AVALON ROOTS: 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.
AVALON ROOTS
Largest movements
- Cash -€30,454
down €30,454 (-36.3%), from €83,823 to €53,369
mainly Contributions, distributions and other (-€65,000) and Receivables within one year (-€29,491)
- Receivables within one year +€29,491
up €29,491 (+28.3%), from €104,127 to €133,619
of which Trade receivables: +€29,322
- Tangible fixed assets +€7,803
up €7,803 (+199%), from €3,926 to €11,729
of which Plant, machinery and equipment: +€5,210
- Other debts +€46,353
up €46,353 (+249%), from €18,647 to €65,000
- Tax, wage and social debts -€26,514
down €26,514 (-98.9%), from €26,802 to €289
- Reserves -€8,000
down €8,000 (-6.1%), from €131,000 to €123,000
- Trade debts -€3,225
down €3,225 (-24.3%), from €13,270 to €10,045
- Gross operating margin -€15,604
down €15,604 (-16.5%), from €94,474 to €78,870
- Taxes -€10,352
down €10,352 (-38.6%), from €26,802 to €16,451
- Depreciation +€1,675
up €1,675 (+78.3%), from €2,139 to €3,814
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 | €192,499 | €199,902 | +€7,402 | +3.8% |
| Fixed assets | 21/28 | €3,926 | €11,729 | +€7,803 | +199% |
| Tangible fixed assets | 22/27 | €3,926 | €11,729 | +€7,803 | +199% |
| Plant, machinery and equipment | 23 | - | €5,210 | +€5,210 | |
| Furniture and vehicles | 24 | €3,926 | €6,519 | +€2,593 | +66.0% |
| Current assets | 29/58 | €188,573 | €188,173 | -€401 | -0.2% |
| Amounts receivable within one year | 40/41 | €104,127 | €133,619 | +€29,491 | +28.3% |
| Trade receivables | 40 | €42,273 | €71,595 | +€29,322 | +69.4% |
| Other amounts receivable | 41 | €61,855 | €62,024 | +€169 | +0.3% |
| Cash at bank and in hand | 54/58 | €83,823 | €53,369 | -€30,454 | -36.3% |
| Deferred charges and accrued income | 490/1 | €623 | €1,185 | +€562 | +90.3% |
| Total equity and liabilities | 10/49 | €192,499 | €199,902 | +€7,402 | +3.8% |
| Equity | 10/15 | €132,066 | €124,358 | -€7,708 | -5.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €131,000 | €123,000 | -€8,000 | -6.1% |
| Distributable reserves | 133 | €131,000 | €123,000 | -€8,000 | -6.1% |
| Profit (loss) carried forward | 14 | €66 | €358 | +€292 | +442% |
| Amounts payable | 17/49 | €60,433 | €75,543 | +€15,110 | +25.0% |
| Amounts payable within one year | 42/48 | €60,433 | €75,543 | +€15,110 | +25.0% |
| Financial debts | 43 | €1,713 | €210 | -€1,504 | -87.8% |
| Credit institutions | 430/8 | €1,713 | €210 | -€1,504 | -87.8% |
| Trade debts | 44 | €13,270 | €10,045 | -€3,225 | -24.3% |
| Suppliers | 440/4 | €13,270 | €10,045 | -€3,225 | -24.3% |
| Taxes, remuneration and social security | 45 | €26,802 | €289 | -€26,514 | -98.9% |
| Taxes | 450/3 | €26,802 | €289 | -€26,514 | -98.9% |
| Other amounts payable | 47/48 | €18,647 | €65,000 | +€46,353 | +249% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,139 | €3,814 | +€1,675 | +78.3% |
| Other operating charges | 640/8 | €691 | €1,429 | +€738 | +107% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €94,474 | €78,870 | -€15,604 | -16.5% |
| Operating profit (loss) | 9901 | €91,644 | €73,626 | -€18,018 | -19.7% |
| Financial income | 75/76B | €28 | €456 | +€428 | +1,525% |
| Recurring financial income | 75 | €28 | €456 | +€428 | +1,525% |
| Financial charges | 65/66B | €232 | €339 | +€108 | +46.4% |
| Recurring financial charges | 65 | €232 | €339 | +€108 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €91,441 | €73,743 | -€17,698 | -19.4% |
| Income taxes | 67/77 | €26,802 | €16,451 | -€10,352 | -38.6% |
| Profit (loss) for the period | 9904 | €64,638 | €57,292 | -€7,346 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,638 | €57,292 | -€7,346 | -11.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.