AVOLTA ENGINEERING: 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.
AVOLTA ENGINEERING
Largest movements
- Cash +€55,881
up €55,881 (+41.5%), from €134,789 to €190,670
mainly Other debts (+€129,293) and Net result for the year (+€67,796)
- Tangible fixed assets -€15,688
down €15,688 (-37.4%), from €41,972 to €26,284
of which Furniture and vehicles: -€14,456
- Receivables within one year -€12,019
down €12,019 (-74.9%), from €16,045 to €4,026
of which Trade receivables: -€11,641
- Other debts +€129,293
up €129,293 (+786%), from €16,447 to €145,740
- Debts after one year -€97,066
down €97,066 (-87.1%), from €111,447 to €14,381
- Profit (loss) carried forward -€22,204
down €22,204 (-95.3%), from €23,306 to €1,102
- Tax, wage and social debts +€18,441
up €18,441 (+142%), from €12,975 to €31,417
of which Taxes: +€15,226
- Accrued charges and deferred income +€3,926
up €3,926 (+163%), from €2,410 to €6,335
- Gross operating margin +€18,118
up €18,118 (+19.9%), from €91,211 to €109,329
- Financial charges +€3,689
up €3,689 (+106%), from €3,468 to €7,157
- Taxes +€3,539
up €3,539 (+24.2%), from €14,621 to €18,160
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 | €201,820 | €230,984 | +€29,164 | +14.5% |
| Fixed assets | 21/28 | €41,972 | €26,284 | -€15,688 | -37.4% |
| Tangible fixed assets | 22/27 | €41,972 | €26,284 | -€15,688 | -37.4% |
| Plant, machinery and equipment | 23 | €1,232 | €0 | -€1,232 | -100% |
| Furniture and vehicles | 24 | €40,741 | €26,284 | -€14,456 | -35.5% |
| Current assets | 29/58 | €159,848 | €204,699 | +€44,851 | +28.1% |
| Stocks and contracts in progress | 3 | €5,271 | €6,987 | +€1,716 | +32.6% |
| Stocks | 30/36 | €5,271 | €6,987 | +€1,716 | +32.6% |
| Amounts receivable within one year | 40/41 | €16,045 | €4,026 | -€12,019 | -74.9% |
| Trade receivables | 40 | €15,666 | €4,026 | -€11,641 | -74.3% |
| Other amounts receivable | 41 | €379 | €0 | -€379 | -100% |
| Cash at bank and in hand | 54/58 | €134,789 | €190,670 | +€55,881 | +41.5% |
| Deferred charges and accrued income | 490/1 | €3,743 | €3,017 | -€727 | -19.4% |
| Total equity and liabilities | 10/49 | €201,820 | €230,984 | +€29,164 | +14.5% |
| Equity | 10/15 | €41,906 | €19,702 | -€22,204 | -53.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,306 | €1,102 | -€22,204 | -95.3% |
| Amounts payable | 17/49 | €159,914 | €211,281 | +€51,367 | +32.1% |
| Amounts payable after more than one year | 17 | €111,447 | €14,381 | -€97,066 | -87.1% |
| Financial debts | 170/4 | €111,447 | €14,381 | -€97,066 | -87.1% |
| Amounts payable within one year | 42/48 | €46,057 | €190,565 | +€144,508 | +314% |
| Current portion of amounts payable after more than one year | 42 | €11,831 | €12,066 | +€235 | +2.0% |
| Trade debts | 44 | €4,804 | €1,342 | -€3,462 | -72.1% |
| Suppliers | 440/4 | €4,804 | €1,342 | -€3,462 | -72.1% |
| Taxes, remuneration and social security | 45 | €12,975 | €31,417 | +€18,441 | +142% |
| Taxes | 450/3 | €12,768 | €27,994 | +€15,226 | +119% |
| Remuneration and social security | 454/9 | €207 | €3,423 | +€3,215 | +1,552% |
| Other amounts payable | 47/48 | €16,447 | €145,740 | +€129,293 | +786% |
| Accrued charges and deferred income | 492/3 | €2,410 | €6,335 | +€3,926 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,787 | €15,688 | -€99 | -0.6% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Gross operating margin | 9900 | €91,211 | €109,329 | +€18,118 | +19.9% |
| Operating profit (loss) | 9901 | €74,913 | €93,113 | +€18,200 | +24.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,468 | €7,157 | +€3,689 | +106% |
| Recurring financial charges | 65 | €3,468 | €7,157 | +€3,689 | +106% |
| Profit (loss) for the period before taxes | 9903 | €71,445 | €85,956 | +€14,511 | +20.3% |
| Income taxes | 67/77 | €14,621 | €18,160 | +€3,539 | +24.2% |
| Profit (loss) for the period | 9904 | €56,824 | €67,796 | +€10,973 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,824 | €67,796 | +€10,973 | +19.3% |
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 25 October 2026 via checked.be.