AVIVEO: 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.
What changed
AVIVEO
NACE 81.300, Landscape service activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€12,500
2024 · €11,486+€1,014
Equity
€38,275
2024 · €37,275+€1,000
Cash
€2,387
2024 · €2,387
Balance sheet total
€67,283
2024 · €66,283+€1,000
Largest movements
Assets
- Receivables within one year +€1,000
up €1,000 (+3.0%), from €32,915 to €33,915
of which Trade receivables: +€1,000
Equity and liabilities
- Profit (loss) carried forward +€1,000
up €1,000 (+1328.4%), from €75 to €1,075
Income statement
- Gross operating margin +€1,000
up €1,000 (+3.0%), from €33,321 to €34,321
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.
Result 2024
€11,486
Gross operating margin
+€1,000
Depreciation
+€14
Result 2025
€12,500
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.
From operations
+€14,464
Investment
-€2,964
Financing
-€11,500
Cash 2024
€2,387
From operations (derived)
+€14,464
Net result for the year
+€12,500
Depreciation
+€2,964
Receivables within one year
-€1,000
Investment (derived)
-€2,964
Investment in fixed assets (net)
-€2,964
Financing
-€11,500
Contributions, distributions and other
-€11,500
Cash 2025
€2,387
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,283 | €67,283 | +€1,000 | +1.5% |
| Fixed assets | 21/28 | €12,783 | €12,783 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,662 | €12,662 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,370 | €8,370 | = | 0.0% |
| Furniture and vehicles | 24 | €1,406 | €1,406 | = | 0.0% |
| Leasing and similar rights | 25 | €1,158 | €1,158 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,727 | €1,727 | = | 0.0% |
| Financial fixed assets | 28 | €122 | €122 | = | 0.0% |
| Current assets | 29/58 | €53,500 | €54,500 | +€1,000 | +1.9% |
| Amounts receivable within one year | 40/41 | €32,915 | €33,915 | +€1,000 | +3.0% |
| Trade receivables | 40 | €24,999 | €25,999 | +€1,000 | +4.0% |
| Other amounts receivable | 41 | €7,917 | €7,917 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,387 | €2,387 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €18,197 | €18,197 | = | 0.0% |
| Total equity and liabilities | 10/49 | €66,283 | €67,283 | +€1,000 | +1.5% |
| Equity | 10/15 | €37,275 | €38,275 | +€1,000 | +2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75 | €1,075 | +€1,000 | +1328.4% |
| Amounts payable | 17/49 | €29,008 | €29,008 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,008 | €29,008 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €771 | €771 | = | 0.0% |
| Advances received on contracts in progress | 46 | €14,497 | €14,497 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,128 | €8,128 | = | 0.0% |
| Taxes | 450/3 | €8,128 | €8,128 | = | 0.0% |
| Other amounts payable | 47/48 | €5,613 | €5,613 | = | 0.0% |
| Non-recurring operating income | 76A | €17,106 | €17,106 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,978 | €2,964 | -€14 | -0.5% |
| Other operating charges | 640/8 | €4,365 | €4,365 | = | 0.0% |
| Non-recurring operating charges | 66A | €2,541 | €2,541 | = | 0.0% |
| Gross operating margin | 9900 | €33,321 | €34,321 | +€1,000 | +3.0% |
| Operating profit (loss) | 9901 | €23,437 | €24,451 | +€1,014 | +4.3% |
| Financial income | 75/76B | €31 | €31 | = | 0.0% |
| Recurring financial income | 75 | €31 | €31 | = | 0.0% |
| Financial charges | 65/66B | €2,186 | €2,186 | = | 0.0% |
| Recurring financial charges | 65 | €2,186 | €2,186 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €21,282 | €22,296 | +€1,014 | +4.8% |
| Income taxes | 67/77 | €9,796 | €9,796 | = | 0.0% |
| Profit (loss) for the period | 9904 | €11,486 | €12,500 | +€1,014 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,486 | €12,500 | +€1,014 | +8.8% |
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 3 October 2026 via checked.be.