AVACO BOUWMACHINES: 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.
AVACO BOUWMACHINES
Largest movements
- Cash +€530,999
up €530,999 (+116%), from €458,096 to €989,095
mainly Current investments (+€411,200) and Depreciation (+€56,393)
- Current investments -€411,200
down €411,200 (-100%), from €411,200 to €0
- Tangible fixed assets -€53,839
down €53,839 (-13.9%), from €386,890 to €333,051
of which Other tangible fixed assets: -€33,745
- Receivables within one year -€28,856
down €28,856 (-17.3%), from €166,331 to €137,475
of which Trade receivables: -€36,192
- Reserves +€53,103
up €53,103 (+4.4%), from €1.2m to €1.3m
of which Distributable reserves: +€53,103
- Trade debts -€19,548
down €19,548 (-53.4%), from €36,573 to €17,025
- Other debts +€18,623
up €18,623 (+4.8%), from €386,160 to €404,783
- Other operating charges +€16,131
up €16,131 (+230%), from €6,999 to €23,131
- Financial income -€16,106
down €16,106 (-71.9%), from €22,406 to €6,299
- Taxes -€13,503
down €13,503 (-39.1%), from €34,496 to €20,993
- Gross operating margin -€8,643
down €8,643 (-2.8%), from €313,457 to €304,814
- Staff costs +€7,633
up €7,633 (+6.5%), from €118,090 to €125,723
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 | €1,699,141 | €1,744,174 | +€45,033 | +2.7% |
| Fixed assets | 21/28 | €386,920 | €333,081 | -€53,839 | -13.9% |
| Tangible fixed assets | 22/27 | €386,890 | €333,051 | -€53,839 | -13.9% |
| Plant, machinery and equipment | 23 | €5,506 | €4,886 | -€620 | -11.3% |
| Furniture and vehicles | 24 | €69,351 | €49,876 | -€19,475 | -28.1% |
| Other tangible fixed assets | 26 | €312,033 | €278,288 | -€33,745 | -10.8% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €1,312,221 | €1,411,093 | +€98,872 | +7.5% |
| Stocks and contracts in progress | 3 | €275,744 | €281,135 | +€5,391 | +2.0% |
| Stocks | 30/36 | €275,744 | €281,135 | +€5,391 | +2.0% |
| Amounts receivable within one year | 40/41 | €166,331 | €137,475 | -€28,856 | -17.3% |
| Trade receivables | 40 | €156,027 | €119,836 | -€36,192 | -23.2% |
| Other amounts receivable | 41 | €10,304 | €17,639 | +€7,335 | +71.2% |
| Current investments | 50/53 | €411,200 | €0 | -€411,200 | -100% |
| Cash at bank and in hand | 54/58 | €458,096 | €989,095 | +€530,999 | +116% |
| Deferred charges and accrued income | 490/1 | €850 | €3,388 | +€2,538 | +298% |
| Total equity and liabilities | 10/49 | €1,699,141 | €1,744,174 | +€45,033 | +2.7% |
| Equity | 10/15 | €1,227,868 | €1,280,971 | +€53,103 | +4.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,209,318 | €1,262,421 | +€53,103 | +4.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,209,318 | €1,262,421 | +€53,103 | +4.4% |
| Amounts payable | 17/49 | €471,273 | €463,203 | -€8,070 | -1.7% |
| Amounts payable within one year | 42/48 | €464,278 | €463,203 | -€1,075 | -0.2% |
| Trade debts | 44 | €36,573 | €17,025 | -€19,548 | -53.4% |
| Suppliers | 440/4 | €36,573 | €17,025 | -€19,548 | -53.4% |
| Taxes, remuneration and social security | 45 | €41,545 | €41,395 | -€150 | -0.4% |
| Taxes | 450/3 | €18,504 | €20,909 | +€2,405 | +13.0% |
| Remuneration and social security | 454/9 | €23,041 | €20,485 | -€2,555 | -11.1% |
| Other amounts payable | 47/48 | €386,160 | €404,783 | +€18,623 | +4.8% |
| Accrued charges and deferred income | 492/3 | €6,995 | €0 | -€6,995 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €118,090 | €125,723 | +€7,633 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,364 | €56,393 | +€2,029 | +3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,455 | €4,125 | -€3,330 | -44.7% |
| Other operating charges | 640/8 | €6,999 | €23,131 | +€16,131 | +230% |
| Gross operating margin | 9900 | €313,457 | €304,814 | -€8,643 | -2.8% |
| Operating profit (loss) | 9901 | €126,548 | €95,443 | -€31,105 | -24.6% |
| Financial income | 75/76B | €22,406 | €6,299 | -€16,106 | -71.9% |
| Recurring financial income | 75 | €22,406 | €6,299 | -€16,106 | -71.9% |
| Financial charges | 65/66B | €31,294 | €27,647 | -€3,647 | -11.7% |
| Recurring financial charges | 65 | €31,294 | €27,647 | -€3,647 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €117,660 | €74,096 | -€43,564 | -37.0% |
| Income taxes | 67/77 | €34,496 | €20,993 | -€13,503 | -39.1% |
| Profit (loss) for the period | 9904 | €83,164 | €53,103 | -€30,061 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €83,164 | €53,103 | -€30,061 | -36.1% |
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 19 October 2026 via checked.be.