LES AVRIS: 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.
LES AVRIS
Largest movements
- Tangible fixed assets +€5,611
up €5,611 (+3.6%), from €157,165 to €162,776
- Cash -€5,197
down €5,197 (-97.5%), from €5,329 to €132
mainly Investment in fixed assets (net) (-€14,298) and Trade debts (-€2,932)
- Trade debts -€2,932
down €2,932 (-97.0%), from €3,024 to €92
- Profit (loss) carried forward +€2,016
up €2,016 (+5.8%), from -€34,558 to -€32,542
- Gross operating margin +€5,942
up €5,942 (+101.0%), from €5,881 to €11,824
- Depreciation -€586
down €586 (-6.3%), from €9,273 to €8,687
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 | €162,724 | €163,149 | +€425 | +0.3% |
| Fixed assets | 21/28 | €157,165 | €162,776 | +€5,611 | +3.6% |
| Tangible fixed assets | 22/27 | €157,165 | €162,776 | +€5,611 | +3.6% |
| Land and buildings | 22 | €157,165 | €162,776 | +€5,611 | +3.6% |
| Current assets | 29/58 | €5,559 | €373 | -€5,186 | -93.3% |
| Cash at bank and in hand | 54/58 | €5,329 | €132 | -€5,197 | -97.5% |
| Deferred charges and accrued income | 490/1 | €230 | €241 | +€11 | +4.9% |
| Total equity and liabilities | 10/49 | €162,724 | €163,149 | +€425 | +0.3% |
| Equity | 10/15 | €155,442 | €157,458 | +€2,016 | +1.3% |
| Contributions | 10/11 | €190,000 | €190,000 | = | 0.0% |
| Capital | 10 | €190,000 | €190,000 | = | 0.0% |
| Issued capital | 100 | €190,000 | €190,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,558 | -€32,542 | +€2,016 | +5.8% |
| Amounts payable | 17/49 | €7,282 | €5,691 | -€1,591 | -21.8% |
| Amounts payable within one year | 42/48 | €7,282 | €5,691 | -€1,591 | -21.8% |
| Trade debts | 44 | €3,024 | €92 | -€2,932 | -97.0% |
| Suppliers | 440/4 | €3,024 | €92 | -€2,932 | -97.0% |
| Other amounts payable | 47/48 | €4,259 | €5,600 | +€1,341 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,273 | €8,687 | -€586 | -6.3% |
| Other operating charges | 640/8 | €954 | €984 | +€31 | +3.2% |
| Gross operating margin | 9900 | €5,881 | €11,824 | +€5,942 | +101.0% |
| Operating profit (loss) | 9901 | -€4,345 | €2,152 | +€6,498 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €135 | €139 | +€4 | +3.1% |
| Recurring financial charges | 65 | €135 | €139 | +€4 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,480 | €2,016 | +€6,496 | |
| Profit (loss) for the period | 9904 | -€4,480 | €2,016 | +€6,496 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,480 | €2,016 | +€6,496 |
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 10 October 2026 via checked.be.