AvLWare: 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.
AvLWare
Largest movements
- Cash +€29,104
up €29,104 (+63.5%), from €45,825 to €74,929
mainly Net result for the year (+€35,158) and Accrued charges and deferred income (+€7,693)
- Receivables within one year +€6,353
up €6,353 (+45.5%), from €13,976 to €20,328
- Tangible fixed assets -€3,590
down €3,590 (-34.9%), from €10,301 to €6,711
- Deferred charges and accrued income -€1,042
down €1,042 (-34.3%), from €3,042 to €2,000
- Reserves +€35,158
up €35,158 (+146%), from €24,156 to €59,314
- Tax, wage and social debts -€8,430
down €8,430 (-36.9%), from €22,832 to €14,401
of which Taxes: -€4,430
- Accrued charges and deferred income +€7,693
new in 2025: €7,693
- Trade debts -€1,812
down €1,812 (-49.4%), from €3,671 to €1,858
- Other debts -€1,785
down €1,785 (-71.8%), from €2,486 to €701
- Gross operating margin +€19,969
up €19,969 (+58.2%), from €34,328 to €54,297
- Taxes +€5,772
up €5,772 (+62.0%), from €9,315 to €15,087
- Depreciation +€3,120
up €3,120 (+664%), from €470 to €3,590
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 | €73,144 | €103,968 | +€30,824 | +42.1% |
| Fixed assets | 21/28 | €10,301 | €6,711 | -€3,590 | -34.9% |
| Tangible fixed assets | 22/27 | €10,301 | €6,711 | -€3,590 | -34.9% |
| Furniture and vehicles | 24 | €10,301 | €6,711 | -€3,590 | -34.9% |
| Current assets | 29/58 | €62,843 | €97,257 | +€34,414 | +54.8% |
| Amounts receivable within one year | 40/41 | €13,976 | €20,328 | +€6,353 | +45.5% |
| Trade receivables | 40 | €13,976 | €20,328 | +€6,353 | +45.5% |
| Cash at bank and in hand | 54/58 | €45,825 | €74,929 | +€29,104 | +63.5% |
| Deferred charges and accrued income | 490/1 | €3,042 | €2,000 | -€1,042 | -34.3% |
| Total equity and liabilities | 10/49 | €73,144 | €103,968 | +€30,824 | +42.1% |
| Equity | 10/15 | €44,156 | €79,314 | +€35,158 | +79.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Share premium | 1100/10 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €24,156 | €59,314 | +€35,158 | +146% |
| Distributable reserves | 133 | €24,156 | €59,314 | +€35,158 | +146% |
| Amounts payable | 17/49 | €28,988 | €24,654 | -€4,334 | -15.0% |
| Amounts payable within one year | 42/48 | €28,988 | €16,961 | -€12,028 | -41.5% |
| Trade debts | 44 | €3,671 | €1,858 | -€1,812 | -49.4% |
| Suppliers | 440/4 | €3,671 | €1,858 | -€1,812 | -49.4% |
| Taxes, remuneration and social security | 45 | €22,832 | €14,401 | -€8,430 | -36.9% |
| Taxes | 450/3 | €14,832 | €10,401 | -€4,430 | -29.9% |
| Remuneration and social security | 454/9 | €8,000 | €4,000 | -€4,000 | -50.0% |
| Other amounts payable | 47/48 | €2,486 | €701 | -€1,785 | -71.8% |
| Accrued charges and deferred income | 492/3 | - | €7,693 | +€7,693 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €470 | €3,590 | +€3,120 | +664% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €34,328 | €54,297 | +€19,969 | +58.2% |
| Operating profit (loss) | 9901 | €33,470 | €50,307 | +€16,837 | +50.3% |
| Financial charges | 65/66B | - | €62 | +€62 | |
| Recurring financial charges | 65 | - | €62 | +€62 | |
| Profit (loss) for the period before taxes | 9903 | €33,470 | €50,245 | +€16,774 | +50.1% |
| Income taxes | 67/77 | €9,315 | €15,087 | +€5,772 | +62.0% |
| Profit (loss) for the period | 9904 | €24,156 | €35,158 | +€11,003 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,156 | €35,158 | +€11,003 | +45.5% |
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 18 October 2026 via checked.be.