AVALOS DE VIRON: 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.
AVALOS DE VIRON
Largest movements
- Cash -€18,613
down €18,613 (-32.1%), from €58,031 to €39,419
mainly Contributions, distributions and other (-€52,230) and Tax, wage and social debts (-€10,833)
- Tangible fixed assets -€5,889
down €5,889 (-45.0%), from €13,096 to €7,207
of which Furniture and vehicles: -€5,794
- Receivables within one year -€1,117
down €1,117 (-15.0%), from €7,464 to €6,347
of which Trade receivables: -€2,365
- Deferred charges and accrued income +€1,036
up €1,036 (+165%), from €628 to €1,664
- Reserves -€30,280
down €30,280 (-56.0%), from €54,090 to €23,810
of which Distributable reserves: -€30,280
- Tax, wage and social debts -€10,833
no longer reported in 2025 (was €10,833)
- Other debts +€9,541
new in 2025: €9,541
- Current portion of long-term debt +€6,153
up €6,153 (+726%), from €848 to €7,001
- Trade debts +€834
up €834 (+111%), from €754 to €1,588
- Gross operating margin -€44,733
down €44,733 (-52.0%), from €85,999 to €41,266
- Taxes -€14,501
down €14,501 (-56.0%), from €25,876 to €11,375
- Financial charges +€1,129
up €1,129 (+582%), from €194 to €1,323
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 | €79,220 | €54,637 | -€24,583 | -31.0% |
| Fixed assets | 21/28 | €13,096 | €7,207 | -€5,889 | -45.0% |
| Tangible fixed assets | 22/27 | €13,096 | €7,207 | -€5,889 | -45.0% |
| Plant, machinery and equipment | 23 | €851 | €756 | -€96 | -11.2% |
| Furniture and vehicles | 24 | €12,245 | €6,451 | -€5,794 | -47.3% |
| Current assets | 29/58 | €66,124 | €47,430 | -€18,694 | -28.3% |
| Amounts receivable within one year | 40/41 | €7,464 | €6,347 | -€1,117 | -15.0% |
| Trade receivables | 40 | €3,979 | €1,615 | -€2,365 | -59.4% |
| Other amounts receivable | 41 | €3,485 | €4,732 | +€1,247 | +35.8% |
| Cash at bank and in hand | 54/58 | €58,031 | €39,419 | -€18,613 | -32.1% |
| Deferred charges and accrued income | 490/1 | €628 | €1,664 | +€1,036 | +165% |
| Total equity and liabilities | 10/49 | €79,220 | €54,637 | -€24,583 | -31.0% |
| Equity | 10/15 | €66,786 | €36,507 | -€30,279 | -45.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €54,090 | €23,810 | -€30,280 | -56.0% |
| 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 | €52,230 | €21,950 | -€30,280 | -58.0% |
| Profit (loss) carried forward | 14 | €296 | €297 | +€1 | +0.4% |
| Amounts payable | 17/49 | €12,434 | €18,130 | +€5,696 | +45.8% |
| Amounts payable within one year | 42/48 | €12,434 | €18,130 | +€5,696 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €848 | €7,001 | +€6,153 | +726% |
| Trade debts | 44 | €754 | €1,588 | +€834 | +111% |
| Suppliers | 440/4 | €754 | €1,588 | +€834 | +111% |
| Taxes, remuneration and social security | 45 | €10,833 | - | -€10,833 | |
| Taxes | 450/3 | €10,833 | - | -€10,833 | |
| Other amounts payable | 47/48 | - | €9,541 | +€9,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,474 | €6,659 | -€814 | -10.9% |
| Other operating charges | 640/8 | €667 | €314 | -€353 | -52.9% |
| Gross operating margin | 9900 | €85,999 | €41,266 | -€44,733 | -52.0% |
| Operating profit (loss) | 9901 | €77,858 | €34,293 | -€43,566 | -56.0% |
| Financial income | 75/76B | €449 | €357 | -€93 | -20.6% |
| Recurring financial income | 75 | €449 | €357 | -€93 | -20.6% |
| Financial charges | 65/66B | €194 | €1,323 | +€1,129 | +582% |
| Recurring financial charges | 65 | €194 | €1,323 | +€1,129 | +582% |
| Profit (loss) for the period before taxes | 9903 | €78,114 | €33,326 | -€44,788 | -57.3% |
| Income taxes | 67/77 | €25,876 | €11,375 | -€14,501 | -56.0% |
| Profit (loss) for the period | 9904 | €52,238 | €21,951 | -€30,287 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,238 | €21,951 | -€30,287 | -58.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.