AVO BMW: 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.
AVO BMW
Largest movements
- Stocks and contracts -€7,835
down €7,835 (-35.9%), from €21,835 to €14,000
- Cash -€2,808
down €2,808 (-64.0%), from €4,387 to €1,579
mainly Tax, wage and social debts (-€10,769) and Receivables within one year (-€2,123)
- Receivables within one year +€2,123
up €2,123, from €0 to €2,123
- Tax, wage and social debts -€10,769
down €10,769 (-12.5%), from €86,436 to €75,667
of which Remuneration and social security: -€9,188
- Profit (loss) carried forward +€2,328
up €2,328 (+2.6%), from -€90,711 to -€88,383
- Trade debts -€1,014
down €1,014 (-23.2%), from €4,376 to €3,362
- Other debts +€706
up €706 (+13.2%), from €5,362 to €6,068
- Staff costs -€32,447
down €32,447 (-57.4%), from €56,511 to €24,064
- Gross operating margin -€14,415
down €14,415 (-34.8%), from €41,407 to €26,992
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 | €26,467 | €17,956 | -€8,511 | -32.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €26,467 | €17,956 | -€8,511 | -32.2% |
| Stocks and contracts in progress | 3 | €21,835 | €14,000 | -€7,835 | -35.9% |
| Stocks | 30/36 | €21,835 | €14,000 | -€7,835 | -35.9% |
| Amounts receivable within one year | 40/41 | €0 | €2,123 | +€2,123 | |
| Trade receivables | 40 | €0 | €2,123 | +€2,123 | |
| Cash at bank and in hand | 54/58 | €4,387 | €1,579 | -€2,808 | -64.0% |
| Deferred charges and accrued income | 490/1 | €245 | €254 | +€9 | +3.8% |
| Total equity and liabilities | 10/49 | €26,467 | €17,956 | -€8,511 | -32.2% |
| Equity | 10/15 | -€89,711 | -€87,383 | +€2,328 | +2.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,711 | -€88,383 | +€2,328 | +2.6% |
| Amounts payable | 17/49 | €116,178 | €105,339 | -€10,839 | -9.3% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €96,174 | €85,096 | -€11,078 | -11.5% |
| Trade debts | 44 | €4,376 | €3,362 | -€1,014 | -23.2% |
| Suppliers | 440/4 | €4,376 | €3,362 | -€1,014 | -23.2% |
| Taxes, remuneration and social security | 45 | €86,436 | €75,667 | -€10,769 | -12.5% |
| Taxes | 450/3 | €2,885 | €1,304 | -€1,581 | -54.8% |
| Remuneration and social security | 454/9 | €83,551 | €74,362 | -€9,188 | -11.0% |
| Other amounts payable | 47/48 | €5,362 | €6,068 | +€706 | +13.2% |
| Accrued charges and deferred income | 492/3 | €4 | €243 | +€239 | +6,089% |
| Remuneration, social security and pensions | 62 | €56,511 | €24,064 | -€32,447 | -57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €49 | €202 | +€154 | +316% |
| Non-recurring operating charges | 66A | - | €244 | +€244 | |
| Gross operating margin | 9900 | €41,407 | €26,992 | -€14,415 | -34.8% |
| Operating profit (loss) | 9901 | -€15,152 | €2,482 | +€17,634 | |
| Financial income | 75/76B | €200 | €24 | -€176 | -88.0% |
| Recurring financial income | 75 | €200 | €24 | -€176 | -88.0% |
| Non-recurring financial income | 76B | €200 | €24 | -€176 | -88.0% |
| Financial charges | 65/66B | €157 | €178 | +€21 | +13.7% |
| Recurring financial charges | 65 | €157 | €178 | +€21 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,109 | €2,328 | +€17,437 | |
| Profit (loss) for the period | 9904 | -€15,109 | €2,328 | +€17,437 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,109 | €2,328 | +€17,437 |
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 15 October 2026 via checked.be.