AVIRT: 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.
AVIRT
Largest movements
- Cash -€49,269
down €49,269 (-93.6%), from €52,633 to €3,364
mainly Net result for the year (-€51,928) and Tax, wage and social debts (-€14,123)
- Receivables within one year -€6,621
down €6,621 (-87.9%), from €7,533 to €912
of which Trade receivables: -€6,752
- Financial fixed assets +€5,000
new in 2025: €5,000
- Profit (loss) carried forward -€51,928
new in 2025: -€51,928
- Other debts +€20,438
new in 2025: €20,438
- Tax, wage and social debts -€14,123
down €14,123 (-97.8%), from €14,447 to €324
- Trade debts -€5,706
down €5,706 (-90.1%), from €6,332 to €625
- Gross operating margin -€51,382
down €51,382, from €1,911 to -€49,472
- Taxes -€1,915
down €1,915 (-93.2%), from €2,055 to €140
- Other operating charges -€508
down €508 (-64.4%), from €789 to €281
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,166 | €9,276 | -€50,890 | -84.6% |
| Fixed assets | 21/28 | - | €5,000 | +€5,000 | |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €60,166 | €4,276 | -€55,890 | -92.9% |
| Amounts receivable within one year | 40/41 | €7,533 | €912 | -€6,621 | -87.9% |
| Trade receivables | 40 | €6,752 | - | -€6,752 | |
| Other amounts receivable | 41 | €781 | €912 | +€131 | +16.7% |
| Cash at bank and in hand | 54/58 | €52,633 | €3,364 | -€49,269 | -93.6% |
| Total equity and liabilities | 10/49 | €60,166 | €9,276 | -€50,890 | -84.6% |
| Equity | 10/15 | €39,387 | -€12,540 | -€51,928 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,387 | €34,387 | = | 0.0% |
| Distributable reserves | 133 | €34,387 | €34,387 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€51,928 | -€51,928 | |
| Amounts payable | 17/49 | €20,779 | €21,816 | +€1,038 | +5.0% |
| Amounts payable within one year | 42/48 | €20,779 | €21,387 | +€609 | +2.9% |
| Trade debts | 44 | €6,332 | €625 | -€5,706 | -90.1% |
| Suppliers | 440/4 | €6,332 | €625 | -€5,706 | -90.1% |
| Taxes, remuneration and social security | 45 | €14,447 | €324 | -€14,123 | -97.8% |
| Taxes | 450/3 | €14,447 | €324 | -€14,123 | -97.8% |
| Other amounts payable | 47/48 | - | €20,438 | +€20,438 | |
| Accrued charges and deferred income | 492/3 | - | €429 | +€429 | |
| Other operating charges | 640/8 | €789 | €281 | -€508 | -64.4% |
| Gross operating margin | 9900 | €1,911 | -€49,472 | -€51,382 | |
| Operating profit (loss) | 9901 | €1,122 | -€49,753 | -€50,874 | |
| Financial income | 75/76B | €1 | €5 | +€4 | +639% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +639% |
| Financial charges | 65/66B | €1,857 | €2,040 | +€183 | +9.9% |
| Recurring financial charges | 65 | €1,857 | €2,040 | +€183 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€735 | -€51,788 | -€51,053 | -6,947% |
| Income taxes | 67/77 | €2,055 | €140 | -€1,915 | -93.2% |
| Profit (loss) for the period | 9904 | -€2,790 | -€51,928 | -€49,138 | -1,762% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,790 | -€51,928 | -€49,138 | -1,762% |
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 25 October 2026 via checked.be.