Trans Van Avermaet: 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.
Trans Van Avermaet
Largest movements
- Receivables within one year -€3,899
down €3,899 (-22.5%), from €17,364 to €13,465
of which Other amounts receivable: -€3,814
- Deferred charges and accrued income -€1,020
no longer reported in 2025 (was €1,020)
- Tangible fixed assets -€419
down €419 (-51.7%), from €810 to €391
of which Furniture and vehicles: -€336
- Cash -€227
down €227 (-60.9%), from €373 to €146
mainly Net result for the year (-€3,930) and Trade debts (-€1,561)
- Profit (loss) carried forward -€3,930
down €3,930 (-468%), from -€840 to -€4,770
- Trade debts -€1,561
down €1,561 (-80.1%), from €1,948 to €387
- Other operating charges -€1,362
down €1,362 (-56.9%), from €2,394 to €1,031
- Financial charges -€903
down €903 (-69.0%), from €1,308 to €405
- Taxes -€887
no longer reported in 2025 (was €887)
- Gross operating margin -€290
down €290 (-10.6%), from -€2,738 to -€3,028
- Financial income +€130
up €130 (+15.8%), from €823 to €954
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 | €19,942 | €14,377 | -€5,565 | -27.9% |
| Fixed assets | 21/28 | €1,185 | €766 | -€419 | -35.3% |
| Tangible fixed assets | 22/27 | €810 | €391 | -€419 | -51.7% |
| Plant, machinery and equipment | 23 | €83 | - | -€83 | |
| Furniture and vehicles | 24 | €727 | €391 | -€336 | -46.2% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €18,757 | €13,611 | -€5,146 | -27.4% |
| Amounts receivable within one year | 40/41 | €17,364 | €13,465 | -€3,899 | -22.5% |
| Trade receivables | 40 | €85 | - | -€85 | |
| Other amounts receivable | 41 | €17,280 | €13,465 | -€3,814 | -22.1% |
| Cash at bank and in hand | 54/58 | €373 | €146 | -€227 | -60.9% |
| Deferred charges and accrued income | 490/1 | €1,020 | - | -€1,020 | |
| Total equity and liabilities | 10/49 | €19,942 | €14,377 | -€5,565 | -27.9% |
| Equity | 10/15 | €7,160 | €3,230 | -€3,930 | -54.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€840 | -€4,770 | -€3,930 | -468% |
| Amounts payable | 17/49 | €12,782 | €11,147 | -€1,635 | -12.8% |
| Amounts payable within one year | 42/48 | €12,641 | €11,147 | -€1,494 | -11.8% |
| Trade debts | 44 | €1,948 | €387 | -€1,561 | -80.1% |
| Suppliers | 440/4 | €1,948 | €387 | -€1,561 | -80.1% |
| Other amounts payable | 47/48 | €10,693 | €10,760 | +€66 | +0.6% |
| Accrued charges and deferred income | 492/3 | €141 | - | -€141 | |
| Non-recurring operating income | 76A | €5,781 | - | -€5,781 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €419 | €419 | = | 0.0% |
| Other operating charges | 640/8 | €2,394 | €1,031 | -€1,362 | -56.9% |
| Non-recurring operating charges | 66A | €11,671 | - | -€11,671 | |
| Gross operating margin | 9900 | -€2,738 | -€3,028 | -€290 | -10.6% |
| Operating profit (loss) | 9901 | -€17,221 | -€4,478 | +€12,743 | +74.0% |
| Financial income | 75/76B | €823 | €954 | +€130 | +15.8% |
| Recurring financial income | 75 | €823 | €954 | +€130 | +15.8% |
| Financial charges | 65/66B | €1,308 | €405 | -€903 | -69.0% |
| Recurring financial charges | 65 | €1,308 | €405 | -€903 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,706 | -€3,930 | +€13,777 | +77.8% |
| Income taxes | 67/77 | €887 | - | -€887 | |
| Profit (loss) for the period | 9904 | -€18,593 | -€3,930 | +€14,663 | +78.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,593 | -€3,930 | +€14,663 | +78.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.