Avalyn: 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.
Avalyn
Largest movements
- Cash +€37,796
up €37,796 (+189.1%), from €19,984 to €57,781
mainly Net result for the year (+€28,496) and Trade debts (+€14,633)
- Receivables within one year +€7,764
up €7,764 (+244.5%), from €3,176 to €10,940
- Tangible fixed assets -€5,333
down €5,333 (-80.1%), from €6,660 to €1,327
- Current investments +€3,557
new in 2025: €3,557
- Reserves +€28,496
up €28,496 (+104.3%), from €27,333 to €55,828
- Trade debts +€14,633
up €14,633 (+7552.7%), from €194 to €14,826
- Tax, wage and social debts +€3,684
up €3,684 (+103.2%), from €3,572 to €7,256
- Other debts -€2,233
down €2,233 (-33.7%), from €6,632 to €4,399
- Gross operating margin +€27,456
up €27,456 (+173.0%), from €15,868 to €43,324
- Taxes +€5,672
up €5,672 (+210.8%), from €2,691 to €8,363
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 | €41,751 | €85,848 | +€44,097 | +105.6% |
| Fixed assets | 21/28 | €6,660 | €1,327 | -€5,333 | -80.1% |
| Tangible fixed assets | 22/27 | €6,660 | €1,327 | -€5,333 | -80.1% |
| Furniture and vehicles | 24 | €6,660 | €1,327 | -€5,333 | -80.1% |
| Current assets | 29/58 | €35,091 | €84,521 | +€49,430 | +140.9% |
| Stocks and contracts in progress | 3 | €8,828 | €8,860 | +€32 | +0.4% |
| Contracts in progress | 37 | €8,828 | €8,860 | +€32 | +0.4% |
| Amounts receivable within one year | 40/41 | €3,176 | €10,940 | +€7,764 | +244.5% |
| Trade receivables | 40 | €3,176 | €10,940 | +€7,764 | +244.5% |
| Current investments | 50/53 | - | €3,557 | +€3,557 | |
| Cash at bank and in hand | 54/58 | €19,984 | €57,781 | +€37,796 | +189.1% |
| Deferred charges and accrued income | 490/1 | €3,102 | €3,383 | +€281 | +9.1% |
| Total equity and liabilities | 10/49 | €41,751 | €85,848 | +€44,097 | +105.6% |
| Equity | 10/15 | €30,333 | €58,828 | +€28,496 | +93.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,333 | €55,828 | +€28,496 | +104.3% |
| Distributable reserves | 133 | €27,333 | €55,828 | +€28,496 | +104.3% |
| Amounts payable | 17/49 | €11,418 | €27,020 | +€15,602 | +136.6% |
| Amounts payable within one year | 42/48 | €10,397 | €26,482 | +€16,084 | +154.7% |
| Trade debts | 44 | €194 | €14,826 | +€14,633 | +7552.7% |
| Suppliers | 440/4 | €194 | €14,826 | +€14,633 | +7552.7% |
| Taxes, remuneration and social security | 45 | €3,572 | €7,256 | +€3,684 | +103.2% |
| Taxes | 450/3 | €3,572 | €7,256 | +€3,684 | +103.2% |
| Other amounts payable | 47/48 | €6,632 | €4,399 | -€2,233 | -33.7% |
| Accrued charges and deferred income | 492/3 | €1,021 | €538 | -€483 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,333 | €5,333 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €610 | +€158 | +35.1% |
| Gross operating margin | 9900 | €15,868 | €43,324 | +€27,456 | +173.0% |
| Operating profit (loss) | 9901 | €10,084 | €37,381 | +€27,297 | +270.7% |
| Financial income | 75/76B | €19 | €195 | +€176 | +950.0% |
| Recurring financial income | 75 | €19 | €195 | +€176 | +950.0% |
| Financial charges | 65/66B | €1,066 | €717 | -€349 | -32.7% |
| Recurring financial charges | 65 | €1,066 | €717 | -€349 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €9,037 | €36,859 | +€27,822 | +307.9% |
| Income taxes | 67/77 | €2,691 | €8,363 | +€5,672 | +210.8% |
| Profit (loss) for the period | 9904 | €6,346 | €28,496 | +€22,150 | +349.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,346 | €28,496 | +€22,150 | +349.0% |
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 12 October 2026 via checked.be.