AVIZA IT: 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.
AVIZA IT
Largest movements
- Intangible fixed assets +€188,365
up €188,365 (+68.8%), from €273,964 to €462,329
- Receivables within one year +€17,545
up €17,545 (+16.8%), from €104,233 to €121,778
of which Trade receivables: +€17,545
- Deferred charges and accrued income -€7,664
down €7,664 (-32.5%), from €23,616 to €15,952
- Profit (loss) carried forward +€212,286
up €212,286 (+43.4%), from -€488,701 to -€276,415
- Trade debts -€27,373
down €27,373 (-47.8%), from €57,257 to €29,884
- Tax, wage and social debts +€8,938
up €8,938 (+233%), from €3,840 to €12,778
- Gross operating margin +€104,072
up €104,072 (+46.5%), from €223,943 to €328,015
- Depreciation -€94,818
down €94,818 (-45.4%), from €208,750 to €113,932
From the 2023 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €428,878 | €625,732 | +€196,854 | +45.9% |
| Fixed assets | 21/28 | €276,777 | €464,349 | +€187,572 | +67.8% |
| Intangible fixed assets | 21 | €273,964 | €462,329 | +€188,365 | +68.8% |
| Tangible fixed assets | 22/27 | €2,813 | €2,020 | -€793 | -28.2% |
| Furniture and vehicles | 24 | €2,813 | €2,020 | -€793 | -28.2% |
| Current assets | 29/58 | €152,101 | €161,383 | +€9,282 | +6.1% |
| Amounts receivable within one year | 40/41 | €104,233 | €121,778 | +€17,545 | +16.8% |
| Trade receivables | 40 | €90,000 | €107,545 | +€17,545 | +19.5% |
| Other amounts receivable | 41 | €14,233 | €14,233 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,252 | €23,653 | -€599 | -2.5% |
| Deferred charges and accrued income | 490/1 | €23,616 | €15,952 | -€7,664 | -32.5% |
| Total equity and liabilities | 10/49 | €428,878 | €625,732 | +€196,854 | +45.9% |
| Equity | 10/15 | -€470,151 | -€257,865 | +€212,286 | +45.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€488,701 | -€276,415 | +€212,286 | +43.4% |
| Amounts payable | 17/49 | €899,030 | €883,597 | -€15,433 | -1.7% |
| Amounts payable after more than one year | 17 | €420,938 | €420,938 | = | 0.0% |
| Financial debts | 170/4 | €420,938 | €420,938 | = | 0.0% |
| Amounts payable within one year | 42/48 | €477,831 | €462,398 | -€15,433 | -3.2% |
| Trade debts | 44 | €57,257 | €29,884 | -€27,373 | -47.8% |
| Suppliers | 440/4 | €57,257 | €29,884 | -€27,373 | -47.8% |
| Taxes, remuneration and social security | 45 | €3,840 | €12,778 | +€8,938 | +233% |
| Taxes | 450/3 | €3,840 | €12,778 | +€8,938 | +233% |
| Other amounts payable | 47/48 | €416,734 | €419,736 | +€3,002 | +0.7% |
| Accrued charges and deferred income | 492/3 | €261 | €261 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208,750 | €113,932 | -€94,818 | -45.4% |
| Other operating charges | 640/8 | €457 | €1,237 | +€780 | +171% |
| Gross operating margin | 9900 | €223,943 | €328,015 | +€104,072 | +46.5% |
| Operating profit (loss) | 9901 | €14,737 | €212,846 | +€198,110 | +1,344% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €177 | €560 | +€383 | +217% |
| Recurring financial charges | 65 | €177 | €560 | +€383 | +217% |
| Profit (loss) for the period before taxes | 9903 | €14,564 | €212,286 | +€197,723 | +1,358% |
| Profit (loss) for the period | 9904 | €14,564 | €212,286 | +€197,723 | +1,358% |
| Profit (loss) for the period to be appropriated | 9905 | €14,564 | €212,286 | +€197,723 | +1,358% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.