Aviorso Cars: 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.
Aviorso Cars
Largest movements
- Stocks and contracts -€11,050
down €11,050 (-17.5%), from €62,984 to €51,934
- Cash +€5,039
up €5,039 (+190,859%), from €3 to €5,041
mainly Stocks and contracts (+€11,050) and Other debts (+€5,472)
- Profit (loss) carried forward -€10,687
down €10,687 (-127%), from -€8,404 to -€19,092
- Other debts +€5,472
up €5,472 (+8.6%), from €63,909 to €69,381
- Trade debts -€3,757
down €3,757 (-61.2%), from €6,136 to €2,379
- Tax, wage and social debts +€2,214
up €2,214 (+674%), from €329 to €2,543
- Gross operating margin -€8,509
down €8,509, from €128 to -€8,382
- Other operating charges -€155
no longer reported in 2024 (was €155)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,969 | €57,211 | -€6,758 | -10.6% |
| Fixed assets | 21/28 | €509 | €145 | -€363 | -71.4% |
| Tangible fixed assets | 22/27 | €509 | €145 | -€363 | -71.4% |
| Plant, machinery and equipment | 23 | €509 | €145 | -€363 | -71.4% |
| Current assets | 29/58 | €63,460 | €57,066 | -€6,394 | -10.1% |
| Stocks and contracts in progress | 3 | €62,984 | €51,934 | -€11,050 | -17.5% |
| Stocks | 30/36 | €62,984 | €51,934 | -€11,050 | -17.5% |
| Amounts receivable within one year | 40/41 | €474 | €91 | -€383 | -80.8% |
| Trade receivables | 40 | €474 | €30 | -€444 | -93.7% |
| Other amounts receivable | 41 | - | €61 | +€61 | |
| Cash at bank and in hand | 54/58 | €3 | €5,041 | +€5,039 | +190,859% |
| Total equity and liabilities | 10/49 | €63,969 | €57,211 | -€6,758 | -10.6% |
| Equity | 10/15 | -€6,404 | -€17,092 | -€10,687 | -167% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,404 | -€19,092 | -€10,687 | -127% |
| Amounts payable | 17/49 | €70,373 | €74,303 | +€3,929 | +5.6% |
| Amounts payable within one year | 42/48 | €70,373 | €74,303 | +€3,929 | +5.6% |
| Trade debts | 44 | €6,136 | €2,379 | -€3,757 | -61.2% |
| Suppliers | 440/4 | €6,136 | €2,379 | -€3,757 | -61.2% |
| Taxes, remuneration and social security | 45 | €329 | €2,543 | +€2,214 | +674% |
| Taxes | 450/3 | €329 | €2,543 | +€2,214 | +674% |
| Other amounts payable | 47/48 | €63,909 | €69,381 | +€5,472 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €363 | €363 | = | 0.0% |
| Other operating charges | 640/8 | €155 | - | -€155 | |
| Gross operating margin | 9900 | €128 | -€8,382 | -€8,509 | |
| Operating profit (loss) | 9901 | -€391 | -€8,745 | -€8,354 | -2,137% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,886 | €1,942 | +€56 | +3.0% |
| Recurring financial charges | 65 | €1,886 | €1,942 | +€56 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,271 | -€10,687 | -€8,416 | -371% |
| Profit (loss) for the period | 9904 | -€2,271 | -€10,687 | -€8,416 | -371% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,271 | -€10,687 | -€8,416 | -371% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.