AVLL: 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.
AVLL
Largest movements
- Cash -€6,139
down €6,139 (-10.8%), from €56,801 to €50,663
mainly Debts after one year (-€17,476) and Net result for the year (-€12,197)
- Receivables within one year -€2,524
down €2,524 (-26.5%), from €9,513 to €6,990
- Tangible fixed assets -€1,007
down €1,007 (-11.1%), from €9,050 to €8,043
of which Furniture and vehicles: -€662
- Trade debts +€26,355
up €26,355 (+146%), from €17,996 to €44,351
- Debts after one year -€17,476
down €17,476 (-87.4%), from €20,000 to €2,524
- Profit (loss) carried forward -€12,197
down €12,197 (-45.3%), from €26,910 to €14,712
- Tax, wage and social debts -€6,796
down €6,796 (-49.8%), from €13,637 to €6,842
of which Remuneration and social security: -€9,649
- Staff costs +€7,057
up €7,057 (+6.8%), from €104,251 to €111,308
- Gross operating margin +€5,878
up €5,878 (+5.6%), from €104,288 to €110,166
- Financial charges -€2,531
down €2,531 (-41.7%), from €6,062 to €3,532
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 | €99,822 | €89,842 | -€9,980 | -10.0% |
| Fixed assets | 21/28 | €15,356 | €14,349 | -€1,007 | -6.6% |
| Tangible fixed assets | 22/27 | €9,050 | €8,043 | -€1,007 | -11.1% |
| Plant, machinery and equipment | 23 | €2,196 | €2,196 | = | 0.0% |
| Furniture and vehicles | 24 | €4,574 | €3,912 | -€662 | -14.5% |
| Other tangible fixed assets | 26 | €2,280 | €1,935 | -€346 | -15.2% |
| Financial fixed assets | 28 | €6,306 | €6,306 | = | 0.0% |
| Current assets | 29/58 | €84,465 | €75,492 | -€8,973 | -10.6% |
| Stocks and contracts in progress | 3 | €15,548 | €15,335 | -€212 | -1.4% |
| Stocks | 30/36 | €15,548 | €15,335 | -€212 | -1.4% |
| Amounts receivable within one year | 40/41 | €9,513 | €6,990 | -€2,524 | -26.5% |
| Other amounts receivable | 41 | €9,513 | €6,990 | -€2,524 | -26.5% |
| Cash at bank and in hand | 54/58 | €56,801 | €50,663 | -€6,139 | -10.8% |
| Deferred charges and accrued income | 490/1 | €2,603 | €2,505 | -€98 | -3.8% |
| Total equity and liabilities | 10/49 | €99,822 | €89,842 | -€9,980 | -10.0% |
| Equity | 10/15 | €47,370 | €36,124 | -€11,245 | -23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €952 | +€952 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,910 | €14,712 | -€12,197 | -45.3% |
| Amounts payable | 17/49 | €52,452 | €53,717 | +€1,265 | +2.4% |
| Amounts payable after more than one year | 17 | €20,000 | €2,524 | -€17,476 | -87.4% |
| Financial debts | 170/4 | €20,000 | €2,524 | -€17,476 | -87.4% |
| Amounts payable within one year | 42/48 | €32,452 | €51,193 | +€18,741 | +57.8% |
| Current portion of amounts payable after more than one year | 42 | €819 | - | -€819 | |
| Trade debts | 44 | €17,996 | €44,351 | +€26,355 | +146% |
| Suppliers | 440/4 | €17,996 | €44,351 | +€26,355 | +146% |
| Taxes, remuneration and social security | 45 | €13,637 | €6,842 | -€6,796 | -49.8% |
| Taxes | 450/3 | €2,278 | €5,132 | +€2,854 | +125% |
| Remuneration and social security | 454/9 | €11,360 | €1,710 | -€9,649 | -84.9% |
| Remuneration, social security and pensions | 62 | €104,251 | €111,308 | +€7,057 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,665 | €637 | -€1,028 | -61.7% |
| Other operating charges | 640/8 | €2,146 | €1,275 | -€871 | -40.6% |
| Non-recurring operating charges | 66A | - | €5,635 | +€5,635 | |
| Gross operating margin | 9900 | €104,288 | €110,166 | +€5,878 | +5.6% |
| Operating profit (loss) | 9901 | -€3,774 | -€8,690 | -€4,916 | -130% |
| Financial income | 75/76B | €24 | €24 | -€0 | -1.0% |
| Recurring financial income | 75 | €24 | €24 | -€0 | -1.0% |
| Financial charges | 65/66B | €6,062 | €3,532 | -€2,531 | -41.7% |
| Recurring financial charges | 65 | €6,062 | €3,532 | -€2,531 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,812 | -€12,197 | -€2,385 | -24.3% |
| Income taxes | 67/77 | -€874 | - | +€874 | |
| Profit (loss) for the period | 9904 | -€8,938 | -€12,197 | -€3,259 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,938 | -€12,197 | -€3,259 | -36.5% |
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 17 October 2026 via checked.be.