AVOMARC ACCOMPAGNEMENT: 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.
AVOMARC ACCOMPAGNEMENT
Largest movements
- Cash +€351,793
up €351,793 (+169%), from €207,731 to €559,524
mainly Debts within one year (+€322,870) and Net result for the year (+€198,515)
- Receivables within one year +€152,309
up €152,309 (+53.5%), from €284,815 to €437,123
of which Other amounts receivable: +€101,441
- Tangible fixed assets +€20,815
up €20,815 (+115%), from €18,025 to €38,840
of which Furniture and vehicles: +€22,265
- Debts within one year +€322,870
up €322,870 (+93.1%), from €346,927 to €669,797
- Reserves +€178,664
up €178,664 (+280%), from €63,708 to €242,372
- Profit (loss) carried forward +€19,852
up €19,852 (+282%), from €7,033 to €26,884
- Gross operating margin +€400,904
up €400,904 (+60.0%), from €668,523 to €1.1m
- Purchases and services +€317,387
up €317,387 (+53.6%), from €592,481 to €909,867
- Staff costs +€165,013
up €165,013 (+33.8%), from €487,963 to €652,975
- Other operating charges +€29,856
up €29,856 (+67.0%), from €44,568 to €74,424
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 | €518,187 | €1,042,893 | +€524,706 | +101% |
| Formation expenses | 20 | €941 | €837 | -€105 | -11.1% |
| Fixed assets | 21/28 | €19,497 | €40,312 | +€20,815 | +107% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €18,025 | €38,840 | +€20,815 | +115% |
| Plant, machinery and equipment | 23 | €10,069 | €8,618 | -€1,450 | -14.4% |
| Furniture and vehicles | 24 | €7,956 | €30,222 | +€22,265 | +280% |
| Financial fixed assets | 28 | €1,472 | €1,472 | = | 0.0% |
| Current assets | 29/58 | €497,748 | €1,001,744 | +€503,995 | +101% |
| Amounts receivable within one year | 40/41 | €284,815 | €437,123 | +€152,309 | +53.5% |
| Trade receivables | 40 | €60,755 | €111,623 | +€50,868 | +83.7% |
| Other amounts receivable | 41 | €224,059 | €325,500 | +€101,441 | +45.3% |
| Cash at bank and in hand | 54/58 | €207,731 | €559,524 | +€351,793 | +169% |
| Deferred charges and accrued income | 490/1 | €5,203 | €5,097 | -€106 | -2.0% |
| Total equity and liabilities | 10/49 | €518,187 | €1,042,893 | +€524,706 | +101% |
| Equity | 10/15 | €70,741 | €269,256 | +€198,515 | +281% |
| Reserves | 13 | €63,708 | €242,372 | +€178,664 | +280% |
| Profit (loss) carried forward | 14 | €7,033 | €26,884 | +€19,852 | +282% |
| Amounts payable | 17/49 | €447,445 | €773,636 | +€326,191 | +72.9% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €346,927 | €669,797 | +€322,870 | +93.1% |
| Financial debts | 43 | - | €150,000 | +€150,000 | |
| Credit institutions | 430/8 | - | €150,000 | +€150,000 | |
| Trade debts | 44 | €60,486 | €68,127 | +€7,641 | +12.6% |
| Suppliers | 440/4 | €60,486 | €68,127 | +€7,641 | +12.6% |
| Advances received on contracts in progress | 46 | €1,492 | €4,197 | +€2,705 | +181% |
| Taxes, remuneration and social security | 45 | €67,440 | €100,284 | +€32,844 | +48.7% |
| Taxes | 450/3 | €7,371 | €23,407 | +€16,035 | +218% |
| Remuneration and social security | 454/9 | €60,068 | €76,877 | +€16,809 | +28.0% |
| Accrued charges and deferred income | 492/3 | €519 | €3,839 | +€3,320 | +640% |
| Membership fees, donations, legacies and grants | 73 | €660,907 | €1,006,860 | +€345,953 | +52.3% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €592,481 | €909,867 | +€317,387 | +53.6% |
| Remuneration, social security and pensions | 62 | €487,963 | €652,975 | +€165,013 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,335 | €5,726 | +€1,390 | +32.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €59 | - | -€59 | |
| Other operating charges | 640/8 | €44,568 | €74,424 | +€29,856 | +67.0% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €668,523 | €1,069,427 | +€400,904 | +60.0% |
| Operating profit (loss) | 9901 | €36,978 | €206,201 | +€169,223 | +458% |
| Financial income | 75/76B | €50 | €446 | +€397 | +801% |
| Recurring financial income | 75 | €50 | €446 | +€397 | +801% |
| Financial charges | 65/66B | €6,407 | €8,132 | +€1,726 | +26.9% |
| Recurring financial charges | 65 | €6,407 | €8,132 | +€1,726 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €30,621 | €198,515 | +€167,894 | +548% |
| Profit (loss) for the period | 9904 | €30,621 | €198,515 | +€167,894 | +548% |
| Profit (loss) for the period to be appropriated | 9905 | €30,621 | €198,515 | +€167,894 | +548% |
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 28 October 2026 via checked.be.