AVISTOCQ: 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.
AVISTOCQ
Largest movements
- Tangible fixed assets +€70,441
up €70,441 (+156.6%), from €44,967 to €115,408
of which Land and buildings: +€70,023
- Cash +€12,783
up €12,783 (+31.5%), from €40,517 to €53,300
mainly Net result for the year (+€79,441) and Debts after one year (+€19,833)
- Financial fixed assets +€2,000
up €2,000 (+370.6%), from €540 to €2,540
- Profit (loss) carried forward +€51,211
no longer reported in 2025 (was -€51,211)
- Reserves +€28,230
up €28,230 (+110.4%), from €25,573 to €53,803
of which Distributable reserves: +€28,230
- Debts after one year +€19,833
up €19,833 (+211.6%), from €9,375 to €29,208
- Trade debts -€18,345
down €18,345 (-34.2%), from €53,707 to €35,362
- Current portion of long-term debt +€6,700
up €6,700 (+268.0%), from €2,500 to €9,200
- Gross operating margin +€116,689
up €116,689 (+10376.4%), from €1,125 to €117,814
- Taxes +€22,075
new in 2025: €22,075
- Depreciation +€5,105
up €5,105 (+77.1%), from €6,621 to €11,726
- Financial charges +€1,522
up €1,522 (+570.4%), from €267 to €1,789
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 | €88,890 | €174,548 | +€85,658 | +96.4% |
| Fixed assets | 21/28 | €45,507 | €117,948 | +€72,441 | +159.2% |
| Tangible fixed assets | 22/27 | €44,967 | €115,408 | +€70,441 | +156.6% |
| Land and buildings | 22 | €41,790 | €111,813 | +€70,023 | +167.6% |
| Plant, machinery and equipment | 23 | €7 | €1,474 | +€1,467 | +20779.6% |
| Furniture and vehicles | 24 | €3,170 | €2,120 | -€1,050 | -33.1% |
| Financial fixed assets | 28 | €540 | €2,540 | +€2,000 | +370.6% |
| Current assets | 29/58 | €43,383 | €56,601 | +€13,217 | +30.5% |
| Amounts receivable within one year | 40/41 | €2,190 | €2,399 | +€209 | +9.5% |
| Other amounts receivable | 41 | €2,190 | €2,399 | +€209 | +9.5% |
| Cash at bank and in hand | 54/58 | €40,517 | €53,300 | +€12,783 | +31.5% |
| Deferred charges and accrued income | 490/1 | €677 | €902 | +€225 | +33.3% |
| Total equity and liabilities | 10/49 | €88,890 | €174,548 | +€85,658 | +96.4% |
| Equity | 10/15 | -€7,046 | €72,395 | +€79,441 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €25,573 | €53,803 | +€28,230 | +110.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €23,714 | €51,944 | +€28,230 | +119.0% |
| Profit (loss) carried forward | 14 | -€51,211 | - | +€51,211 | |
| Amounts payable | 17/49 | €95,936 | €102,153 | +€6,217 | +6.5% |
| Amounts payable after more than one year | 17 | €9,375 | €29,208 | +€19,833 | +211.6% |
| Financial debts | 170/4 | €9,375 | €29,208 | +€19,833 | +211.6% |
| Amounts payable within one year | 42/48 | €86,561 | €72,945 | -€13,616 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €9,200 | +€6,700 | +268.0% |
| Trade debts | 44 | €53,707 | €35,362 | -€18,345 | -34.2% |
| Suppliers | 440/4 | €53,707 | €35,362 | -€18,345 | -34.2% |
| Taxes, remuneration and social security | 45 | €24,000 | €22,075 | -€1,925 | -8.0% |
| Taxes | 450/3 | €24,000 | €22,075 | -€1,925 | -8.0% |
| Other amounts payable | 47/48 | €6,354 | €6,308 | -€46 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,621 | €11,726 | +€5,105 | +77.1% |
| Other operating charges | 640/8 | €2,702 | €2,784 | +€82 | +3.1% |
| Gross operating margin | 9900 | €1,125 | €117,814 | +€116,689 | +10376.4% |
| Operating profit (loss) | 9901 | -€8,198 | €103,304 | +€111,502 | |
| Financial charges | 65/66B | €267 | €1,789 | +€1,522 | +570.4% |
| Recurring financial charges | 65 | €267 | €1,789 | +€1,522 | +570.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,465 | €101,516 | +€109,981 | |
| Income taxes | 67/77 | - | €22,075 | +€22,075 | |
| Profit (loss) for the period | 9904 | -€8,465 | €79,441 | +€87,906 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,465 | €79,441 | +€87,906 |
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 9 October 2026 via checked.be.