AVANO ASSISTANCE: what changed
AVANO ASSISTANCE
Largest movements
- Current investments -€73,874
no longer reported in 2025 (was €73,874)
- Tangible fixed assets +€60,980
up €60,980 (+417%), from €14,631 to €75,610
of which Other tangible fixed assets: +€67,314
- Cash +€12,934
up €12,934 (+83.5%), from €15,495 to €28,429
mainly Current investments (+€73,874) and Net result for the year (+€11,272)
- Receivables within one year +€4,764
up €4,764 (+32.9%), from €14,494 to €19,259
of which Trade receivables: +€4,764
- Trade debts +€5,236
up €5,236 (+157%), from €3,336 to €8,573
- Tax, wage and social debts -€1,938
down €1,938 (-27.1%), from €7,142 to €5,203
of which Taxes: -€1,938
- Reserves +€1,506
up €1,506 (+1.6%), from €95,617 to €97,122
- Gross operating margin +€6,071
up €6,071 (+31.7%), from €19,172 to €25,242
- Depreciation +€2,551
up €2,551 (+40.3%), from €6,335 to €8,886
- Taxes -€621
down €621 (-13.0%), from €4,795 to €4,174
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,495 | €123,298 | +€4,804 | +4.1% |
| Fixed assets | 21/28 | €14,631 | €75,610 | +€60,980 | +417% |
| Tangible fixed assets | 22/27 | €14,631 | €75,610 | +€60,980 | +417% |
| Furniture and vehicles | 24 | €14,631 | €8,296 | -€6,335 | -43.3% |
| Other tangible fixed assets | 26 | - | €67,314 | +€67,314 | |
| Current assets | 29/58 | €103,864 | €47,688 | -€56,176 | -54.1% |
| Amounts receivable within one year | 40/41 | €14,494 | €19,259 | +€4,764 | +32.9% |
| Trade receivables | 40 | €14,494 | €19,259 | +€4,764 | +32.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €73,874 | - | -€73,874 | |
| Cash at bank and in hand | 54/58 | €15,495 | €28,429 | +€12,934 | +83.5% |
| Total equity and liabilities | 10/49 | €118,495 | €123,298 | +€4,804 | +4.1% |
| Equity | 10/15 | €108,017 | €109,522 | +€1,506 | +1.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €95,617 | €97,122 | +€1,506 | +1.6% |
| Distributable reserves | 133 | €95,617 | €97,122 | +€1,506 | +1.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,478 | €13,776 | +€3,298 | +31.5% |
| Amounts payable within one year | 42/48 | €10,478 | €13,776 | +€3,298 | +31.5% |
| Trade debts | 44 | €3,336 | €8,573 | +€5,236 | +157% |
| Suppliers | 440/4 | €3,336 | €8,573 | +€5,236 | +157% |
| Taxes, remuneration and social security | 45 | €7,142 | €5,203 | -€1,938 | -27.1% |
| Taxes | 450/3 | €7,142 | €5,203 | -€1,938 | -27.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,335 | €8,886 | +€2,551 | +40.3% |
| Other operating charges | 640/8 | €1,382 | €1,197 | -€184 | -13.3% |
| Gross operating margin | 9900 | €19,172 | €25,242 | +€6,071 | +31.7% |
| Operating profit (loss) | 9901 | €11,455 | €15,159 | +€3,704 | +32.3% |
| Financial income | 75/76B | €296 | €328 | +€32 | +10.9% |
| Recurring financial income | 75 | €296 | €328 | +€32 | +10.9% |
| Financial charges | 65/66B | -€2 | €40 | +€42 | |
| Recurring financial charges | 65 | -€2 | €40 | +€42 | |
| Profit (loss) for the period before taxes | 9903 | €11,753 | €15,446 | +€3,694 | +31.4% |
| Income taxes | 67/77 | €4,795 | €4,174 | -€621 | -13.0% |
| Profit (loss) for the period | 9904 | €6,958 | €11,272 | +€4,315 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,958 | €11,272 | +€4,315 | +62.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.