AVALLON K.: 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.
AVALLON K.
Largest movements
- Receivables within one year +€37,333
up €37,333 (+86.2%), from €43,327 to €80,659
of which Other amounts receivable: +€25,700
- Cash -€14,975
down €14,975 (-30.4%), from €49,284 to €34,309
mainly Receivables within one year (-€37,333) and Accrued charges and deferred income (-€1,839)
- Deferred charges and accrued income -€2,627
down €2,627 (-9.1%), from €28,716 to €26,089
- Stocks and contracts -€1,865
down €1,865 (-8.6%), from €21,643 to €19,778
- Trade debts +€9,073
up €9,073 (+46.9%), from €19,337 to €28,410
- Tax, wage and social debts +€7,155
up €7,155 (+48.5%), from €14,763 to €21,918
of which Remuneration and social security: +€5,420
- Reserves +€2,122
up €2,122 (+3.0%), from €69,840 to €71,962
of which Distributable reserves: +€2,122
- Accrued charges and deferred income -€1,839
down €1,839 (-70.4%), from €2,612 to €773
- Staff costs +€9,469
up €9,469 (+25.4%), from €37,239 to €46,708
- Gross operating margin +€7,008
up €7,008 (+13.8%), from €50,678 to €57,686
- Financial income +€2,007
up €2,007 (+255%), from €786 to €2,793
- Financial charges -€789
down €789 (-13.0%), from €6,053 to €5,264
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 | €153,101 | €169,586 | +€16,485 | +10.8% |
| Fixed assets | 21/28 | €10,132 | €8,751 | -€1,381 | -13.6% |
| Tangible fixed assets | 22/27 | €10,132 | €8,751 | -€1,381 | -13.6% |
| Plant, machinery and equipment | 23 | €3,954 | €3,071 | -€884 | -22.3% |
| Furniture and vehicles | 24 | €2,381 | €2,354 | -€27 | -1.1% |
| Other tangible fixed assets | 26 | €3,797 | €3,326 | -€471 | -12.4% |
| Current assets | 29/58 | €142,969 | €160,835 | +€17,866 | +12.5% |
| Stocks and contracts in progress | 3 | €21,643 | €19,778 | -€1,865 | -8.6% |
| Stocks | 30/36 | €21,643 | €19,778 | -€1,865 | -8.6% |
| Amounts receivable within one year | 40/41 | €43,327 | €80,659 | +€37,333 | +86.2% |
| Trade receivables | 40 | €4,725 | €16,358 | +€11,633 | +246% |
| Other amounts receivable | 41 | €38,602 | €64,302 | +€25,700 | +66.6% |
| Cash at bank and in hand | 54/58 | €49,284 | €34,309 | -€14,975 | -30.4% |
| Deferred charges and accrued income | 490/1 | €28,716 | €26,089 | -€2,627 | -9.1% |
| Total equity and liabilities | 10/49 | €153,101 | €169,586 | +€16,485 | +10.8% |
| Equity | 10/15 | €115,530 | €117,652 | +€2,122 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,840 | €71,962 | +€2,122 | +3.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €67,980 | €70,102 | +€2,122 | +3.1% |
| Profit (loss) carried forward | 14 | €27,090 | €27,090 | = | 0.0% |
| Amounts payable | 17/49 | €37,571 | €51,934 | +€14,363 | +38.2% |
| Amounts payable within one year | 42/48 | €34,960 | €51,161 | +€16,202 | +46.3% |
| Trade debts | 44 | €19,337 | €28,410 | +€9,073 | +46.9% |
| Suppliers | 440/4 | €19,337 | €28,410 | +€9,073 | +46.9% |
| Taxes, remuneration and social security | 45 | €14,763 | €21,918 | +€7,155 | +48.5% |
| Taxes | 450/3 | €10,569 | €12,304 | +€1,735 | +16.4% |
| Remuneration and social security | 454/9 | €4,194 | €9,614 | +€5,420 | +129% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | €2,612 | €773 | -€1,839 | -70.4% |
| Remuneration, social security and pensions | 62 | €37,239 | €46,708 | +€9,469 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,273 | €2,198 | -€75 | -3.3% |
| Other operating charges | 640/8 | €2,047 | €2,033 | -€14 | -0.7% |
| Non-recurring operating charges | 66A | - | €26 | +€26 | |
| Gross operating margin | 9900 | €50,678 | €57,686 | +€7,008 | +13.8% |
| Operating profit (loss) | 9901 | €9,118 | €6,721 | -€2,397 | -26.3% |
| Financial income | 75/76B | €786 | €2,793 | +€2,007 | +255% |
| Recurring financial income | 75 | €786 | €2,793 | +€2,007 | +255% |
| Financial charges | 65/66B | €6,053 | €5,264 | -€789 | -13.0% |
| Recurring financial charges | 65 | €6,053 | €5,264 | -€789 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €3,851 | €4,250 | +€399 | +10.4% |
| Income taxes | 67/77 | €1,063 | €1,295 | +€231 | +21.8% |
| Profit (loss) for the period | 9904 | €2,787 | €2,955 | +€168 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,787 | €2,955 | +€168 | +6.0% |
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 16 October 2026 via checked.be.