AVITUS: 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.
AVITUS
Largest movements
- Receivables within one year -€28,638
down €28,638 (-52.2%), from €54,856 to €26,218
- Tangible fixed assets +€28,352
up €28,352 (+43.1%), from €65,759 to €94,110
of which Other tangible fixed assets: +€30,392
- Cash +€6,753
up €6,753 (+168.7%), from €4,003 to €10,757
mainly Receivables within one year (+€28,638) and Tax, wage and social debts (+€28,564)
- Stocks and contracts +€5,213
up €5,213 (+1432.1%), from €364 to €5,577
- Other debts -€29,762
down €29,762 (-98.0%), from €30,372 to €610
- Tax, wage and social debts +€28,564
up €28,564 (+89.7%), from €31,847 to €60,411
of which Taxes: +€26,775
- Reserves +€18,867
new in 2025: €18,867
- Trade debts -€4,696
down €4,696 (-24.5%), from €19,194 to €14,497
- Gross operating margin -€13,566
down €13,566 (-16.3%), from €83,170 to €69,604
- Depreciation +€11,532
up €11,532 (+115.6%), from €9,979 to €21,511
- Taxes +€6,501
up €6,501 (+32.9%), from €19,779 to €26,280
- Financial income -€1,995
down €1,995 (-100.0%), from €1,996 to €1
- Other operating charges -€936
down €936 (-35.2%), from €2,659 to €1,722
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 | €124,982 | €137,954 | +€12,972 | +10.4% |
| Fixed assets | 21/28 | €65,759 | €94,110 | +€28,352 | +43.1% |
| Tangible fixed assets | 22/27 | €65,759 | €94,110 | +€28,352 | +43.1% |
| Land and buildings | 22 | - | €7,730 | +€7,730 | |
| Plant, machinery and equipment | 23 | €8,269 | €4,711 | -€3,558 | -43.0% |
| Furniture and vehicles | 24 | €50,490 | €44,277 | -€6,213 | -12.3% |
| Other tangible fixed assets | 26 | €7,000 | €37,392 | +€30,392 | +434.2% |
| Current assets | 29/58 | €59,224 | €43,844 | -€15,380 | -26.0% |
| Stocks and contracts in progress | 3 | €364 | €5,577 | +€5,213 | +1432.1% |
| Stocks | 30/36 | €364 | €5,577 | +€5,213 | +1432.1% |
| Amounts receivable within one year | 40/41 | €54,856 | €26,218 | -€28,638 | -52.2% |
| Trade receivables | 40 | €54,856 | €26,218 | -€28,638 | -52.2% |
| Cash at bank and in hand | 54/58 | €4,003 | €10,757 | +€6,753 | +168.7% |
| Deferred charges and accrued income | 490/1 | - | €1,292 | +€1,292 | |
| Total equity and liabilities | 10/49 | €124,982 | €137,954 | +€12,972 | +10.4% |
| Equity | 10/15 | €43,569 | €62,437 | +€18,867 | +43.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €18,867 | +€18,867 | |
| Distributable reserves | 133 | - | €18,867 | +€18,867 | |
| Profit (loss) carried forward | 14 | €23,569 | €23,569 | = | 0.0% |
| Amounts payable | 17/49 | €81,413 | €75,518 | -€5,895 | -7.2% |
| Amounts payable within one year | 42/48 | €81,413 | €75,518 | -€5,895 | -7.2% |
| Trade debts | 44 | €19,194 | €14,497 | -€4,696 | -24.5% |
| Suppliers | 440/4 | €19,194 | €14,497 | -€4,696 | -24.5% |
| Taxes, remuneration and social security | 45 | €31,847 | €60,411 | +€28,564 | +89.7% |
| Taxes | 450/3 | €30,904 | €57,679 | +€26,775 | +86.6% |
| Remuneration and social security | 454/9 | €943 | €2,732 | +€1,789 | +189.8% |
| Other amounts payable | 47/48 | €30,372 | €610 | -€29,762 | -98.0% |
| Remuneration, social security and pensions | 62 | €637 | - | -€637 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,979 | €21,511 | +€11,532 | +115.6% |
| Other operating charges | 640/8 | €2,659 | €1,722 | -€936 | -35.2% |
| Non-recurring operating charges | 66A | €3,715 | - | -€3,715 | |
| Gross operating margin | 9900 | €83,170 | €69,604 | -€13,566 | -16.3% |
| Operating profit (loss) | 9901 | €66,181 | €46,371 | -€19,810 | -29.9% |
| Financial income | 75/76B | €1,996 | €1 | -€1,995 | -100.0% |
| Recurring financial income | 75 | €1,996 | €1 | -€1,995 | -100.0% |
| Financial charges | 65/66B | €400 | €1,225 | +€824 | +206.0% |
| Recurring financial charges | 65 | €400 | €1,225 | +€824 | +206.0% |
| Profit (loss) for the period before taxes | 9903 | €67,777 | €45,147 | -€22,629 | -33.4% |
| Income taxes | 67/77 | €19,779 | €26,280 | +€6,501 | +32.9% |
| Profit (loss) for the period | 9904 | €47,998 | €18,867 | -€29,130 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,998 | €18,867 | -€29,130 | -60.7% |
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.