GROUP AUVICOM: 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.
What changed
GROUP AUVICOM
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€370,542
2024 · €443,489-€72,947
Equity
€8.5m
2024 · €8.3m+€170,542
Cash
€610,339
2024 · €1.3m-€680,989
Balance sheet total
€9.6m
2024 · €9.2m+€400,128
Largest movements
Assets
- Current investments +€861,253
up €861,253 (+97.8%), from €880,632 to €1.7m
- Cash -€680,989
down €680,989 (-52.7%), from €1.3m to €610,339
mainly Current investments (-€861,253) and Investment in fixed assets (net) (-€220,465)
- Tangible fixed assets +€159,615
up €159,615 (+24,800%), from €644 to €160,259
of which Furniture and vehicles: +€159,778
Equity and liabilities
- Other debts +€200,000
up €200,000 (+25.7%), from €776,929 to €976,929
- Reserves +€109,460
up €109,460 (+2.0%), from €5.5m to €5.6m
of which Tax-exempt reserves: +€109,460
Income statement
- Turnover +€167,595
up €167,595 (+17.5%), from €956,985 to €1.1m
- Services and other goods +€94,893
up €94,893 (+23.3%), from €406,536 to €501,429
- Financial charges +€89,903
up €89,903 (+4,216%), from €2,133 to €92,035
- Taxes -€74,021
down €74,021 (-53.6%), from €138,110 to €64,089
- Financial income -€60,880
down €60,880 (-48.4%), from €125,766 to €64,886
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.
Result 2024
€443,489
Turnover
+€167,595
Other operating income
+€18,818
Services and other goods
-€94,893
Staff costs
-€41,875
Depreciation
-€34,156
Other operating charges
-€11,674
Financial income
-€60,880
Financial charges
-€89,903
Taxes
+€74,021
Result 2025
€370,542
raises the resultlowers the result
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.
From operations
+€600,728
Investment
-€1.1m
Financing
-€200,000
Cash 2024
€1.3m
From operations (derived)
+€600,728
Net result for the year
+€370,542
Depreciation
+€35,850
Receivables within one year
-€47,572
Deferred charges and accrued income
+€12,322
Trade debts
+€23,429
Tax, wage and social debts
-€43,949
Advances received
-€4,900
Other debts
+€200,000
Accrued charges and deferred income
+€55,007
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€220,465
Current investments
-€861,253
Financing
-€200,000
Contributions, distributions and other
-€200,000
Cash 2025
€610,339
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,189,842 | €9,589,970 | +€400,128 | +4.4% |
| Fixed assets | 21/28 | €5,602,139 | €5,786,754 | +€184,615 | +3.3% |
| Tangible fixed assets | 22/27 | €644 | €160,259 | +€159,615 | +24,800% |
| Plant, machinery and equipment | 23 | €163 | €0 | -€163 | -100% |
| Furniture and vehicles | 24 | €481 | €160,259 | +€159,778 | +33,234% |
| Financial fixed assets | 28 | €5,601,495 | €5,626,495 | +€25,000 | +0.4% |
| Affiliated companies | 280/1 | €5,601,495 | €5,601,495 | = | 0.0% |
| Participating interests | 280 | €5,601,495 | €5,601,495 | = | 0.0% |
| Other financial fixed assets | 284/8 | - | €25,000 | +€25,000 | |
| Shares | 284 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €3,587,703 | €3,803,216 | +€215,513 | +6.0% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,391,946 | €1,439,517 | +€47,572 | +3.4% |
| Trade receivables | 40 | €810 | €10,690 | +€9,880 | +1,219% |
| Other amounts receivable | 41 | €1,391,136 | €1,428,827 | +€37,692 | +2.7% |
| Current investments | 50/53 | €880,632 | €1,741,884 | +€861,253 | +97.8% |
| Other investments | 51/53 | €880,632 | €1,741,884 | +€861,253 | +97.8% |
