AVVA SYSTEMS: 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 SYSTEMS
Largest movements
- Cash +€105,074
up €105,074 (+206.8%), from €50,820 to €155,894
mainly Current investments (+€100,000) and Other debts (+€23,296)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year -€5,906
down €5,906 (-73.3%), from €8,058 to €2,152
of which Other amounts receivable: -€5,811
- Tangible fixed assets -€4,256
down €4,256 (-7.9%), from €53,981 to €49,725
of which Furniture and vehicles: -€3,307
- Other debts +€23,296
up €23,296 (+98.1%), from €23,742 to €47,038
- Reserves -€22,098
down €22,098 (-8.5%), from €261,170 to €239,071
of which Distributable reserves: -€22,098
- Short-term financial debts -€5,253
no longer reported in 2025 (was €5,253)
- Gross operating margin -€33,048
down €33,048, from €15,685 to -€17,363
- Depreciation -€5,440
down €5,440 (-56.1%), from €9,696 to €4,256
- Financial income +€2,995
up €2,995 (+261.8%), from €1,144 to €4,138
- Other operating charges -€1,343
down €1,343 (-38.8%), from €3,466 to €2,123
- Financial charges +€415
up €415 (+27.5%), from €1,509 to €1,924
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 | €214,226 | €209,163 | -€5,063 | -2.4% |
| Fixed assets | 21/28 | €53,981 | €49,725 | -€4,256 | -7.9% |
| Tangible fixed assets | 22/27 | €53,981 | €49,725 | -€4,256 | -7.9% |
| Land and buildings | 22 | €2,889 | €2,069 | -€819 | -28.4% |
| Plant, machinery and equipment | 23 | €519 | €389 | -€130 | -25.0% |
| Furniture and vehicles | 24 | €50,574 | €47,267 | -€3,307 | -6.5% |
| Current assets | 29/58 | €160,245 | €159,438 | -€807 | -0.5% |
| Amounts receivable within one year | 40/41 | €8,058 | €2,152 | -€5,906 | -73.3% |
| Trade receivables | 40 | €184 | €89 | -€95 | -51.6% |
| Other amounts receivable | 41 | €7,874 | €2,063 | -€5,811 | -73.8% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €50,820 | €155,894 | +€105,074 | +206.8% |
| Deferred charges and accrued income | 490/1 | €1,367 | €1,393 | +€25 | +1.9% |
| Total equity and liabilities | 10/49 | €214,226 | €209,163 | -€5,063 | -2.4% |
| Equity | 10/15 | €181,809 | €159,711 | -€22,098 | -12.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €261,170 | €239,071 | -€22,098 | -8.5% |
| Non-distributable reserves | 130/1 | €6,546 | €6,546 | = | 0.0% |
| Legal reserve | 130 | €6,546 | €6,546 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €217,124 | €195,026 | -€22,098 | -10.2% |
| Profit (loss) carried forward | 14 | -€99,361 | -€99,361 | = | 0.0% |
| Amounts payable | 17/49 | €32,417 | €49,453 | +€17,036 | +52.6% |
| Amounts payable within one year | 42/48 | €31,106 | €47,613 | +€16,507 | +53.1% |
| Financial debts | 43 | €5,253 | - | -€5,253 | |
| Credit institutions | 430/8 | €5,253 | - | -€5,253 | |
| Trade debts | 44 | €228 | - | -€228 | |
| Suppliers | 440/4 | €228 | - | -€228 | |
| Taxes, remuneration and social security | 45 | €1,884 | €575 | -€1,309 | -69.5% |
| Taxes | 450/3 | €1,884 | €575 | -€1,309 | -69.5% |
| Other amounts payable | 47/48 | €23,742 | €47,038 | +€23,296 | +98.1% |
| Accrued charges and deferred income | 492/3 | €1,311 | €1,840 | +€529 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,696 | €4,256 | -€5,440 | -56.1% |
| Other operating charges | 640/8 | €3,466 | €2,123 | -€1,343 | -38.8% |
| Gross operating margin | 9900 | €15,685 | -€17,363 | -€33,048 | |
| Operating profit (loss) | 9901 | €2,524 | -€23,741 | -€26,265 | |
| Financial income | 75/76B | €1,144 | €4,138 | +€2,995 | +261.8% |
| Recurring financial income | 75 | €1,144 | €4,138 | +€2,995 | +261.8% |
| Financial charges | 65/66B | €1,509 | €1,924 | +€415 | +27.5% |
| Recurring financial charges | 65 | €1,509 | €1,924 | +€415 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €2,158 | -€21,527 | -€23,685 | |
| Income taxes | 67/77 | €450 | €572 | +€121 | +26.9% |
| Profit (loss) for the period | 9904 | €1,708 | -€22,098 | -€23,806 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,708 | -€22,098 | -€23,806 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.