Avos-Santé: 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.
Avos-Santé
Largest movements
- Tangible fixed assets -€16,586
down €16,586 (-6.6%), from €250,283 to €233,698
of which Assets under construction and advance payments: -€176,617
- Cash -€10,016
down €10,016 (-43.6%), from €22,971 to €12,955
mainly Debts after one year (-€42,113) and Investment in fixed assets (net) (-€6,517)
- Deferred charges and accrued income +€4,423
new in 2025: €4,423
- Debts after one year -€42,113
down €42,113 (-19.7%), from €214,298 to €172,185
of which Financial debts: -€23,935
- Profit (loss) carried forward +€16,275
up €16,275 (+74.7%), from €21,800 to €38,075
- Gross operating margin +€10,396
up €10,396 (+22.4%), from €46,417 to €56,813
- Depreciation +€8,241
up €8,241 (+55.5%), from €14,861 to €23,103
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 | €277,612 | €254,468 | -€23,144 | -8.3% |
| Fixed assets | 21/28 | €250,283 | €233,698 | -€16,586 | -6.6% |
| Tangible fixed assets | 22/27 | €250,283 | €233,698 | -€16,586 | -6.6% |
| Land and buildings | 22 | €72,500 | €232,531 | +€160,031 | +221% |
| Furniture and vehicles | 24 | €1,167 | €1,167 | = | 0.0% |
| Assets under construction and advance payments | 27 | €176,617 | €0 | -€176,617 | -100% |
| Current assets | 29/58 | €27,328 | €20,770 | -€6,559 | -24.0% |
| Amounts receivable within one year | 40/41 | €4,358 | €3,392 | -€966 | -22.2% |
| Trade receivables | 40 | €506 | €0 | -€506 | -100% |
| Other amounts receivable | 41 | €3,852 | €3,392 | -€460 | -11.9% |
| Cash at bank and in hand | 54/58 | €22,971 | €12,955 | -€10,016 | -43.6% |
| Deferred charges and accrued income | 490/1 | - | €4,423 | +€4,423 | |
| Total equity and liabilities | 10/49 | €277,612 | €254,468 | -€23,144 | -8.3% |
| Equity | 10/15 | €40,400 | €56,675 | +€16,275 | +40.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,800 | €38,075 | +€16,275 | +74.7% |
| Amounts payable | 17/49 | €237,212 | €197,792 | -€39,420 | -16.6% |
| Amounts payable after more than one year | 17 | €214,298 | €172,185 | -€42,113 | -19.7% |
| Financial debts | 170/4 | €171,482 | €147,548 | -€23,935 | -14.0% |
| Other amounts payable | 178/9 | €42,815 | €24,637 | -€18,178 | -42.5% |
| Amounts payable within one year | 42/48 | €22,914 | €25,607 | +€2,693 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €22,914 | €23,935 | +€1,021 | +4.5% |
| Trade debts | 44 | €0 | €1,217 | +€1,217 | |
| Suppliers | 440/4 | €0 | €1,217 | +€1,217 | |
| Taxes, remuneration and social security | 45 | - | €455 | +€455 | |
| Remuneration and social security | 454/9 | - | €455 | +€455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,861 | €23,103 | +€8,241 | +55.5% |
| Other operating charges | 640/8 | €2,641 | €2,669 | +€28 | +1.1% |
| Gross operating margin | 9900 | €46,417 | €56,813 | +€10,396 | +22.4% |
| Operating profit (loss) | 9901 | €28,915 | €31,042 | +€2,127 | +7.4% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.8% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.8% |
| Financial charges | 65/66B | €8,526 | €8,159 | -€367 | -4.3% |
| Recurring financial charges | 65 | €8,526 | €8,159 | -€367 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €20,394 | €22,883 | +€2,489 | +12.2% |
| Income taxes | 67/77 | €6,148 | €6,608 | +€460 | +7.5% |
| Profit (loss) for the period | 9904 | €14,246 | €16,275 | +€2,029 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,246 | €16,275 | +€2,029 | +14.2% |
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 31 October 2026 via checked.be.