AVON: what changed
Two fiscal 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.
AVON
Largest movements
- Cash +€26,503
up €26,503 (+1538.6%), from €1,723 to €28,226
mainly Stocks and contracts (+€20,906) and Net result for the year (+€20,405)
- Tangible fixed assets +€21,857
up €21,857 (+39.1%), from €55,886 to €77,743
of which Furniture and vehicles: +€24,535
- Stocks and contracts -€20,906
down €20,906 (-46.0%), from €45,400 to €24,494
- Receivables within one year +€3,983
up €3,983 (+15.7%), from €25,357 to €29,340
of which Trade receivables: +€3,540
- Profit (loss) carried forward +€20,405
up €20,405 (+181.1%), from €11,267 to €31,672
- Debts after one year +€14,105
up €14,105 (+43.0%), from €32,790 to €46,895
- Other debts -€5,187
down €5,187 (-10.2%), from €50,896 to €45,710
- Current portion of long-term debt +€3,721
up €3,721 (+33.1%), from €11,258 to €14,979
- Gross operating margin +€27,234
up €27,234 (+94.6%), from €28,791 to €56,026
- Staff costs +€5,938
up €5,938 (+74.5%), from €7,971 to €13,909
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,844 | €160,716 | +€31,873 | +24.7% |
| Fixed assets | 21/28 | €56,281 | €78,138 | +€21,857 | +38.8% |
| Tangible fixed assets | 22/27 | €55,886 | €77,743 | +€21,857 | +39.1% |
| Land and buildings | 22 | €42,929 | €40,842 | -€2,087 | -4.9% |
| Plant, machinery and equipment | 23 | €1,039 | €448 | -€591 | -56.9% |
| Furniture and vehicles | 24 | €11,918 | €36,453 | +€24,535 | +205.9% |
| Financial fixed assets | 28 | €395 | €395 | = | 0.0% |
| Current assets | 29/58 | €72,563 | €82,578 | +€10,016 | +13.8% |
| Stocks and contracts in progress | 3 | €45,400 | €24,494 | -€20,906 | -46.0% |
| Stocks | 30/36 | €45,400 | €24,494 | -€20,906 | -46.0% |
| Amounts receivable within one year | 40/41 | €25,357 | €29,340 | +€3,983 | +15.7% |
| Trade receivables | 40 | €15,171 | €18,711 | +€3,540 | +23.3% |
| Other amounts receivable | 41 | €10,186 | €10,629 | +€443 | +4.3% |
| Cash at bank and in hand | 54/58 | €1,723 | €28,226 | +€26,503 | +1538.6% |
| Deferred charges and accrued income | 490/1 | €83 | €518 | +€435 | +520.9% |
| Total equity and liabilities | 10/49 | €128,844 | €160,716 | +€31,873 | +24.7% |
| Equity | 10/15 | €31,727 | €52,132 | +€20,405 | +64.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| 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 | €11,267 | €31,672 | +€20,405 | +181.1% |
| Amounts payable | 17/49 | €97,117 | €108,584 | +€11,467 | +11.8% |
| Amounts payable after more than one year | 17 | €32,790 | €46,895 | +€14,105 | +43.0% |
| Financial debts | 170/4 | €32,790 | €46,895 | +€14,105 | +43.0% |
| Amounts payable within one year | 42/48 | €64,327 | €61,689 | -€2,638 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €11,258 | €14,979 | +€3,721 | +33.1% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €2,172 | €1,000 | -€1,172 | -54.0% |
| Taxes | 450/3 | €2,172 | €1,000 | -€1,172 | -54.0% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €50,896 | €45,710 | -€5,187 | -10.2% |
| Remuneration, social security and pensions | 62 | €7,971 | €13,909 | +€5,938 | +74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,928 | €2,678 | -€250 | -8.5% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Non-recurring operating charges | 66A | - | €11,918 | +€11,918 | |
| Gross operating margin | 9900 | €28,791 | €56,026 | +€27,234 | +94.6% |
| Operating profit (loss) | 9901 | €17,892 | €27,134 | +€9,242 | +51.7% |
| Financial income | 75/76B | €219 | €167 | -€52 | -23.8% |
| Recurring financial income | 75 | €219 | €167 | -€52 | -23.8% |
| Financial charges | 65/66B | €2,605 | €2,855 | +€250 | +9.6% |
| Recurring financial charges | 65 | €2,605 | €2,855 | +€250 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €15,506 | €24,446 | +€8,940 | +57.7% |
| Income taxes | 67/77 | €4,380 | €4,041 | -€339 | -7.7% |
| Profit (loss) for the period | 9904 | €11,126 | €20,405 | +€9,279 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,126 | €20,405 | +€9,279 | +83.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.