AVALUNE: 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.
AVALUNE
Largest movements
- Receivables within one year +€7,034
up €7,034 (+92.0%), from €7,643 to €14,676
of which Trade receivables: +€7,028
- Cash -€4,350
down €4,350 (-62.8%), from €6,923 to €2,573
mainly Receivables within one year (-€7,034) and Other debts (-€6,784)
- Tangible fixed assets -€892
down €892 (-28.9%), from €3,086 to €2,194
of which Plant, machinery and equipment: -€1,224
- Deferred charges and accrued income +€753
up €753 (+3,139%), from €24 to €777
- Stocks and contracts -€532
down €532 (-15.6%), from €3,410 to €2,878
- Other debts -€6,784
down €6,784 (-82.4%), from €8,229 to €1,445
- Profit (loss) carried forward +€5,471
new in 2025: €5,471
- Tax, wage and social debts +€2,925
up €2,925 (+35.4%), from €8,253 to €11,178
of which Taxes: +€2,925
- Trade debts +€337
up €337 (+37.9%), from €887 to €1,224
- Gross operating margin -€1,240
down €1,240 (-11.4%), from €10,838 to €9,597
- Depreciation +€1,084
up €1,084 (+194%), from €560 to €1,643
- Other operating charges -€519
down €519 (-82.3%), from €631 to €112
- Financial charges +€129
up €129 (+152%), from €85 to €214
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 | €27,761 | €29,685 | +€1,924 | +6.9% |
| Formation expenses | 20 | €1,432 | €1,113 | -€319 | -22.3% |
| Fixed assets | 21/28 | €3,330 | €2,668 | -€662 | -19.9% |
| Intangible fixed assets | 21 | €244 | €474 | +€230 | +94.1% |
| Tangible fixed assets | 22/27 | €3,086 | €2,194 | -€892 | -28.9% |
| Plant, machinery and equipment | 23 | €3,086 | €1,861 | -€1,224 | -39.7% |
| Other tangible fixed assets | 26 | - | €333 | +€333 | |
| Current assets | 29/58 | €22,999 | €25,904 | +€2,905 | +12.6% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Trade receivables | 290 | €5,000 | €5,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,410 | €2,878 | -€532 | -15.6% |
| Stocks | 30/36 | €3,410 | €2,878 | -€532 | -15.6% |
| Amounts receivable within one year | 40/41 | €7,643 | €14,676 | +€7,034 | +92.0% |
| Trade receivables | 40 | €5,909 | €12,937 | +€7,028 | +119% |
| Other amounts receivable | 41 | €1,733 | €1,739 | +€6 | +0.3% |
| Cash at bank and in hand | 54/58 | €6,923 | €2,573 | -€4,350 | -62.8% |
| Deferred charges and accrued income | 490/1 | €24 | €777 | +€753 | +3,139% |
| Total equity and liabilities | 10/49 | €27,761 | €29,685 | +€1,924 | +6.9% |
| Equity | 10/15 | €10,368 | €15,839 | +€5,471 | +52.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,368 | €7,368 | = | 0.0% |
| Distributable reserves | 133 | €7,368 | €7,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €5,471 | +€5,471 | |
| Amounts payable | 17/49 | €17,393 | €13,847 | -€3,546 | -20.4% |
| Amounts payable within one year | 42/48 | €17,369 | €13,847 | -€3,522 | -20.3% |
| Trade debts | 44 | €887 | €1,224 | +€337 | +37.9% |
| Suppliers | 440/4 | €887 | €1,224 | +€337 | +37.9% |
| Taxes, remuneration and social security | 45 | €8,253 | €11,178 | +€2,925 | +35.4% |
| Taxes | 450/3 | €6,253 | €9,178 | +€2,925 | +46.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €8,229 | €1,445 | -€6,784 | -82.4% |
| Accrued charges and deferred income | 492/3 | €24 | - | -€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €560 | €1,643 | +€1,084 | +194% |
| Other operating charges | 640/8 | €631 | €112 | -€519 | -82.3% |
| Gross operating margin | 9900 | €10,838 | €9,597 | -€1,240 | -11.4% |
| Operating profit (loss) | 9901 | €9,647 | €7,842 | -€1,805 | -18.7% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €85 | €214 | +€129 | +152% |
| Recurring financial charges | 65 | €85 | €214 | +€129 | +152% |
| Profit (loss) for the period before taxes | 9903 | €9,568 | €7,628 | -€1,939 | -20.3% |
| Income taxes | 67/77 | €2,200 | €2,158 | -€42 | -1.9% |
| Profit (loss) for the period | 9904 | €7,368 | €5,471 | -€1,897 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,368 | €5,471 | -€1,897 | -25.7% |
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 18 October 2026 via checked.be.