,382
Tax, wage and social debts
-€316,917
Accrued charges and deferred income
-€39,188
Investment (derived)
-€2.1m
Investment in fixed assets (net)
-€2.1m
Financing
+€779,654
Debts after one year
+€718,194
Current portion of long-term debt
+€66,662
Contributions, distributions and other
-€5,202
Cash 2025
€110,981
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,676,323 | €7,935,851 | +€259,529 | +3.4% |
| Fixed assets | 21/28 | €4,841,654 | €6,453,608 | +€1.6m | +33.3% |
| Tangible fixed assets | 22/27 | €4,829,886 | €6,425,751 | +€1.6m | +33.0% |
| Land and buildings | 22 | €3,476,524 | €5,078,199 | +€1.6m | +46.1% |
| Plant, machinery and equipment | 23 | €1,332,585 | €1,333,833 | +€1,248 | +0.1% |
| Furniture and vehicles | 24 | €20,777 | €13,719 | -€7,059 | -34.0% |
| Financial fixed assets | 28 | €11,767 | €27,858 | +€16,090 | +137% |
| Current assets | 29/58 | €2,834,669 | €1,482,243 | -€1.4m | -47.7% |
| Stocks and contracts in progress | 3 | €1,374,307 | €1,211,417 | -€162,890 | -11.9% |
| Stocks | 30/36 | €1,374,307 | €1,211,417 | -€162,890 | -11.9% |
| Amounts receivable within one year | 40/41 | €1,072,953 | €159,846 | -€913,107 | -85.1% |
| Trade receivables | 40 | €1,039,260 | €64,179 | -€975,080 | -93.8% |
| Other amounts receivable | 41 | €33,693 | €95,666 | +€61,973 | +184% |
| Cash at bank and in hand | 54/58 | €387,410 | €110,981 | -€276,428 | -71.4% |
| Total equity and liabilities | 10/49 | €7,676,323 | €7,935,851 | +€259,529 | +3.4% |
| Equity | 10/15 | €2,371,074 | €2,562,997 | +€191,923 | +8.1% |
| Contributions | 10/11 | €95,450 | €95,450 | = | 0.0% |
| Reserves | 13 | €111,944 | €95,572 | -€16,373 | -14.6% |
| Non-distributable reserves | 130/1 | €9,545 | €9,545 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,545 | €9,545 | = | 0.0% |
| Tax-exempt reserves | 132 | €72,400 | €56,027 | -€16,373 | -22.6% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,118,899 | €2,332,396 | +€213,497 | +10.1% |
| Investment grants | 15 | €44,781 | €39,580 | -€5,202 | -11.6% |
| Provisions and deferred taxes | 16 | €24,286 | €18,523 | -€5,763 | -23.7% |
| Deferred taxes | 168 | €24,286 | €18,523 | -€5,763 | -23.7% |
| Amounts payable | 17/49 | €5,280,963 | €5,354,332 | +€73,369 | +1.4% |
| Amounts payable after more than one year | 17 | €4,084,723 | €4,802,917 | +€718,194 | +17.6% |
| Financial debts | 170/4 | €2,087,288 | €2,717,841 | +€630,553 | +30.2% |
| Trade debts | 175 | €690,952 | €611,428 | -€79,524 | -11.5% |
| Other amounts payable | 178/9 | €1,306,483 | €1,473,648 | +€167,165 | +12.8% |
| Amounts payable within one year | 42/48 | €1,157,052 | €551,415 | -€605,637 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €382,309 | €448,971 | +€66,662 | +17.4% |
| Trade debts | 44 | €430,488 | €75,106 | -€355,382 | -82.6% |
| Suppliers | 440/4 | €430,488 | €75,106 | -€355,382 | -82.6% |
| Taxes, remuneration and social security | 45 | €344,254 | €27,338 | -€316,917 | -92.1% |
| Taxes | 450/3 | €319,543 | €2,354 | -€317,189 | -99.3% |
| Remuneration and social security | 454/9 | €24,711 | €24,984 | +€272 | +1.1% |
| Accrued charges and deferred income | 492/3 | €39,188 | - | -€39,188 | |
| Remuneration, social security and pensions | 62 | €43,813 | €65,444 | +€21,630 | +49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €444,408 | €510,035 | +€65,627 | +14.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €226,197 | +€226,197 | |
| Other operating charges | 640/8 | €46,276 | €22,961 | -€23,315 | -50.4% |
| Gross operating margin | 9900 | €1,852,680 | €1,154,696 | -€697,984 | -37.7% |
| Operating profit (loss) | 9901 | €1,318,183 | €330,060 | -€988,123 | -75.0% |
| Financial income | 75/76B | €577 | €170 | -€406 | -70.4% |
| Recurring financial income | 75 | €577 | €170 | -€406 | -70.4% |
| Financial charges | 65/66B | €57,374 | €59,399 | +€2,025 | +3.5% |
| Recurring financial charges | 65 | €57,374 | €59,399 | +€2,025 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €1,261,386 | €270,832 | -€990,554 | -78.5% |
| Transfer from deferred taxes | 780 | €3,758 | €5,763 | +€2,005 | +53.4% |
| Transfer to deferred taxes | 680 | €10,938 | - | -€10,938 | |
| Income taxes | 67/77 | €317,721 | €79,470 | -€238,251 | -75.0% |
| Profit (loss) for the period | 9904 | €936,485 | €197,125 | -€739,361 | -79.0% |
| Transfer from tax-exempt reserves | 789 | €10,357 | €16,373 | +€6,016 | +58.1% |
| Transfer to tax-exempt reserves | 689 | €32,813 | - | -€32,813 | |
| Profit (loss) for the period to be appropriated | 9905 | €914,030 | €213,497 | -€700,532 | -76.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.