AVOSIAL: 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.
AVOSIAL
Largest movements
- Cash +€47,832
up €47,832 (+243.7%), from €19,624 to €67,455
mainly Net result for the year (+€47,240) and Tax, wage and social debts (+€13,268)
- Receivables within one year +€10,659
up €10,659 (+30.1%), from €35,399 to €46,058
of which Other amounts receivable: +€12,519
- Reserves +€47,240
up €47,240 (+119.1%), from €39,670 to €86,910
- Tax, wage and social debts +€13,268
up €13,268 (+80.2%), from €16,548 to €29,816
- Gross operating margin +€11,074
up €11,074 (+21.0%), from €52,702 to €63,776
- Taxes +€2,321
up €2,321 (+22.5%), from €10,334 to €12,655
- Financial charges +€1,054
up €1,054 (+77.1%), from €1,367 to €2,421
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,826 | €118,090 | +€59,264 | +100.7% |
| Fixed assets | 21/28 | €3,066 | €3,451 | +€385 | +12.6% |
| Tangible fixed assets | 22/27 | €3,066 | €3,451 | +€385 | +12.6% |
| Plant, machinery and equipment | 23 | €1,497 | €1,145 | -€352 | -23.5% |
| Furniture and vehicles | 24 | €1,569 | €2,305 | +€737 | +47.0% |
| Current assets | 29/58 | €55,761 | €114,640 | +€58,879 | +105.6% |
| Amounts receivable within one year | 40/41 | €35,399 | €46,058 | +€10,659 | +30.1% |
| Trade receivables | 40 | €35,174 | €33,313 | -€1,861 | -5.3% |
| Other amounts receivable | 41 | €225 | €12,745 | +€12,519 | +5557.3% |
| Cash at bank and in hand | 54/58 | €19,624 | €67,455 | +€47,832 | +243.7% |
| Deferred charges and accrued income | 490/1 | €737 | €1,126 | +€389 | +52.7% |
| Total equity and liabilities | 10/49 | €58,826 | €118,090 | +€59,264 | +100.7% |
| Equity | 10/15 | €40,670 | €87,910 | +€47,240 | +116.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €39,670 | €86,910 | +€47,240 | +119.1% |
| Distributable reserves | 133 | €39,670 | €86,910 | +€47,240 | +119.1% |
| Amounts payable | 17/49 | €18,156 | €30,181 | +€12,024 | +66.2% |
| Amounts payable within one year | 42/48 | €18,156 | €30,181 | +€12,024 | +66.2% |
| Trade debts | 44 | €1,451 | €365 | -€1,086 | -74.8% |
| Suppliers | 440/4 | €1,451 | €365 | -€1,086 | -74.8% |
| Taxes, remuneration and social security | 45 | €16,548 | €29,816 | +€13,268 | +80.2% |
| Taxes | 450/3 | €16,548 | €29,816 | +€13,268 | +80.2% |
| Other amounts payable | 47/48 | €158 | €0 | -€158 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €489 | €959 | +€470 | +96.0% |
| Other operating charges | 640/8 | €842 | €850 | +€8 | +1.0% |
| Gross operating margin | 9900 | €52,702 | €63,776 | +€11,074 | +21.0% |
| Operating profit (loss) | 9901 | €51,371 | €61,967 | +€10,596 | +20.6% |
| Financial income | 75/76B | €0 | €349 | +€349 | +1745000.0% |
| Recurring financial income | 75 | €0 | €349 | +€349 | +1745000.0% |
| Financial charges | 65/66B | €1,367 | €2,421 | +€1,054 | +77.1% |
| Recurring financial charges | 65 | €1,367 | €2,421 | +€1,054 | +77.1% |
| Profit (loss) for the period before taxes | 9903 | €50,004 | €59,895 | +€9,891 | +19.8% |
| Income taxes | 67/77 | €10,334 | €12,655 | +€2,321 | +22.5% |
| Profit (loss) for the period | 9904 | €39,670 | €47,240 | +€7,570 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,670 | €47,240 | +€7,570 | +19.1% |
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 30 September 2026 via checked.be.