Averon: 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.
Averon
Largest movements
- Cash +€24,906
up €24,906 (+24.0%), from €103,769 to €128,674
mainly Net result for the year (+€27,723) and Tax, wage and social debts (+€23,493)
- Receivables within one year +€16,730
up €16,730 (+57.9%), from €28,880 to €45,610
of which Trade receivables: +€16,955
- Tangible fixed assets +€13,123
up €13,123 (+63.1%), from €20,783 to €33,907
of which Furniture and vehicles: +€13,602
- Reserves +€27,114
up €27,114 (+53.8%), from €50,391 to €77,506
- Tax, wage and social debts +€23,493
up €23,493 (+47.2%), from €49,745 to €73,239
of which Remuneration and social security: +€14,632
- Trade debts -€4,740
down €4,740 (-25.4%), from €18,691 to €13,951
- Current portion of long-term debt +€4,530
up €4,530 (+49.3%), from €9,192 to €13,722
- Staff costs +€28,956
up €28,956 (+17.9%), from €162,156 to €191,113
- Gross operating margin +€11,997
up €11,997 (+5.1%), from €237,056 to €249,053
- Taxes +€8,095
up €8,095 (+162%), from €4,997 to €13,092
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 | €157,302 | €210,951 | +€53,649 | +34.1% |
| Fixed assets | 21/28 | €22,969 | €34,973 | +€12,004 | +52.3% |
| Intangible fixed assets | 21 | €2,186 | €1,066 | -€1,120 | -51.2% |
| Tangible fixed assets | 22/27 | €20,783 | €33,907 | +€13,123 | +63.1% |
| Plant, machinery and equipment | 23 | €1,633 | €1,154 | -€479 | -29.3% |
| Furniture and vehicles | 24 | €19,150 | €32,752 | +€13,602 | +71.0% |
| Current assets | 29/58 | €134,333 | €175,978 | +€41,645 | +31.0% |
| Amounts receivable within one year | 40/41 | €28,880 | €45,610 | +€16,730 | +57.9% |
| Trade receivables | 40 | €24,880 | €41,835 | +€16,955 | +68.1% |
| Other amounts receivable | 41 | €4,000 | €3,775 | -€225 | -5.6% |
| Cash at bank and in hand | 54/58 | €103,769 | €128,674 | +€24,906 | +24.0% |
| Deferred charges and accrued income | 490/1 | €1,685 | €1,694 | +€9 | +0.6% |
| Total equity and liabilities | 10/49 | €157,302 | €210,951 | +€53,649 | +34.1% |
| Equity | 10/15 | €69,216 | €96,106 | +€26,890 | +38.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,391 | €77,506 | +€27,114 | +53.8% |
| Distributable reserves | 133 | €50,391 | €77,506 | +€27,114 | +53.8% |
| Profit (loss) carried forward | 14 | €224 | €0 | -€224 | -100% |
| Amounts payable | 17/49 | €88,086 | €114,845 | +€26,759 | +30.4% |
| Amounts payable after more than one year | 17 | €7,134 | €9,144 | +€2,010 | +28.2% |
| Financial debts | 170/4 | €7,134 | €9,144 | +€2,010 | +28.2% |
| Amounts payable within one year | 42/48 | €80,952 | €105,701 | +€24,749 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €9,192 | €13,722 | +€4,530 | +49.3% |
| Trade debts | 44 | €18,691 | €13,951 | -€4,740 | -25.4% |
| Suppliers | 440/4 | €18,691 | €13,951 | -€4,740 | -25.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €49,745 | €73,239 | +€23,493 | +47.2% |
| Taxes | 450/3 | €18,768 | €27,629 | +€8,861 | +47.2% |
| Remuneration and social security | 454/9 | €30,977 | €45,610 | +€14,632 | +47.2% |
| Other amounts payable | 47/48 | €3,324 | €4,790 | +€1,465 | +44.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €162,156 | €191,113 | +€28,956 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,972 | €12,180 | +€1,207 | +11.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,108 | +€1,108 | |
| Other operating charges | 640/8 | €2,332 | €4,540 | +€2,208 | +94.7% |
| Gross operating margin | 9900 | €237,056 | €249,053 | +€11,997 | +5.1% |
| Operating profit (loss) | 9901 | €61,595 | €40,113 | -€21,482 | -34.9% |
| Financial income | 75/76B | €25 | €2,044 | +€2,019 | +8,130% |
| Recurring financial income | 75 | €25 | €2,044 | +€2,019 | +8,130% |
| Financial charges | 65/66B | €955 | €1,341 | +€386 | +40.4% |
| Recurring financial charges | 65 | €955 | €1,341 | +€386 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | €60,664 | €40,815 | -€19,849 | -32.7% |
| Income taxes | 67/77 | €4,997 | €13,092 | +€8,095 | +162% |
| Profit (loss) for the period | 9904 | €55,667 | €27,723 | -€27,944 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,667 | €27,723 | -€27,944 | -50.2% |
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 21 October 2026 via checked.be.