Avin: 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.
Avin
Largest movements
- Cash +€5,946
up €5,946 (+189.7%), from €3,134 to €9,080
mainly Other debts (+€7,792) and Deferred charges and accrued income (+€1,325)
- Deferred charges and accrued income -€1,325
down €1,325 (-21.8%), from €6,091 to €4,766
- Tangible fixed assets -€245
no longer reported in 2025 (was €245)
- Other debts +€7,792
up €7,792 (+111.6%), from €6,982 to €14,774
- Profit (loss) carried forward -€3,380
down €3,380 (-26.6%), from -€12,693 to -€16,072
- Gross operating margin +€9,350
up €9,350 (+88.9%), from -€10,522 to -€1,172
- Other operating charges +€349
up €349 (+76.0%), from €459 to €808
- Financial charges -€265
down €265 (-20.7%), from €1,278 to €1,013
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 | €15,279 | €19,654 | +€4,375 | +28.6% |
| Fixed assets | 21/28 | €245 | - | -€245 | |
| Tangible fixed assets | 22/27 | €245 | - | -€245 | |
| Furniture and vehicles | 24 | €245 | - | -€245 | |
| Current assets | 29/58 | €15,033 | €19,654 | +€4,621 | +30.7% |
| Amounts receivable within one year | 40/41 | €5,808 | €5,808 | = | 0.0% |
| Trade receivables | 40 | €5,808 | €5,808 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,134 | €9,080 | +€5,946 | +189.7% |
| Deferred charges and accrued income | 490/1 | €6,091 | €4,766 | -€1,325 | -21.8% |
| Total equity and liabilities | 10/49 | €15,279 | €19,654 | +€4,375 | +28.6% |
| Equity | 10/15 | €4,088 | €709 | -€3,380 | -82.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,781 | €15,781 | = | 0.0% |
| Distributable reserves | 133 | €15,781 | €15,781 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,693 | -€16,072 | -€3,380 | -26.6% |
| Amounts payable | 17/49 | €11,190 | €18,945 | +€7,755 | +69.3% |
| Amounts payable within one year | 42/48 | €11,190 | €18,945 | +€7,755 | +69.3% |
| Trade debts | 44 | €1,239 | €1,290 | +€51 | +4.1% |
| Suppliers | 440/4 | €1,239 | €1,290 | +€51 | +4.1% |
| Taxes, remuneration and social security | 45 | €2,969 | €2,881 | -€88 | -3.0% |
| Taxes | 450/3 | €2,969 | €2,881 | -€88 | -3.0% |
| Other amounts payable | 47/48 | €6,982 | €14,774 | +€7,792 | +111.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €245 | -€9 | -3.6% |
| Other operating charges | 640/8 | €459 | €808 | +€349 | +76.0% |
| Gross operating margin | 9900 | -€10,522 | -€1,172 | +€9,350 | +88.9% |
| Operating profit (loss) | 9901 | -€11,236 | -€2,226 | +€9,010 | +80.2% |
| Financial charges | 65/66B | €1,278 | €1,013 | -€265 | -20.7% |
| Recurring financial charges | 65 | €1,278 | €1,013 | -€265 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,513 | -€3,239 | +€9,274 | +74.1% |
| Income taxes | 67/77 | €179 | €141 | -€38 | -21.4% |
| Profit (loss) for the period | 9904 | -€12,693 | -€3,380 | +€9,313 | +73.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,693 | -€3,380 | +€9,313 | +73.4% |
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 11 October 2026 via checked.be.