EN AVANT: 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.
EN AVANT
Largest movements
- Cash +€26,503
up €26,503 (+134%), from €19,774 to €46,277
mainly Other debts (+€14,583) and Depreciation (+€14,513)
- Tangible fixed assets -€14,513
down €14,513 (-25.2%), from €57,583 to €43,070
- Receivables within one year +€7,312
up €7,312 (+23.6%), from €31,009 to €38,321
of which Other amounts receivable: +€6,363
- Other debts +€14,583
up €14,583 (+386%), from €3,776 to €18,359
- Trade debts +€13,345
up €13,345 (+142%), from €9,410 to €22,755
- Tax, wage and social debts -€6,476
down €6,476 (-27.6%), from €23,476 to €17,000
of which Remuneration and social security: -€4,125
- Profit (loss) carried forward -€1,563
down €1,563 (-3.7%), from €42,159 to €40,596
- Staff costs -€30,597
down €30,597 (-52.1%), from €58,716 to €28,119
- Other operating charges +€3,245
up €3,245 (+93.2%), from €3,483 to €6,728
- Financial charges +€1,983
up €1,983 (+143%), from €1,383 to €3,366
- Gross operating margin +€1,599
up €1,599 (+3.2%), from €49,951 to €51,550
- Depreciation -€717
down €717 (-4.7%), from €15,230 to €14,513
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 | €129,215 | €149,349 | +€20,134 | +15.6% |
| Fixed assets | 21/28 | €70,833 | €56,320 | -€14,513 | -20.5% |
| Tangible fixed assets | 22/27 | €57,583 | €43,070 | -€14,513 | -25.2% |
| Plant, machinery and equipment | 23 | €5,494 | €1,877 | -€3,617 | -65.8% |
| Furniture and vehicles | 24 | €24,849 | €18,493 | -€6,356 | -25.6% |
| Other tangible fixed assets | 26 | €27,240 | €22,700 | -€4,540 | -16.7% |
| Financial fixed assets | 28 | €13,250 | €13,250 | = | 0.0% |
| Current assets | 29/58 | €58,382 | €93,029 | +€34,647 | +59.3% |
| Stocks and contracts in progress | 3 | €5,843 | €6,413 | +€570 | +9.8% |
| Stocks | 30/36 | €5,843 | €6,413 | +€570 | +9.8% |
| Amounts receivable within one year | 40/41 | €31,009 | €38,321 | +€7,312 | +23.6% |
| Trade receivables | 40 | €204 | €1,153 | +€949 | +465% |
| Other amounts receivable | 41 | €30,805 | €37,168 | +€6,363 | +20.7% |
| Cash at bank and in hand | 54/58 | €19,774 | €46,277 | +€26,503 | +134% |
| Deferred charges and accrued income | 490/1 | €1,756 | €2,018 | +€262 | +14.9% |
| Total equity and liabilities | 10/49 | €129,215 | €149,349 | +€20,134 | +15.6% |
| Equity | 10/15 | €62,564 | €61,001 | -€1,563 | -2.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,159 | €40,596 | -€1,563 | -3.7% |
| Amounts payable | 17/49 | €66,651 | €88,348 | +€21,697 | +32.6% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,662 | €58,114 | +€21,452 | +58.5% |
| Trade debts | 44 | €9,410 | €22,755 | +€13,345 | +142% |
| Suppliers | 440/4 | €9,410 | €22,755 | +€13,345 | +142% |
| Taxes, remuneration and social security | 45 | €23,476 | €17,000 | -€6,476 | -27.6% |
| Taxes | 450/3 | €14,851 | €12,500 | -€2,351 | -15.8% |
| Remuneration and social security | 454/9 | €8,625 | €4,500 | -€4,125 | -47.8% |
| Other amounts payable | 47/48 | €3,776 | €18,359 | +€14,583 | +386% |
| Accrued charges and deferred income | 492/3 | €4,989 | €5,234 | +€245 | +4.9% |
| Remuneration, social security and pensions | 62 | €58,716 | €28,119 | -€30,597 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,230 | €14,513 | -€717 | -4.7% |
| Other operating charges | 640/8 | €3,483 | €6,728 | +€3,245 | +93.2% |
| Gross operating margin | 9900 | €49,951 | €51,550 | +€1,599 | +3.2% |
| Operating profit (loss) | 9901 | -€27,478 | €2,190 | +€29,668 | |
| Financial income | 75/76B | €154 | - | -€154 | |
| Recurring financial income | 75 | €154 | - | -€154 | |
| Financial charges | 65/66B | €1,383 | €3,366 | +€1,983 | +143% |
| Recurring financial charges | 65 | €1,383 | €3,366 | +€1,983 | +143% |
| Profit (loss) for the period before taxes | 9903 | -€28,707 | -€1,176 | +€27,531 | +95.9% |
| Income taxes | 67/77 | €385 | €387 | +€2 | +0.5% |
| Profit (loss) for the period | 9904 | -€29,092 | -€1,563 | +€27,529 | +94.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,092 | -€1,563 | +€27,529 | +94.6% |
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 31 October 2026 via checked.be.