AVALOM: what changed
Two fiscal 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.
AVALOM
Largest movements
- Receivables within one year +€30,556
up €30,556 (+262.4%), from €11,644 to €42,200
of which Trade receivables: +€29,615
- Cash +€29,838
up €29,838 (+1936.3%), from €1,541 to €31,379
mainly Net result for the year (+€46,925) and Tax, wage and social debts (+€11,996)
- Deferred charges and accrued income +€2,004
up €2,004 (+329.8%), from €608 to €2,612
- Tangible fixed assets +€885
up €885, from €0 to €885
- Reserves +€46,925
up €46,925 (+665.6%), from €7,051 to €53,976
- Tax, wage and social debts +€11,996
up €11,996 (+2029.9%), from €591 to €12,586
- Trade debts +€9,430
up €9,430 (+11288.1%), from €84 to €9,514
- Other debts -€5,067
down €5,067 (-100.0%), from €5,067 to €0
- Gross operating margin +€50,239
up €50,239 (+407.7%), from €12,323 to €62,562
- Taxes +€10,266
up €10,266 (+286.8%), from €3,579 to €13,845
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.
Cash bridge derived
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 | €13,792 | €77,076 | +€63,284 | +458.8% |
| Fixed assets | 21/28 | €0 | €885 | +€885 | |
| Tangible fixed assets | 22/27 | €0 | €885 | +€885 | |
| Plant, machinery and equipment | 23 | €0 | €885 | +€885 | |
| Current assets | 29/58 | €13,792 | €76,191 | +€62,399 | +452.4% |
| Amounts receivable within one year | 40/41 | €11,644 | €42,200 | +€30,556 | +262.4% |
| Trade receivables | 40 | €11,223 | €40,837 | +€29,615 | +263.9% |
| Other amounts receivable | 41 | €421 | €1,363 | +€942 | +223.7% |
| Cash at bank and in hand | 54/58 | €1,541 | €31,379 | +€29,838 | +1936.3% |
| Deferred charges and accrued income | 490/1 | €608 | €2,612 | +€2,004 | +329.8% |
| Total equity and liabilities | 10/49 | €13,792 | €77,076 | +€63,284 | +458.8% |
| Equity | 10/15 | €8,051 | €54,976 | +€46,925 | +582.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €7,051 | €53,976 | +€46,925 | +665.6% |
| Distributable reserves | 133 | €7,051 | €53,976 | +€46,925 | +665.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,742 | €22,100 | +€16,358 | +284.9% |
| Amounts payable within one year | 42/48 | €5,742 | €22,100 | +€16,358 | +284.9% |
| Trade debts | 44 | €84 | €9,514 | +€9,430 | +11288.1% |
| Suppliers | 440/4 | €84 | €9,514 | +€9,430 | +11288.1% |
| Taxes, remuneration and social security | 45 | €591 | €12,586 | +€11,996 | +2029.9% |
| Taxes | 450/3 | €591 | €12,586 | +€11,996 | +2029.9% |
| Other amounts payable | 47/48 | €5,067 | €0 | -€5,067 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €439 | €304 | -€135 | -30.8% |
| Other operating charges | 640/8 | €511 | €928 | +€417 | +81.5% |
| Gross operating margin | 9900 | €12,323 | €62,562 | +€50,239 | +407.7% |
| Operating profit (loss) | 9901 | €11,372 | €61,330 | +€49,957 | +439.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €743 | €560 | -€183 | -24.7% |
| Recurring financial charges | 65 | €743 | €560 | -€183 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €10,630 | €60,770 | +€50,141 | +471.7% |
| Income taxes | 67/77 | €3,579 | €13,845 | +€10,266 | +286.8% |
| Profit (loss) for the period | 9904 | €7,051 | €46,925 | +€39,875 | +565.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,051 | €46,925 | +€39,875 | +565.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.