AVIPRO: 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.
AVIPRO
Largest movements
- Cash +€2,781
up €2,781 (+106.2%), from €2,617 to €5,398
mainly Other debts (+€3,339) and Depreciation (+€1,270)
- Tangible fixed assets -€1,270
down €1,270 (-64.0%), from €1,985 to €715
- Receivables within one year -€1,073
down €1,073 (-98.0%), from €1,095 to €22
of which Trade receivables: -€1,022
- Deferred charges and accrued income -€262
down €262 (-21.6%), from €1,214 to €952
- Other debts +€3,339
up €3,339 (+12.4%), from €26,939 to €30,278
- Profit (loss) carried forward -€3,304
down €3,304 (-11.8%), from -€27,944 to -€31,249
- Tax, wage and social debts +€301
up €301 (+126.4%), from €238 to €539
- Trade debts -€161
down €161 (-22.7%), from €709 to €548
- Gross operating margin +€1,276
up €1,276 (+52.4%), from -€2,436 to -€1,160
- Other operating charges +€227
up €227 (+94.6%), from €240 to €467
- Depreciation -€86
down €86 (-6.4%), from €1,357 to €1,270
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 | €6,912 | €7,087 | +€175 | +2.5% |
| Fixed assets | 21/28 | €1,985 | €715 | -€1,270 | -64.0% |
| Tangible fixed assets | 22/27 | €1,985 | €715 | -€1,270 | -64.0% |
| Plant, machinery and equipment | 23 | €1,985 | €715 | -€1,270 | -64.0% |
| Current assets | 29/58 | €4,927 | €6,372 | +€1,445 | +29.3% |
| Amounts receivable within one year | 40/41 | €1,095 | €22 | -€1,073 | -98.0% |
| Trade receivables | 40 | €1,022 | €0 | -€1,022 | -100.0% |
| Other amounts receivable | 41 | €73 | €22 | -€51 | -69.6% |
| Cash at bank and in hand | 54/58 | €2,617 | €5,398 | +€2,781 | +106.2% |
| Deferred charges and accrued income | 490/1 | €1,214 | €952 | -€262 | -21.6% |
| Total equity and liabilities | 10/49 | €6,912 | €7,087 | +€175 | +2.5% |
| Equity | 10/15 | -€20,973 | -€24,278 | -€3,304 | -15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €771 | €771 | = | 0.0% |
| Non-distributable reserves | 130/1 | €771 | €771 | = | 0.0% |
| Reserves not available under the articles | 1311 | €771 | €771 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,944 | -€31,249 | -€3,304 | -11.8% |
| Amounts payable | 17/49 | €27,885 | €31,365 | +€3,479 | +12.5% |
| Amounts payable within one year | 42/48 | €27,885 | €31,365 | +€3,479 | +12.5% |
| Trade debts | 44 | €709 | €548 | -€161 | -22.7% |
| Suppliers | 440/4 | €709 | €548 | -€161 | -22.7% |
| Taxes, remuneration and social security | 45 | €238 | €539 | +€301 | +126.4% |
| Taxes | 450/3 | €238 | €539 | +€301 | +126.4% |
| Other amounts payable | 47/48 | €26,939 | €30,278 | +€3,339 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,357 | €1,270 | -€86 | -6.4% |
| Other operating charges | 640/8 | €240 | €467 | +€227 | +94.6% |
| Gross operating margin | 9900 | -€2,436 | -€1,160 | +€1,276 | +52.4% |
| Operating profit (loss) | 9901 | -€4,033 | -€2,898 | +€1,135 | +28.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +10.8% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,168 | -€3,045 | +€1,123 | +27.0% |
| Income taxes | 67/77 | €238 | €260 | +€22 | +9.3% |
| Profit (loss) for the period | 9904 | -€4,406 | -€3,304 | +€1,101 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,406 | -€3,304 | +€1,101 | +25.0% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.