Avansa Kempen: 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.
Avansa Kempen
Largest movements
- Cash -€26,598
down €26,598 (-3.6%), from €734,980 to €708,382
mainly Accrued charges and deferred income (-€73,681) and Investment in fixed assets (net) (-€6,389)
- Reserves +€83,200
new in 2025: €83,200
- Accrued charges and deferred income -€73,681
down €73,681 (-91.0%), from €81,005 to €7,324
- Profit (loss) carried forward -€32,800
down €32,800 (-4.8%), from €679,273 to €646,473
- Gross operating margin +€86,391
up €86,391 (+11.5%), from €751,377 to €837,768
- Staff costs +€66,670
up €66,670 (+9.3%), from €717,857 to €784,526
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 | €836,119 | €819,025 | -€17,094 | -2.0% |
| Fixed assets | 21/28 | €4,829 | €6,445 | +€1,616 | +33.5% |
| Tangible fixed assets | 22/27 | €3,619 | €5,235 | +€1,616 | +44.7% |
| Plant, machinery and equipment | 23 | €1,988 | €4,560 | +€2,572 | +129% |
| Furniture and vehicles | 24 | €1,631 | €676 | -€955 | -58.6% |
| Financial fixed assets | 28 | €1,210 | €1,210 | = | 0.0% |
| Current assets | 29/58 | €831,290 | €812,580 | -€18,710 | -2.3% |
| Amounts receivable within one year | 40/41 | €92,990 | €96,456 | +€3,466 | +3.7% |
| Trade receivables | 40 | €2,244 | €3,617 | +€1,373 | +61.2% |
| Other amounts receivable | 41 | €90,746 | €92,839 | +€2,093 | +2.3% |
| Cash at bank and in hand | 54/58 | €734,980 | €708,382 | -€26,598 | -3.6% |
| Deferred charges and accrued income | 490/1 | €3,319 | €7,742 | +€4,422 | +133% |
| Total equity and liabilities | 10/49 | €836,119 | €819,025 | -€17,094 | -2.0% |
| Equity | 10/15 | €679,273 | €729,673 | +€50,400 | +7.4% |
| Reserves | 13 | - | €83,200 | +€83,200 | |
| Profit (loss) carried forward | 14 | €679,273 | €646,473 | -€32,800 | -4.8% |
| Amounts payable | 17/49 | €156,846 | €89,352 | -€67,494 | -43.0% |
| Amounts payable within one year | 42/48 | €75,842 | €82,029 | +€6,187 | +8.2% |
| Trade debts | 44 | €1,272 | €577 | -€695 | -54.6% |
| Suppliers | 440/4 | €1,272 | €577 | -€695 | -54.6% |
| Taxes, remuneration and social security | 45 | €74,570 | €81,451 | +€6,882 | +9.2% |
| Remuneration and social security | 454/9 | €74,570 | €81,451 | +€6,882 | +9.2% |
| Accrued charges and deferred income | 492/3 | €81,005 | €7,324 | -€73,681 | -91.0% |
| Non-recurring operating income | 76A | €334 | €684 | +€350 | +105% |
| Remuneration, social security and pensions | 62 | €717,857 | €784,526 | +€66,670 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,801 | €4,773 | -€28 | -0.6% |
| Other operating charges | 640/8 | €38 | €38 | = | 0.0% |
| Non-recurring operating charges | 66A | €2,786 | €146 | -€2,641 | -94.8% |
| Gross operating margin | 9900 | €751,377 | €837,768 | +€86,391 | +11.5% |
| Operating profit (loss) | 9901 | €25,895 | €48,286 | +€22,390 | +86.5% |
| Financial income | 75/76B | €2,600 | €3,320 | +€720 | +27.7% |
| Recurring financial income | 75 | €2,600 | €3,320 | +€720 | +27.7% |
| Financial charges | 65/66B | €128 | €189 | +€62 | +48.4% |
| Recurring financial charges | 65 | €128 | €189 | +€62 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €28,368 | €51,416 | +€23,049 | +81.2% |
| Income taxes | 67/77 | €1,125 | €1,016 | -€109 | -9.7% |
| Profit (loss) for the period | 9904 | €27,243 | €50,400 | +€23,157 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,243 | €50,400 | +€23,157 | +85.0% |
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 30 October 2026 via checked.be.