AVUATS: 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.
AVUATS
Largest movements
- Cash -€34,995
down €34,995 (-39.1%), from €89,386 to €54,391
mainly Receivables within one year (-€24,656) and Stocks and contracts (-€18,593)
- Receivables within one year +€24,656
up €24,656, from €0 to €24,656
of which Trade receivables: +€13,610
- Stocks and contracts +€18,593
up €18,593 (+156%), from €11,940 to €30,532
- Tax, wage and social debts +€21,322
up €21,322 (+286%), from €7,457 to €28,780
- Reserves -€6,750
down €6,750 (-8.3%), from €81,000 to €74,250
- Trade debts -€4,440
down €4,440 (-46.3%), from €9,599 to €5,159
- Other debts -€1,449
down €1,449 (-97.0%), from €1,494 to €45
- Gross operating margin -€34,817
down €34,817, from €31,170 to -€3,647
- Taxes -€6,069
down €6,069 (-97.7%), from €6,214 to €145
- Financial income +€2,555
up €2,555, from €0 to €2,555
- Financial charges +€1,814
up €1,814 (+69.6%), from €2,605 to €4,419
- Other operating charges +€515
up €515 (+245%), from €210 to €725
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 | €102,141 | €110,971 | +€8,831 | +8.6% |
| Fixed assets | 21/28 | €815 | €1,392 | +€577 | +70.8% |
| Tangible fixed assets | 22/27 | €815 | €592 | -€223 | -27.4% |
| Furniture and vehicles | 24 | €815 | €592 | -€223 | -27.4% |
| Financial fixed assets | 28 | - | €800 | +€800 | |
| Current assets | 29/58 | €101,326 | €109,579 | +€8,254 | +8.1% |
| Stocks and contracts in progress | 3 | €11,940 | €30,532 | +€18,593 | +156% |
| Stocks | 30/36 | €11,940 | €30,532 | +€18,593 | +156% |
| Amounts receivable within one year | 40/41 | €0 | €24,656 | +€24,656 | |
| Trade receivables | 40 | €0 | €13,610 | +€13,610 | |
| Other amounts receivable | 41 | - | €11,046 | +€11,046 | |
| Cash at bank and in hand | 54/58 | €89,386 | €54,391 | -€34,995 | -39.1% |
| Total equity and liabilities | 10/49 | €102,141 | €110,971 | +€8,831 | +8.6% |
| Equity | 10/15 | €83,590 | €76,987 | -€6,603 | -7.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €81,000 | €74,250 | -€6,750 | -8.3% |
| Distributable reserves | 133 | €81,000 | €74,250 | -€6,750 | -8.3% |
| Profit (loss) carried forward | 14 | €90 | €237 | +€147 | +162% |
| Amounts payable | 17/49 | €18,550 | €33,984 | +€15,434 | +83.2% |
| Amounts payable within one year | 42/48 | €18,550 | €33,984 | +€15,434 | +83.2% |
| Trade debts | 44 | €9,599 | €5,159 | -€4,440 | -46.3% |
| Suppliers | 440/4 | €9,599 | €5,159 | -€4,440 | -46.3% |
| Taxes, remuneration and social security | 45 | €7,457 | €28,780 | +€21,322 | +286% |
| Taxes | 450/3 | €7,457 | €28,780 | +€21,322 | +286% |
| Other amounts payable | 47/48 | €1,494 | €45 | -€1,449 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €223 | = | 0.0% |
| Other operating charges | 640/8 | €210 | €725 | +€515 | +245% |
| Gross operating margin | 9900 | €31,170 | -€3,647 | -€34,817 | |
| Operating profit (loss) | 9901 | €30,737 | -€4,595 | -€35,332 | |
| Financial income | 75/76B | €0 | €2,555 | +€2,555 | |
| Recurring financial income | 75 | €0 | €2,555 | +€2,555 | |
| Financial charges | 65/66B | €2,605 | €4,419 | +€1,814 | +69.6% |
| Recurring financial charges | 65 | €2,605 | €4,419 | +€1,814 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | €28,132 | -€6,459 | -€34,591 | |
| Income taxes | 67/77 | €6,214 | €145 | -€6,069 | -97.7% |
| Profit (loss) for the period | 9904 | €21,919 | -€6,603 | -€28,522 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,919 | -€6,603 | -€28,522 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.