AVIVOMA: what changed
Two financial 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.
AVIVOMA
Largest movements
- Cash +€16,509
up €16,509 (+4,256%), from €388 to €16,897
mainly Depreciation (+€38,411) and Net result for the year (+€10,193)
- Tangible fixed assets -€3,579
down €3,579 (-2.9%), from €122,304 to €118,725
of which Furniture and vehicles: -€25,409
- Stocks and contracts -€1,680
down €1,680 (-64.6%), from €2,600 to €920
- Profit (loss) carried forward +€10,193
up €10,193 (+299%), from €3,408 to €13,601
- Trade debts -€7,251
down €7,251 (-23.3%), from €31,098 to €23,847
- Current portion of long-term debt +€6,200
up €6,200 (+29.4%), from €21,096 to €27,296
- Debts after one year +€1,871
up €1,871 (+2.2%), from €86,113 to €87,983
- Gross operating margin +€28,497
up €28,497 (+104%), from €27,349 to €55,846
- Depreciation +€7,459
up €7,459 (+24.1%), from €30,952 to €38,411
- Other operating charges +€2,031
up €2,031 (+342%), from €593 to €2,624
- Financial charges +€1,312
up €1,312 (+39.7%), from €3,306 to €4,618
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.
Derived cash bridge
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 | €150,158 | €161,244 | +€11,085 | +7.4% |
| Fixed assets | 21/28 | €122,304 | €118,725 | -€3,579 | -2.9% |
| Tangible fixed assets | 22/27 | €122,304 | €118,725 | -€3,579 | -2.9% |
| Plant, machinery and equipment | 23 | €37,917 | €59,748 | +€21,830 | +57.6% |
| Furniture and vehicles | 24 | €84,387 | €58,977 | -€25,409 | -30.1% |
| Current assets | 29/58 | €27,854 | €42,519 | +€14,665 | +52.6% |
| Stocks and contracts in progress | 3 | €2,600 | €920 | -€1,680 | -64.6% |
| Stocks | 30/36 | €2,600 | €920 | -€1,680 | -64.6% |
| Amounts receivable within one year | 40/41 | €23,396 | €23,152 | -€245 | -1.0% |
| Trade receivables | 40 | €15,026 | €17,199 | +€2,173 | +14.5% |
| Other amounts receivable | 41 | €8,371 | €5,953 | -€2,418 | -28.9% |
| Cash at bank and in hand | 54/58 | €388 | €16,897 | +€16,509 | +4,256% |
| Deferred charges and accrued income | 490/1 | €1,470 | €1,550 | +€80 | +5.4% |
| Total equity and liabilities | 10/49 | €150,158 | €161,244 | +€11,085 | +7.4% |
| Equity | 10/15 | €11,468 | €21,661 | +€10,193 | +88.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,408 | €13,601 | +€10,193 | +299% |
| Amounts payable | 17/49 | €138,691 | €139,583 | +€893 | +0.6% |
| Amounts payable after more than one year | 17 | €86,113 | €87,983 | +€1,871 | +2.2% |
| Financial debts | 170/4 | €86,113 | €87,983 | +€1,871 | +2.2% |
| Amounts payable within one year | 42/48 | €52,193 | €51,213 | -€981 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €21,096 | €27,296 | +€6,200 | +29.4% |
| Trade debts | 44 | €31,098 | €23,847 | -€7,251 | -23.3% |
| Suppliers | 440/4 | €31,098 | €23,847 | -€7,251 | -23.3% |
| Taxes, remuneration and social security | 45 | - | €70 | +€70 | |
| Taxes | 450/3 | - | €70 | +€70 | |
| Accrued charges and deferred income | 492/3 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,952 | €38,411 | +€7,459 | +24.1% |
| Other operating charges | 640/8 | €593 | €2,624 | +€2,031 | +342% |
| Gross operating margin | 9900 | €27,349 | €55,846 | +€28,497 | +104% |
| Operating profit (loss) | 9901 | -€4,196 | €14,810 | +€19,007 | |
| Financial charges | 65/66B | €3,306 | €4,618 | +€1,312 | +39.7% |
| Recurring financial charges | 65 | €3,306 | €4,618 | +€1,312 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,502 | €10,193 | +€17,695 | |
| Profit (loss) for the period | 9904 | -€7,502 | €10,193 | +€17,695 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,502 | €10,193 | +€17,695 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.