AVISION: 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.
AVISION
Largest movements
- Receivables within one year +€30,491
up €30,491, from €0 to €30,491
of which Other amounts receivable: +€30,491
- Financial fixed assets +€28,808
up €28,808 (+23.0%), from €125,000 to €153,808
- Cash +€8,992
up €8,992 (+47.4%), from €18,975 to €27,967
mainly Other debts (+€98,036) and Net result for the year (+€52,595)
- Other debts +€98,036
up €98,036 (+289.4%), from €33,879 to €131,915
- Profit (loss) carried forward -€14,805
down €14,805 (-99.8%), from €14,831 to €25
- Debts after one year -€10,367
down €10,367 (-35.0%), from €29,608 to €19,241
- Tax, wage and social debts -€8,443
down €8,443 (-33.9%), from €24,888 to €16,445
of which Taxes: -€11,123
- Trade debts +€5,804
up €5,804 (+71.2%), from €8,153 to €13,957
- Gross operating margin +€57,097
up €57,097 (+246.5%), from €23,160 to €80,256
- Taxes +€14,948
up €14,948 (+285.9%), from €5,228 to €20,176
- Depreciation -€5,907
down €5,907 (-82.7%), from €7,144 to €1,237
- Other operating charges -€1,316
down €1,316 (-47.5%), from €2,773 to €1,456
- Financial charges -€908
down €908 (-15.9%), from €5,701 to €4,793
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 | €147,433 | €214,918 | +€67,485 | +45.8% |
| Fixed assets | 21/28 | €127,180 | €154,751 | +€27,571 | +21.7% |
| Tangible fixed assets | 22/27 | €2,180 | €943 | -€1,237 | -56.7% |
| Furniture and vehicles | 24 | €2,180 | €943 | -€1,237 | -56.7% |
| Financial fixed assets | 28 | €125,000 | €153,808 | +€28,808 | +23.0% |
| Current assets | 29/58 | €20,253 | €60,167 | +€39,913 | +197.1% |
| Amounts receivable within one year | 40/41 | €0 | €30,491 | +€30,491 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €30,491 | +€30,491 | |
| Cash at bank and in hand | 54/58 | €18,975 | €27,967 | +€8,992 | +47.4% |
| Deferred charges and accrued income | 490/1 | €1,278 | €1,709 | +€431 | +33.7% |
| Total equity and liabilities | 10/49 | €147,433 | €214,918 | +€67,485 | +45.8% |
| Equity | 10/15 | €17,331 | €2,525 | -€14,805 | -85.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,831 | €25 | -€14,805 | -99.8% |
| Amounts payable | 17/49 | €130,103 | €212,393 | +€82,290 | +63.3% |
| Amounts payable after more than one year | 17 | €29,608 | €19,241 | -€10,367 | -35.0% |
| Financial debts | 170/4 | €29,608 | €19,241 | -€10,367 | -35.0% |
| Amounts payable within one year | 42/48 | €100,495 | €191,925 | +€91,430 | +91.0% |
| Current portion of amounts payable after more than one year | 42 | €33,574 | €29,608 | -€3,966 | -11.8% |
| Trade debts | 44 | €8,153 | €13,957 | +€5,804 | +71.2% |
| Suppliers | 440/4 | €8,153 | €13,957 | +€5,804 | +71.2% |
| Taxes, remuneration and social security | 45 | €24,888 | €16,445 | -€8,443 | -33.9% |
| Taxes | 450/3 | €23,548 | €12,425 | -€11,123 | -47.2% |
| Remuneration and social security | 454/9 | €1,340 | €4,020 | +€2,680 | +200.0% |
| Other amounts payable | 47/48 | €33,879 | €131,915 | +€98,036 | +289.4% |
| Accrued charges and deferred income | 492/3 | - | €1,227 | +€1,227 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,144 | €1,237 | -€5,907 | -82.7% |
| Other operating charges | 640/8 | €2,773 | €1,456 | -€1,316 | -47.5% |
| Gross operating margin | 9900 | €23,160 | €80,256 | +€57,097 | +246.5% |
| Operating profit (loss) | 9901 | €13,243 | €77,563 | +€64,320 | +485.7% |
| Financial income | 75/76B | €58 | €0 | -€58 | -99.6% |
| Recurring financial income | 75 | €58 | €0 | -€58 | -99.6% |
| Financial charges | 65/66B | €5,701 | €4,793 | -€908 | -15.9% |
| Recurring financial charges | 65 | €5,701 | €4,793 | -€908 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €7,601 | €72,770 | +€65,169 | +857.4% |
| Income taxes | 67/77 | €5,228 | €20,176 | +€14,948 | +285.9% |
| Profit (loss) for the period | 9904 | €2,374 | €52,595 | +€50,221 | +2115.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,374 | €52,595 | +€50,221 | +2115.9% |
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.