Avrio: 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.
Avrio
Largest movements
- Receivables within one year +€18,507
up €18,507 (+915%), from €2,022 to €20,529
of which Trade receivables: +€9,398
- Cash +€12,135
up €12,135 (+134%), from €9,046 to €21,181
mainly Net result for the year (+€28,111) and Trade debts (+€6,507)
- Profit (loss) carried forward +€28,111
up €28,111, from -€15,860 to €12,251
- Trade debts +€6,507
up €6,507 (+1,056%), from €616 to €7,123
- Short-term financial debts -€6,070
no longer reported in 2025 (was €6,070)
- Tax, wage and social debts +€2,084
up €2,084 (+55.8%), from €3,735 to €5,819
- Gross operating margin +€34,791
up €34,791, from -€2,784 to €32,007
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 | €15,011 | €45,644 | +€30,633 | +204% |
| Fixed assets | 21/28 | €3,943 | €3,620 | -€323 | -8.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €3,943 | €3,620 | -€323 | -8.2% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €3,471 | €2,588 | -€883 | -25.4% |
| Furniture and vehicles | 24 | €472 | €1,033 | +€560 | +119% |
| Current assets | 29/58 | €11,068 | €42,024 | +€30,956 | +280% |
| Amounts receivable within one year | 40/41 | €2,022 | €20,529 | +€18,507 | +915% |
| Trade receivables | 40 | €1,650 | €11,048 | +€9,398 | +570% |
| Other amounts receivable | 41 | €372 | €9,482 | +€9,109 | +2,446% |
| Cash at bank and in hand | 54/58 | €9,046 | €21,181 | +€12,135 | +134% |
| Deferred charges and accrued income | 490/1 | - | €314 | +€314 | |
| Total equity and liabilities | 10/49 | €15,011 | €45,644 | +€30,633 | +204% |
| Equity | 10/15 | €4,591 | €32,702 | +€28,111 | +612% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,860 | €12,251 | +€28,111 | |
| Amounts payable | 17/49 | €10,420 | €12,942 | +€2,522 | +24.2% |
| Amounts payable within one year | 42/48 | €10,420 | €12,942 | +€2,522 | +24.2% |
| Financial debts | 43 | €6,070 | - | -€6,070 | |
| Credit institutions | 430/8 | €6,070 | - | -€6,070 | |
| Trade debts | 44 | €616 | €7,123 | +€6,507 | +1,056% |
| Suppliers | 440/4 | €616 | €7,123 | +€6,507 | +1,056% |
| Taxes, remuneration and social security | 45 | €3,735 | €5,819 | +€2,084 | +55.8% |
| Taxes | 450/3 | €3,735 | €5,819 | +€2,084 | +55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,723 | €1,701 | -€22 | -1.3% |
| Other operating charges | 640/8 | €1,200 | €941 | -€258 | -21.5% |
| Gross operating margin | 9900 | -€2,784 | €32,007 | +€34,791 | |
| Operating profit (loss) | 9901 | -€5,707 | €29,364 | +€35,071 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,153 | €1,254 | +€101 | +8.8% |
| Recurring financial charges | 65 | €1,153 | €1,254 | +€101 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,860 | €28,111 | +€34,972 | |
| Profit (loss) for the period | 9904 | -€6,860 | €28,111 | +€34,972 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,860 | €28,111 | +€34,972 |
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 15 October 2026 via checked.be.