| Cash at bank and in hand | 54/58 | €1,291,328 | €610,339 | -€680,989 | -52.7% |
| Deferred charges and accrued income | 490/1 | €23,798 | €11,476 | -€12,322 | -51.8% |
| Total equity and liabilities | 10/49 | €9,189,842 | €9,589,970 | +€400,128 | +4.4% |
| Equity | 10/15 | €8,310,284 | €8,480,826 | +€170,542 | +2.1% |
| Contributions | 10/11 | €1,714,000 | €1,714,000 | = | 0.0% |
| Capital | 10 | €1,714,000 | €1,714,000 | = | 0.0% |
| Issued capital | 100 | €1,714,000 | €1,714,000 | = | 0.0% |
| Reserves | 13 | €5,513,049 | €5,622,509 | +€109,460 | +2.0% |
| Non-distributable reserves | 130/1 | €171,400 | €171,400 | = | 0.0% |
| Legal reserve | 130 | €171,400 | €171,400 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €109,460 | +€109,460 | |
| Distributable reserves | 133 | €5,341,649 | €5,341,649 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,083,235 | €1,144,317 | +€61,082 | +5.6% |
| Amounts payable | 17/49 | €879,557 | €1,109,143 | +€229,586 | +26.1% |
| Amounts payable within one year | 42/48 | €879,557 | €1,054,137 | +€174,579 | +19.8% |
| Trade debts | 44 | €1,910 | €25,339 | +€23,429 | +1,227% |
| Suppliers | 440/4 | €1,910 | €25,339 | +€23,429 | +1,227% |
| Advances received on contracts in progress | 46 | €4,900 | €0 | -€4,900 | -100% |
| Taxes, remuneration and social security | 45 | €95,819 | €51,869 | -€43,949 | -45.9% |
| Taxes | 450/3 | €84,784 | €32,936 | -€51,848 | -61.2% |
| Remuneration and social security | 454/9 | €11,034 | €18,934 | +€7,899 | +71.6% |
| Other amounts payable | 47/48 | €776,929 | €976,929 | +€200,000 | +25.7% |
| Accrued charges and deferred income | 492/3 | - | €55,007 | +€55,007 | |
| Operating income | 70/76A | €961,349 | €1,147,762 | +€186,413 | +19.4% |
| Turnover | 70 | €956,985 | €1,124,580 | +€167,595 | +17.5% |
| Other operating income | 74 | €4,364 | €23,182 | +€18,818 | +431% |
| Operating charges | 60/66A | €503,383 | €685,982 | +€182,598 | +36.3% |
| Services and other goods | 61 | €406,536 | €501,429 | +€94,893 | +23.3% |
| Remuneration, social security and pensions | 62 | €94,221 | €136,096 | +€41,875 | +44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,694 | €35,850 | +€34,156 | +2,017% |
| Other operating charges | 640/8 | €933 | €12,607 | +€11,674 | +1,252% |
| Operating profit (loss) | 9901 | €457,966 | €461,780 | +€3,815 | +0.8% |
| Financial income | 75/76B | €125,766 | €64,886 | -€60,880 | -48.4% |
| Recurring financial income | 75 | €125,766 | €64,886 | -€60,880 | -48.4% |
| Income from current assets | 751 | €57,622 | €64,882 | +€7,260 | +12.6% |
| Other financial income | 752/9 | €68,144 | €4 | -€68,141 | -100.0% |
| Financial charges | 65/66B | €2,133 | €92,035 | +€89,903 | +4,216% |
| Recurring financial charges | 65 | €2,133 | €92,035 | +€89,903 | +4,216% |
| Debt charges | 650 | - | €55,179 | +€55,179 | |
| Other financial charges | 652/9 | €2,133 | €36,856 | +€34,723 | +1,628% |
| Profit (loss) for the period before taxes | 9903 | €581,599 | €434,631 | -€146,968 | -25.3% |
| Income taxes | 67/77 | €138,110 | €64,089 | -€74,021 | -53.6% |
| Taxes | 670/3 | €138,110 | €64,089 | -€74,021 | -53.6% |
| Profit (loss) for the period | 9904 | €443,489 | €370,542 | -€72,947 | -16.4% |
| Transfer to tax-exempt reserves | 689 | - | €109,460 | +€109,460 | |
| Profit (loss) for the period to be appropriated | 9905 | €443,489 | €261,082 | -€182,407 | -41.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.