AVISCARE: what changed
Two fiscal 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.
AVISCARE
Largest movements
- Tangible fixed assets -€45,120
down €45,120 (-6.3%), from €720,234 to €675,114
of which Land and buildings: -€40,634
- Receivables within one year -€29,591
down €29,591 (-89.9%), from €32,912 to €3,321
- Cash -€29,119
down €29,119 (-66.3%), from €43,948 to €14,828
mainly Net result for the year (-€59,613) and Debts after one year (-€35,270)
- Deferred charges and accrued income -€19,021
down €19,021 (-10.0%), from €190,075 to €171,054
- Profit (loss) carried forward -€59,613
new in 2025: -€59,613
- Debts after one year -€35,270
down €35,270 (-5.6%), from €627,658 to €592,389
- Trade debts -€17,661
down €17,661 (-89.5%), from €19,727 to €2,067
- Gross operating margin -€149,775
down €149,775 (-91.9%), from €162,971 to €13,196
- Taxes -€34,561
down €34,561 (-99.2%), from €34,847 to €286
- Depreciation +€11,347
up €11,347 (+28.6%), from €39,699 to €51,045
- Financial charges +€4,742
up €4,742 (+35.5%), from €13,341 to €18,082
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 | €989,603 | €866,622 | -€122,980 | -12.4% |
| Fixed assets | 21/28 | €722,668 | €677,419 | -€45,249 | -6.3% |
| Intangible fixed assets | 21 | €2,433 | €2,305 | -€128 | -5.3% |
| Tangible fixed assets | 22/27 | €720,234 | €675,114 | -€45,120 | -6.3% |
| Land and buildings | 22 | €669,138 | €628,504 | -€40,634 | -6.1% |
| Plant, machinery and equipment | 23 | €291 | €177 | -€114 | -39.1% |
| Furniture and vehicles | 24 | €29,326 | €27,602 | -€1,724 | -5.9% |
| Other tangible fixed assets | 26 | €21,480 | €18,831 | -€2,648 | -12.3% |
| Current assets | 29/58 | €266,935 | €189,203 | -€77,732 | -29.1% |
| Amounts receivable within one year | 40/41 | €32,912 | €3,321 | -€29,591 | -89.9% |
| Trade receivables | 40 | €32,912 | €3,321 | -€29,591 | -89.9% |
| Cash at bank and in hand | 54/58 | €43,948 | €14,828 | -€29,119 | -66.3% |
| Deferred charges and accrued income | 490/1 | €190,075 | €171,054 | -€19,021 | -10.0% |
| Total equity and liabilities | 10/49 | €989,603 | €866,622 | -€122,980 | -12.4% |
| Equity | 10/15 | €270,635 | €211,022 | -€59,613 | -22.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €265,635 | €265,635 | = | 0.0% |
| Distributable reserves | 133 | €265,635 | €265,635 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€59,613 | -€59,613 | |
| Amounts payable | 17/49 | €718,967 | €655,600 | -€63,367 | -8.8% |
| Amounts payable after more than one year | 17 | €627,658 | €592,389 | -€35,270 | -5.6% |
| Financial debts | 170/4 | €627,658 | €592,389 | -€35,270 | -5.6% |
| Amounts payable within one year | 42/48 | €91,309 | €63,212 | -€28,098 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €42,088 | €35,248 | -€6,841 | -16.3% |
| Trade debts | 44 | €19,727 | €2,067 | -€17,661 | -89.5% |
| Suppliers | 440/4 | €19,727 | €2,067 | -€17,661 | -89.5% |
| Taxes, remuneration and social security | 45 | €21,712 | €18,489 | -€3,223 | -14.8% |
| Taxes | 450/3 | €19,712 | €18,489 | -€1,223 | -6.2% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €7,782 | €7,408 | -€374 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,699 | €51,045 | +€11,347 | +28.6% |
| Other operating charges | 640/8 | €3,327 | €3,395 | +€69 | +2.1% |
| Gross operating margin | 9900 | €162,971 | €13,196 | -€149,775 | -91.9% |
| Operating profit (loss) | 9901 | €119,946 | -€41,245 | -€161,191 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.2% |
| Financial charges | 65/66B | €13,341 | €18,082 | +€4,742 | +35.5% |
| Recurring financial charges | 65 | €13,341 | €18,082 | +€4,742 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €106,606 | -€59,327 | -€165,933 | |
| Income taxes | 67/77 | €34,847 | €286 | -€34,561 | -99.2% |
| Profit (loss) for the period | 9904 | €71,759 | -€59,613 | -€131,372 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,759 | -€59,613 | -€131,372 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.