AVIZE: 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.
AVIZE
Largest movements
- Deferred charges and accrued income -€276
down €276 (-18.2%), from €1,513 to €1,237
- Cash -€166
down €166 (-6.5%), from €2,552 to €2,386
mainly Net result for the year (-€1,283) and Receivables within one year (-€1)
- Profit (loss) carried forward -€1,283
down €1,283 (-9.1%), from -€14,138 to -€15,421
- Trade debts +€624
up €624 (+47.6%), from €1,312 to €1,936
- Tax, wage and social debts +€127
up €127 (+49.3%), from €258 to €385
- Accrued charges and deferred income +€90
new in 2025: €90
- Gross operating margin -€918
down €918, from €712 to -€206
- Financial charges -€72
down €72 (-32.5%), from €220 to €149
- Other operating charges +€8
up €8 (+0.9%), from €921 to €930
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 | €4,076 | €3,635 | -€441 | -10.8% |
| Current assets | 29/58 | €4,076 | €3,635 | -€441 | -10.8% |
| Amounts receivable within one year | 40/41 | €11 | €11 | +€1 | +5.6% |
| Other amounts receivable | 41 | €11 | €11 | +€1 | +5.6% |
| Cash at bank and in hand | 54/58 | €2,552 | €2,386 | -€166 | -6.5% |
| Deferred charges and accrued income | 490/1 | €1,513 | €1,237 | -€276 | -18.2% |
| Total equity and liabilities | 10/49 | €4,076 | €3,635 | -€441 | -10.8% |
| Equity | 10/15 | €1,622 | €339 | -€1,283 | -79.1% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €3,760 | €3,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,138 | -€15,421 | -€1,283 | -9.1% |
| Amounts payable | 17/49 | €2,454 | €3,295 | +€841 | +34.3% |
| Amounts payable within one year | 42/48 | €2,454 | €3,205 | +€752 | +30.6% |
| Trade debts | 44 | €1,312 | €1,936 | +€624 | +47.6% |
| Suppliers | 440/4 | €1,312 | €1,936 | +€624 | +47.6% |
| Taxes, remuneration and social security | 45 | €258 | €385 | +€127 | +49.3% |
| Taxes | 450/3 | €258 | €385 | +€127 | +49.3% |
| Other amounts payable | 47/48 | €884 | €884 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €90 | +€90 | |
| Other operating charges | 640/8 | €921 | €930 | +€8 | +0.9% |
| Gross operating margin | 9900 | €712 | -€206 | -€918 | |
| Operating profit (loss) | 9901 | -€209 | -€1,136 | -€927 | -443% |
| Financial income | 75/76B | €4 | €3 | -€1 | -30.0% |
| Recurring financial income | 75 | €4 | €3 | -€1 | -30.0% |
| Financial charges | 65/66B | €220 | €149 | -€72 | -32.5% |
| Recurring financial charges | 65 | €220 | €149 | -€72 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | -€426 | -€1,282 | -€856 | -201% |
| Income taxes | 67/77 | €0 | €1 | +€1 | +814% |
| Profit (loss) for the period | 9904 | -€426 | -€1,283 | -€857 | -201% |
| Profit (loss) for the period to be appropriated | 9905 | -€426 | -€1,283 | -€857 | -201% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.