AVISTRA: 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.
AVISTRA
Largest movements
- Cash +€132,136
up €132,136 (+331.0%), from €39,925 to €172,060
mainly Net result for the year (+€113,340) and Tax, wage and social debts (+€22,428)
- Tangible fixed assets +€2,902
new in 2025: €2,902
- Reserves +€113,340
up €113,340 (+272.9%), from €41,530 to €154,870
- Tax, wage and social debts +€22,428
up €22,428 (+206.9%), from €10,838 to €33,266
- Other debts -€2,182
down €2,182 (-37.1%), from €5,875 to €3,694
- Gross operating margin +€95,250
up €95,250 (+179.0%), from €53,198 to €148,448
- Taxes +€22,428
up €22,428 (+206.9%), from €10,838 to €33,266
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 | €60,777 | €194,895 | +€134,118 | +220.7% |
| Fixed assets | 21/28 | - | €2,902 | +€2,902 | |
| Tangible fixed assets | 22/27 | - | €2,902 | +€2,902 | |
| Furniture and vehicles | 24 | - | €2,902 | +€2,902 | |
| Current assets | 29/58 | €60,777 | €191,993 | +€131,216 | +215.9% |
| Cash at bank and in hand | 54/58 | €39,925 | €172,060 | +€132,136 | +331.0% |
| Deferred charges and accrued income | 490/1 | €20,852 | €19,932 | -€920 | -4.4% |
| Total equity and liabilities | 10/49 | €60,777 | €194,895 | +€134,118 | +220.7% |
| Equity | 10/15 | €44,030 | €157,370 | +€113,340 | +257.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €41,530 | €154,870 | +€113,340 | +272.9% |
| Distributable reserves | 133 | €41,530 | €154,870 | +€113,340 | +272.9% |
| Amounts payable | 17/49 | €16,746 | €37,525 | +€20,779 | +124.1% |
| Amounts payable within one year | 42/48 | €16,746 | €37,525 | +€20,779 | +124.1% |
| Trade debts | 44 | €33 | €566 | +€532 | +1603.3% |
| Suppliers | 440/4 | €33 | €566 | +€532 | +1603.3% |
| Taxes, remuneration and social security | 45 | €10,838 | €33,266 | +€22,428 | +206.9% |
| Taxes | 450/3 | €10,838 | €33,266 | +€22,428 | +206.9% |
| Other amounts payable | 47/48 | €5,875 | €3,694 | -€2,182 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €916 | +€916 | |
| Other operating charges | 640/8 | €815 | €881 | +€67 | +8.2% |
| Gross operating margin | 9900 | €53,198 | €148,448 | +€95,250 | +179.0% |
| Operating profit (loss) | 9901 | €52,383 | €146,651 | +€94,268 | +180.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €15 | €45 | +€30 | +200.0% |
| Recurring financial charges | 65 | €15 | €45 | +€30 | +200.0% |
| Profit (loss) for the period before taxes | 9903 | €52,368 | €146,606 | +€94,238 | +180.0% |
| Income taxes | 67/77 | €10,838 | €33,266 | +€22,428 | +206.9% |
| Profit (loss) for the period | 9904 | €41,530 | €113,340 | +€71,809 | +172.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,530 | €113,340 | +€71,809 | +172.9% |
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.