AVL MACHINERY: 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.
AVL MACHINERY
Largest movements
- Tangible fixed assets -€11,946
down €11,946 (-40.9%), from €29,194 to €17,248
of which Furniture and vehicles: -€19,836
- Cash -€8,741
down €8,741 (-72.5%), from €12,054 to €3,313
mainly Other debts (-€8,664) and Receivables within one year (-€8,504)
- Receivables within one year +€8,504
up €8,504 (+35.2%), from €24,167 to €32,671
of which Trade receivables: +€8,516
- Trade debts +€10,133
up €10,133 (+114%), from €8,891 to €19,025
- Other debts -€8,664
down €8,664 (-11.7%), from €74,331 to €65,667
- Short-term financial debts -€6,727
down €6,727 (-22.6%), from €29,721 to €22,994
- Tax, wage and social debts -€4,229
down €4,229 (-55.6%), from €7,603 to €3,374
of which Taxes: -€3,909
- Current portion of long-term debt -€1,904
down €1,904 (-9.8%), from €19,440 to €17,536
- Gross operating margin +€6,262
up €6,262 (+42.0%), from €14,922 to €21,185
- Taxes +€1,600
up €1,600 (+336%), from €477 to €2,077
- Depreciation -€737
down €737 (-5.7%), from €12,871 to €12,134
- Financial charges -€480
down €480 (-8.6%), from €5,582 to €5,102
- Other operating charges -€281
down €281 (-17.5%), from €1,605 to €1,325
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 | €172,710 | €158,855 | -€13,855 | -8.0% |
| Fixed assets | 21/28 | €29,871 | €17,925 | -€11,946 | -40.0% |
| Tangible fixed assets | 22/27 | €29,194 | €17,248 | -€11,946 | -40.9% |
| Plant, machinery and equipment | 23 | - | €8,219 | +€8,219 | |
| Furniture and vehicles | 24 | €27,256 | €7,420 | -€19,836 | -72.8% |
| Other tangible fixed assets | 26 | €1,938 | €1,609 | -€329 | -17.0% |
| Financial fixed assets | 28 | €677 | €677 | = | 0.0% |
| Current assets | 29/58 | €142,839 | €140,930 | -€1,909 | -1.3% |
| Stocks and contracts in progress | 3 | €103,987 | €102,430 | -€1,557 | -1.5% |
| Stocks | 30/36 | €103,987 | €102,430 | -€1,557 | -1.5% |
| Amounts receivable within one year | 40/41 | €24,167 | €32,671 | +€8,504 | +35.2% |
| Trade receivables | 40 | €24,156 | €32,671 | +€8,516 | +35.3% |
| Other amounts receivable | 41 | €11 | - | -€11 | |
| Cash at bank and in hand | 54/58 | €12,054 | €3,313 | -€8,741 | -72.5% |
| Deferred charges and accrued income | 490/1 | €2,631 | €2,515 | -€116 | -4.4% |
| Total equity and liabilities | 10/49 | €172,710 | €158,855 | -€13,855 | -8.0% |
| Equity | 10/15 | €167 | €739 | +€572 | +343% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,033 | -€5,461 | +€572 | +9.5% |
| Amounts payable | 17/49 | €172,543 | €158,116 | -€14,428 | -8.4% |
| Amounts payable after more than one year | 17 | €30,355 | €28,669 | -€1,685 | -5.6% |
| Financial debts | 170/4 | €30,355 | €28,669 | -€1,685 | -5.6% |
| Amounts payable within one year | 42/48 | €139,986 | €128,597 | -€11,389 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €19,440 | €17,536 | -€1,904 | -9.8% |
| Financial debts | 43 | €29,721 | €22,994 | -€6,727 | -22.6% |
| Credit institutions | 430/8 | €29,721 | €22,994 | -€6,727 | -22.6% |
| Trade debts | 44 | €8,891 | €19,025 | +€10,133 | +114% |
| Suppliers | 440/4 | €8,891 | €19,025 | +€10,133 | +114% |
| Taxes, remuneration and social security | 45 | €7,603 | €3,374 | -€4,229 | -55.6% |
| Taxes | 450/3 | €6,163 | €2,254 | -€3,909 | -63.4% |
| Remuneration and social security | 454/9 | €1,440 | €1,120 | -€320 | -22.2% |
| Other amounts payable | 47/48 | €74,331 | €65,667 | -€8,664 | -11.7% |
| Accrued charges and deferred income | 492/3 | €2,203 | €850 | -€1,353 | -61.4% |
| Non-recurring operating income | 76A | €212 | €1,363 | +€1,151 | +544% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,871 | €12,134 | -€737 | -5.7% |
| Other operating charges | 640/8 | €1,605 | €1,325 | -€281 | -17.5% |
| Gross operating margin | 9900 | €14,922 | €21,185 | +€6,262 | +42.0% |
| Operating profit (loss) | 9901 | €446 | €7,726 | +€7,280 | +1,633% |
| Financial income | 75/76B | €70 | €26 | -€45 | -63.5% |
| Recurring financial income | 75 | €70 | €26 | -€45 | -63.5% |
| Financial charges | 65/66B | €5,582 | €5,102 | -€480 | -8.6% |
| Recurring financial charges | 65 | €5,582 | €5,102 | -€480 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,066 | €2,649 | +€7,715 | |
| Income taxes | 67/77 | €477 | €2,077 | +€1,600 | +336% |
| Profit (loss) for the period | 9904 | -€5,542 | €572 | +€6,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,542 | €572 | +€6,115 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.