AVUS: 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.
AVUS
Largest movements
- Cash +€744,202
up €744,202 (+157.8%), from €471,487 to €1.2m
mainly Current investments (+€689,345) and Net result for the year (+€87,875)
- Current investments -€689,345
down €689,345 (-74.3%), from €927,310 to €237,965
- Receivables within one year +€50,302
up €50,302 (+15.0%), from €335,057 to €385,359
of which Other amounts receivable: +€60,285
- Profit (loss) carried forward +€60,726
up €60,726, from -€60,487 to €239
- Reserves +€27,149
up €27,149 (+71.8%), from €37,804 to €64,953
of which Distributable reserves: +€25,779
- Financial charges +€62,733
up €62,733 (+87.0%), from -€72,081 to -€9,348
- Financial income +€21,636
up €21,636 (+69.8%), from €31,020 to €52,656
- Gross operating margin -€4,566
down €4,566 (-14.5%), from €31,467 to €26,902
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,971,685 | €2,077,366 | +€105,681 | +5.4% |
| Fixed assets | 21/28 | €225,951 | €225,951 | = | 0.0% |
| Tangible fixed assets | 22/27 | €225,951 | €225,951 | = | 0.0% |
| Other tangible fixed assets | 26 | €225,951 | €225,951 | = | 0.0% |
| Current assets | 29/58 | €1,745,734 | €1,851,414 | +€105,681 | +6.1% |
| Amounts receivable within one year | 40/41 | €335,057 | €385,359 | +€50,302 | +15.0% |
| Trade receivables | 40 | €11,260 | €1,277 | -€9,983 | -88.7% |
| Other amounts receivable | 41 | €323,797 | €384,082 | +€60,285 | +18.6% |
| Current investments | 50/53 | €927,310 | €237,965 | -€689,345 | -74.3% |
| Cash at bank and in hand | 54/58 | €471,487 | €1,215,689 | +€744,202 | +157.8% |
| Deferred charges and accrued income | 490/1 | €11,881 | €12,402 | +€521 | +4.4% |
| Total equity and liabilities | 10/49 | €1,971,685 | €2,077,366 | +€105,681 | +5.4% |
| Equity | 10/15 | €1,960,465 | €2,048,340 | +€87,875 | +4.5% |
| Contributions | 10/11 | €1,983,148 | €1,983,148 | = | 0.0% |
| Capital | 10 | €1,983,148 | €1,983,148 | = | 0.0% |
| Issued capital | 100 | €1,983,148 | €1,983,148 | = | 0.0% |
| Reserves | 13 | €37,804 | €64,953 | +€27,149 | +71.8% |
| Non-distributable reserves | 130/1 | €1,983 | €3,353 | +€1,369 | +69.1% |
| Legal reserve | 130 | €1,983 | €3,353 | +€1,369 | +69.1% |
| Distributable reserves | 133 | €35,821 | €61,600 | +€25,779 | +72.0% |
| Profit (loss) carried forward | 14 | -€60,487 | €239 | +€60,726 | |
| Amounts payable | 17/49 | €11,220 | €29,026 | +€17,806 | +158.7% |
| Amounts payable within one year | 42/48 | €11,220 | €11,026 | -€194 | -1.7% |
| Trade debts | 44 | €387 | €429 | +€42 | +10.9% |
| Suppliers | 440/4 | €387 | €429 | +€42 | +10.9% |
| Other amounts payable | 47/48 | €10,834 | €10,597 | -€237 | -2.2% |
| Accrued charges and deferred income | 492/3 | - | €18,000 | +€18,000 | |
| Other operating charges | 640/8 | €1,139 | €1,031 | -€108 | -9.4% |
| Gross operating margin | 9900 | €31,467 | €26,902 | -€4,566 | -14.5% |
| Operating profit (loss) | 9901 | €30,328 | €25,870 | -€4,458 | -14.7% |
| Financial income | 75/76B | €31,020 | €52,656 | +€21,636 | +69.8% |
| Recurring financial income | 75 | €31,020 | €52,656 | +€21,636 | +69.8% |
| Financial charges | 65/66B | -€72,081 | -€9,348 | +€62,733 | +87.0% |
| Recurring financial charges | 65 | -€72,081 | -€9,348 | +€62,733 | +87.0% |
| Profit (loss) for the period before taxes | 9903 | €133,430 | €87,875 | -€45,555 | -34.1% |
| Profit (loss) for the period | 9904 | €133,430 | €87,875 | -€45,555 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €133,430 | €87,875 | -€45,555 | -34.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.