Aveyond: 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.
Aveyond
Largest movements
- Cash +€147,464
up €147,464 (+22.8%), from €646,808 to €794,271
mainly Net result for the year (+€113,560) and Tax, wage and social debts (+€33,784)
- Receivables within one year +€41,904
up €41,904 (+159%), from €26,356 to €68,260
of which Trade receivables: +€44,914
- Receivables after one year -€16,991
no longer reported in 2025 (was €16,991)
- Reserves +€113,000
up €113,000 (+17.2%), from €657,102 to €770,102
of which Distributable reserves: +€113,000
- Tax, wage and social debts +€33,784
up €33,784 (+135%), from €25,091 to €58,874
of which Taxes: +€31,798
- Debts after one year +€21,034
new in 2025: €21,034
- Staff costs +€20,028
up €20,028 (+160%), from €12,517 to €32,545
- Gross operating margin +€18,199
up €18,199 (+9.7%), from €188,546 to €206,746
- Taxes -€13,062
down €13,062 (-20.7%), from €63,140 to €50,078
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 | €711,941 | €880,908 | +€168,967 | +23.7% |
| Fixed assets | 21/28 | €13,416 | €10,007 | -€3,409 | -25.4% |
| Tangible fixed assets | 22/27 | €9,834 | €6,425 | -€3,409 | -34.7% |
| Plant, machinery and equipment | 23 | €515 | €81 | -€434 | -84.3% |
| Furniture and vehicles | 24 | €9,319 | €6,344 | -€2,975 | -31.9% |
| Financial fixed assets | 28 | €3,582 | €3,582 | = | 0.0% |
| Current assets | 29/58 | €698,525 | €870,901 | +€172,376 | +24.7% |
| Amounts receivable after more than one year | 29 | €16,991 | - | -€16,991 | |
| Trade receivables | 290 | €16,991 | - | -€16,991 | |
| Amounts receivable within one year | 40/41 | €26,356 | €68,260 | +€41,904 | +159% |
| Trade receivables | 40 | €23,215 | €68,130 | +€44,914 | +193% |
| Other amounts receivable | 41 | €3,141 | €130 | -€3,011 | -95.9% |
| Current investments | 50/53 | €7,500 | €7,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €646,808 | €794,271 | +€147,464 | +22.8% |
| Deferred charges and accrued income | 490/1 | €870 | €870 | = | 0.0% |
| Total equity and liabilities | 10/49 | €711,941 | €880,908 | +€168,967 | +23.7% |
| Equity | 10/15 | €665,411 | €778,971 | +€113,560 | +17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €657,102 | €770,102 | +€113,000 | +17.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €655,242 | €768,242 | +€113,000 | +17.2% |
| Profit (loss) carried forward | 14 | €2,109 | €2,669 | +€560 | +26.6% |
| Amounts payable | 17/49 | €46,531 | €101,937 | +€55,407 | +119% |
| Amounts payable after more than one year | 17 | - | €21,034 | +€21,034 | |
| Financial debts | 170/4 | - | €21,034 | +€21,034 | |
| Amounts payable within one year | 42/48 | €46,374 | €80,744 | +€34,370 | +74.1% |
| Trade debts | 44 | €13,057 | €17,015 | +€3,958 | +30.3% |
| Suppliers | 440/4 | €13,057 | €17,015 | +€3,958 | +30.3% |
| Taxes, remuneration and social security | 45 | €25,091 | €58,874 | +€33,784 | +135% |
| Taxes | 450/3 | €22,512 | €54,310 | +€31,798 | +141% |
| Remuneration and social security | 454/9 | €2,579 | €4,565 | +€1,986 | +77.0% |
| Other amounts payable | 47/48 | €8,226 | €4,855 | -€3,371 | -41.0% |
| Accrued charges and deferred income | 492/3 | €157 | €160 | +€3 | +1.9% |
| Remuneration, social security and pensions | 62 | €12,517 | €32,545 | +€20,028 | +160% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,604 | €9,344 | -€260 | -2.7% |
| Other operating charges | 640/8 | €925 | €879 | -€46 | -5.0% |
| Gross operating margin | 9900 | €188,546 | €206,746 | +€18,199 | +9.7% |
| Operating profit (loss) | 9901 | €165,500 | €163,978 | -€1,523 | -0.9% |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €63 | +€63 | |
| Financial charges | 65/66B | €321 | €402 | +€81 | +25.3% |
| Recurring financial charges | 65 | €321 | €402 | +€81 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €165,180 | €163,638 | -€1,542 | -0.9% |
| Income taxes | 67/77 | €63,140 | €50,078 | -€13,062 | -20.7% |
| Profit (loss) for the period | 9904 | €102,040 | €113,560 | +€11,520 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €102,040 | €113,560 | +€11,520 | +11.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.