AVVA: 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.
AVVA
Largest movements
- Cash +€12,324
up €12,324 (+256.7%), from €4,800 to €17,124
mainly Net result for the year (+€13,294) and Tax, wage and social debts (+€7,733)
- Receivables within one year +€11,532
up €11,532 (+74.9%), from €15,401 to €26,933
of which Other amounts receivable: +€9,036
- Stocks and contracts -€3,647
down €3,647 (-46.1%), from €7,905 to €4,258
- Tangible fixed assets +€3,597
up €3,597 (+49.4%), from €7,274 to €10,871
of which Plant, machinery and equipment: +€5,770
- Profit (loss) carried forward +€13,294
up €13,294 (+169.3%), from €7,854 to €21,149
- Tax, wage and social debts +€7,733
up €7,733 (+592.4%), from €1,305 to €9,039
of which Remuneration and social security: +€4,418
- Trade debts +€4,764
up €4,764 (+243.5%), from €1,956 to €6,720
- Debts after one year -€2,140
down €2,140 (-60.1%), from €3,558 to €1,418
- Gross operating margin +€34,082
up €34,082 (+266.1%), from €12,806 to €46,888
- Staff costs +€22,128
up €22,128 (+938.9%), from €2,357 to €24,485
- Other operating charges +€2,316
up €2,316 (+482.0%), from €480 to €2,797
- Taxes +€2,080
new in 2025: €2,080
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 | €35,427 | €59,187 | +€23,760 | +67.1% |
| Fixed assets | 21/28 | €7,274 | €10,871 | +€3,597 | +49.4% |
| Tangible fixed assets | 22/27 | €7,274 | €10,871 | +€3,597 | +49.4% |
| Plant, machinery and equipment | 23 | - | €5,770 | +€5,770 | |
| Furniture and vehicles | 24 | €7,274 | €5,101 | -€2,173 | -29.9% |
| Current assets | 29/58 | €28,152 | €48,316 | +€20,163 | +71.6% |
| Stocks and contracts in progress | 3 | €7,905 | €4,258 | -€3,647 | -46.1% |
| Stocks | 30/36 | €7,905 | €4,258 | -€3,647 | -46.1% |
| Amounts receivable within one year | 40/41 | €15,401 | €26,933 | +€11,532 | +74.9% |
| Trade receivables | 40 | €14,309 | €16,805 | +€2,496 | +17.4% |
| Other amounts receivable | 41 | €1,092 | €10,128 | +€9,036 | +827.5% |
| Cash at bank and in hand | 54/58 | €4,800 | €17,124 | +€12,324 | +256.7% |
| Deferred charges and accrued income | 490/1 | €45 | - | -€45 | |
| Total equity and liabilities | 10/49 | €35,427 | €59,187 | +€23,760 | +67.1% |
| Equity | 10/15 | €26,467 | €39,761 | +€13,294 | +50.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13 | €13 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13 | €13 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13 | €13 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,854 | €21,149 | +€13,294 | +169.3% |
| Amounts payable | 17/49 | €8,960 | €19,426 | +€10,466 | +116.8% |
| Amounts payable after more than one year | 17 | €3,558 | €1,418 | -€2,140 | -60.1% |
| Financial debts | 170/4 | €3,558 | €1,418 | -€2,140 | -60.1% |
| Amounts payable within one year | 42/48 | €5,402 | €18,008 | +€12,606 | +233.4% |
| Current portion of amounts payable after more than one year | 42 | €2,140 | €2,250 | +€110 | +5.1% |
| Trade debts | 44 | €1,956 | €6,720 | +€4,764 | +243.5% |
| Suppliers | 440/4 | €1,956 | €6,720 | +€4,764 | +243.5% |
| Taxes, remuneration and social security | 45 | €1,305 | €9,039 | +€7,733 | +592.4% |
| Taxes | 450/3 | €1,305 | €4,620 | +€3,315 | +253.9% |
| Remuneration and social security | 454/9 | - | €4,418 | +€4,418 | |
| Remuneration, social security and pensions | 62 | €2,357 | €24,485 | +€22,128 | +938.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,322 | €3,583 | +€261 | +7.8% |
| Other operating charges | 640/8 | €480 | €2,797 | +€2,316 | +482.0% |
| Non-recurring operating charges | 66A | - | €273 | +€273 | |
| Gross operating margin | 9900 | €12,806 | €46,888 | +€34,082 | +266.1% |
| Operating profit (loss) | 9901 | €6,646 | €15,751 | +€9,105 | +137.0% |
| Financial income | 75/76B | €13 | €5 | -€9 | -65.8% |
| Recurring financial income | 75 | €13 | €5 | -€9 | -65.8% |
| Financial charges | 65/66B | €363 | €381 | +€18 | +5.1% |
| Recurring financial charges | 65 | €363 | €381 | +€18 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €6,297 | €15,374 | +€9,077 | +144.2% |
| Income taxes | 67/77 | - | €2,080 | +€2,080 | |
| Profit (loss) for the period | 9904 | €6,297 | €13,294 | +€6,998 | +111.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,297 | €13,294 | +€6,998 | +111.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.