Mix flour, cocoa, baking powder and baking soda in a bowl. Halve the avocado, remove the core and peel the flesh. Puree the pulp, syrup, oil and 100 ml almond drink. Add to the flour mixture with apple sauce. Mix briefly to a smooth dough.
Grease the recesses of a muffin tray (12 recesses) or line them with moulds. Fill in dough. Bake in the preheated oven (electric cooker: 175 °C/ convection oven: 150 °C/ gas: see manufacturer) for 15-20 minutes. Take out and let cool down.
Remove the muffins from the troughs. Chop the chocolate coating. Heat 100 ml almond drink, melt the chocolate coating in it. Let the chocolate icing cool down until it thickens. Spread the icing on the muffins and sprinkle with cocoa nibs. Allow to set.