AVISLUX: 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.
AVISLUX
Largest movements
- Receivables within one year -€46,932
down €46,932 (-22.3%), from €210,589 to €163,657
of which Trade receivables: -€65,151
- Tangible fixed assets -€39,992
down €39,992 (-8.5%), from €470,594 to €430,602
of which Furniture and vehicles: -€21,952
- Debts after one year -€53,591
down €53,591 (-19.3%), from €277,090 to €223,499
- Profit (loss) carried forward -€43,403
down €43,403 (-88.9%), from €48,830 to €5,427
- Tax, wage and social debts -€30,483
down €30,483 (-16.4%), from €185,862 to €155,379
of which Remuneration and social security: -€18,398
- Other debts +€30,002
up €30,002 (+106.6%), from €28,145 to €58,147
- Gross operating margin -€243,352
down €243,352 (-26.4%), from €922,413 to €679,061
- Staff costs -€114,858
down €114,858 (-14.7%), from €780,733 to €665,875
- Taxes -€36,784
down €36,784 (-97.0%), from €37,918 to €1,134
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 | €785,948 | €691,394 | -€94,554 | -12.0% |
| Fixed assets | 21/28 | €475,214 | €435,109 | -€40,106 | -8.4% |
| Intangible fixed assets | 21 | €1,321 | €1,207 | -€114 | -8.6% |
| Tangible fixed assets | 22/27 | €470,594 | €430,602 | -€39,992 | -8.5% |
| Land and buildings | 22 | €375,856 | €359,461 | -€16,394 | -4.4% |
| Furniture and vehicles | 24 | €91,705 | €69,753 | -€21,952 | -23.9% |
| Other tangible fixed assets | 26 | €3,032 | €1,387 | -€1,645 | -54.3% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €310,734 | €256,285 | -€54,448 | -17.5% |
| Amounts receivable within one year | 40/41 | €210,589 | €163,657 | -€46,932 | -22.3% |
| Trade receivables | 40 | €207,859 | €142,709 | -€65,151 | -31.3% |
| Other amounts receivable | 41 | €2,730 | €20,948 | +€18,218 | +667.4% |
| Cash at bank and in hand | 54/58 | €91,402 | €87,266 | -€4,135 | -4.5% |
| Deferred charges and accrued income | 490/1 | €8,743 | €5,362 | -€3,381 | -38.7% |
| Total equity and liabilities | 10/49 | €785,948 | €691,394 | -€94,554 | -12.0% |
| Equity | 10/15 | €220,520 | €177,117 | -€43,403 | -19.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,090 | €153,090 | = | 0.0% |
| Distributable reserves | 133 | €153,090 | €153,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,830 | €5,427 | -€43,403 | -88.9% |
| Amounts payable | 17/49 | €565,428 | €514,277 | -€51,151 | -9.0% |
| Amounts payable after more than one year | 17 | €277,090 | €223,499 | -€53,591 | -19.3% |
| Financial debts | 170/4 | €277,090 | €223,499 | -€53,591 | -19.3% |
| Amounts payable within one year | 42/48 | €288,338 | €290,778 | +€2,441 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €51,921 | €53,591 | +€1,671 | +3.2% |
| Trade debts | 44 | €22,409 | €23,661 | +€1,251 | +5.6% |
| Suppliers | 440/4 | €11,325 | €23,661 | +€12,335 | +108.9% |
| Bills of exchange payable | 441 | €11,084 | €0 | -€11,084 | -100.0% |
| Taxes, remuneration and social security | 45 | €185,862 | €155,379 | -€30,483 | -16.4% |
| Taxes | 450/3 | €78,838 | €66,753 | -€12,085 | -15.3% |
| Remuneration and social security | 454/9 | €107,024 | €88,626 | -€18,398 | -17.2% |
| Other amounts payable | 47/48 | €28,145 | €58,147 | +€30,002 | +106.6% |
| Remuneration, social security and pensions | 62 | €780,733 | €665,875 | -€114,858 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,156 | €41,664 | +€6,508 | +18.5% |
| Other operating charges | 640/8 | €5,020 | €2,972 | -€2,048 | -40.8% |
| Gross operating margin | 9900 | €922,413 | €679,061 | -€243,352 | -26.4% |
| Operating profit (loss) | 9901 | €101,504 | -€31,450 | -€132,954 | |
| Financial charges | 65/66B | €10,237 | €10,819 | +€582 | +5.7% |
| Recurring financial charges | 65 | €10,237 | €10,819 | +€582 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €91,267 | -€42,269 | -€133,536 | |
| Income taxes | 67/77 | €37,918 | €1,134 | -€36,784 | -97.0% |
| Profit (loss) for the period | 9904 | €53,349 | -€43,403 | -€96,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,349 | -€43,403 | -€96,752 |
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 7 October 2026 via checked.be.