AVISAIN: what changed
What changed
AVISAIN
NACE 01.110, Growing of cereals (except rice), leguminous crops and oil seeds
filed annual accounts (NBB)
Net result for the year
-€5,798
2024 · -€19,951+€14,153
Equity
€56,238
2024 · €62,036-€5,798
Cash
€5,579
2024 · €729+€4,850
Balance sheet total
€303,916
2024 · €283,835+€20,081
Largest movements
Assets
- Receivables within one year +€14,824
up €14,824 (+129%), from €11,489 to €26,313
of which Trade receivables: +€13,392
- Cash +€4,850
up €4,850 (+666%), from €729 to €5,579
mainly Depreciation (+€17,583) and Trade debts (+€17,399)
Equity and liabilities
- Trade debts +€17,399
up €17,399 (+487%), from €3,570 to €20,969
- Other debts +€14,262
up €14,262 (+9.0%), from €157,604 to €171,867
- Debts after one year -€6,725
down €6,725 (-12.4%), from €54,064 to €47,339
- Profit (loss) carried forward -€5,798
down €5,798 (-5.4%), from -€107,990 to -€113,787
Income statement
- Gross operating margin +€9,757
up €9,757 (+205%), from €4,764 to €14,521
- Depreciation -€4,153
down €4,153 (-19.1%), from €21,735 to €17,583
- Financial charges -€153
down €153 (-9.4%), from €1,626 to €1,473
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€19,951
Gross operating margin
+€9,757
Depreciation
+€4,153
Other operating charges
+€93
Financial income
-€2
Financial charges
+€153
Result 2025
-€5,798
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€25,871
Investment
-€15,000
Financing
-€6,020
Cash 2024
€729
From operations (derived)
+€25,871
Net result for the year
-€5,798
Depreciation
+€17,583
Stocks and contracts
-€2,990
Receivables within one year
-€14,824
Trade debts
+€17,399
Other debts
+€14,262
Accrued charges and deferred income
+€238
Investment (derived)
-€15,000
Investment in fixed assets (net)
-€15,000
Financing
-€6,020
Debts after one year
-€6,725
Current portion of long-term debt
+€705
Cash 2025
€5,579
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €283,835 | €303,916 | +€20,081 | +7.1% |
| Fixed assets | 21/28 | €251,927 | €249,344 | -€2,583 | -1.0% |
| Tangible fixed assets | 22/27 | €248,305 | €245,722 | -€2,583 | -1.0% |
| Land and buildings | 22 | €75,000 | €75,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €172,460 | €170,239 | -€2,221 | -1.3% |
| Furniture and vehicles | 24 | €846 | €483 | -€362 | -42.8% |
| Financial fixed assets | 28 | €3,622 | €3,622 | = | 0.0% |
| Current assets | 29/58 | €31,909 | €54,573 | +€22,664 | +71.0% |
| Stocks and contracts in progress | 3 | €19,691 | €22,681 | +€2,990 | +15.2% |
| Stocks | 30/36 | €19,691 | €22,681 | +€2,990 | +15.2% |
| Amounts receivable within one year | 40/41 | €11,489 | €26,313 | +€14,824 | +129% |
| Trade receivables | 40 | €10,865 | €24,257 | +€13,392 | +123% |
| Other amounts receivable | 41 | €624 | €2,056 | +€1,432 | +230% |
| Cash at bank and in hand | 54/58 | €729 | €5,579 | +€4,850 | +666% |
| Total equity and liabilities | 10/49 | €283,835 | €303,916 | +€20,081 | +7.1% |
| Equity | 10/15 | €62,036 | €56,238 | -€5,798 | -9.3% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | €25 | €25 | = | 0.0% |
| Distributable reserves | 133 | €25 | €25 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,990 | -€113,787 | -€5,798 | -5.4% |
| Amounts payable | 17/49 | €221,800 | €247,678 | +€25,879 | +11.7% |
| Amounts payable after more than one year | 17 | €54,064 | €47,339 | -€6,725 | -12.4% |
| Financial debts | 170/4 | €54,064 | €47,339 | -€6,725 | -12.4% |
| Amounts payable within one year | 42/48 | €167,736 | €200,101 | +€32,365 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €6,561 | €7,266 | +€705 | +10.7% |
| Trade debts | 44 | €3,570 | €20,969 | +€17,399 | +487% |
| Suppliers | 440/4 | €3,570 | €20,969 | +€17,399 | +487% |
| Other amounts payable | 47/48 | €157,604 | €171,867 | +€14,262 | +9.0% |
| Accrued charges and deferred income | 492/3 | - | €238 | +€238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,735 | €17,583 | -€4,153 | -19.1% |
| Other operating charges | 640/8 | €1,356 | €1,262 | -€93 | -6.9% |
| Gross operating margin | 9900 | €4,764 | €14,521 | +€9,757 | +205% |
| Operating profit (loss) | 9901 | -€18,327 | -€4,324 | +€14,003 | +76.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,626 | €1,473 | -€153 | -9.4% |
| Recurring financial charges | 65 | €1,626 | €1,473 | -€153 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,951 | -€5,798 | +€14,153 | +70.9% |
| Profit (loss) for the period | 9904 | -€19,951 | -€5,798 | +€14,153 | +70.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,951 | -€5,798 | +€14,153 | +70.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.