AVITECH ACOUSTICS: 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.
AVITECH ACOUSTICS
Largest movements
- Tangible fixed assets -€35,786
down €35,786 (-16.1%), from €222,780 to €186,995
of which Land and buildings: -€29,460
- Receivables within one year -€14,919
down €14,919 (-37.7%), from €39,526 to €24,607
of which Trade receivables: -€20,855
- Cash +€5,560
up €5,560 (+15.8%), from €35,145 to €40,705
mainly Depreciation (+€35,786) and Receivables within one year (+€14,919)
- Profit (loss) carried forward -€19,224
down €19,224 (-65.0%), from €29,586 to €10,362
- Debts after one year -€14,021
down €14,021 (-13.4%), from €104,297 to €90,277
- Trade debts -€7,772
down €7,772 (-82.8%), from €9,384 to €1,613
- Gross operating margin -€11,907
down €11,907 (-34.0%), from €35,054 to €23,148
- Depreciation +€1,004
up €1,004 (+2.9%), from €34,782 to €35,786
- Financial charges -€434
down €434 (-11.7%), from €3,710 to €3,276
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 | €299,384 | €256,158 | -€43,226 | -14.4% |
| Fixed assets | 21/28 | €222,780 | €186,995 | -€35,786 | -16.1% |
| Tangible fixed assets | 22/27 | €222,780 | €186,995 | -€35,786 | -16.1% |
| Land and buildings | 22 | €204,900 | €175,440 | -€29,460 | -14.4% |
| Plant, machinery and equipment | 23 | €1,807 | €872 | -€935 | -51.7% |
| Furniture and vehicles | 24 | €16,073 | €10,682 | -€5,391 | -33.5% |
| Current assets | 29/58 | €76,604 | €69,164 | -€7,440 | -9.7% |
| Amounts receivable within one year | 40/41 | €39,526 | €24,607 | -€14,919 | -37.7% |
| Trade receivables | 40 | €31,774 | €10,919 | -€20,855 | -65.6% |
| Other amounts receivable | 41 | €7,752 | €13,688 | +€5,936 | +76.6% |
| Cash at bank and in hand | 54/58 | €35,145 | €40,705 | +€5,560 | +15.8% |
| Deferred charges and accrued income | 490/1 | €1,933 | €3,852 | +€1,919 | +99.2% |
| Total equity and liabilities | 10/49 | €299,384 | €256,158 | -€43,226 | -14.4% |
| Equity | 10/15 | €110,797 | €91,574 | -€19,224 | -17.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €61,211 | €61,211 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €59,211 | €59,211 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,586 | €10,362 | -€19,224 | -65.0% |
| Amounts payable | 17/49 | €188,587 | €164,585 | -€24,002 | -12.7% |
| Amounts payable after more than one year | 17 | €104,297 | €90,277 | -€14,021 | -13.4% |
| Financial debts | 170/4 | €104,297 | €90,277 | -€14,021 | -13.4% |
| Amounts payable within one year | 42/48 | €84,289 | €74,308 | -€9,981 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €13,541 | €14,021 | +€480 | +3.5% |
| Financial debts | 43 | €4 | €299 | +€295 | +7379.3% |
| Credit institutions | 430/8 | €4 | €299 | +€295 | +7379.3% |
| Trade debts | 44 | €9,384 | €1,613 | -€7,772 | -82.8% |
| Suppliers | 440/4 | €9,384 | €1,613 | -€7,772 | -82.8% |
| Taxes, remuneration and social security | 45 | €5,792 | €2,899 | -€2,893 | -49.9% |
| Taxes | 450/3 | €4,885 | €1,991 | -€2,893 | -59.2% |
| Remuneration and social security | 454/9 | €908 | €908 | = | 0.0% |
| Other amounts payable | 47/48 | €55,568 | €55,477 | -€91 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,782 | €35,786 | +€1,004 | +2.9% |
| Other operating charges | 640/8 | €3,378 | €3,397 | +€18 | +0.5% |
| Gross operating margin | 9900 | €35,054 | €23,148 | -€11,907 | -34.0% |
| Operating profit (loss) | 9901 | -€3,106 | -€16,035 | -€12,929 | -416.3% |
| Financial income | 75/76B | €28 | €239 | +€211 | +761.0% |
| Recurring financial income | 75 | €28 | €239 | +€211 | +761.0% |
| Financial charges | 65/66B | €3,710 | €3,276 | -€434 | -11.7% |
| Recurring financial charges | 65 | €3,710 | €3,276 | -€434 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,788 | -€19,072 | -€12,284 | -181.0% |
| Income taxes | 67/77 | €141 | €152 | +€11 | +7.5% |
| Profit (loss) for the period | 9904 | -€6,929 | -€19,224 | -€12,295 | -177.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,929 | -€19,224 | -€12,295 | -177.4% |
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 8 October 2026 via checked.be.