AVOSOS: 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.
AVOSOS
Largest movements
- Cash +€84,471
up €84,471 (+175.3%), from €48,190 to €132,661
mainly Other debts (+€65,656) and Net result for the year (+€57,669)
- Receivables within one year -€45,564
down €45,564 (-53.1%), from €85,744 to €40,180
of which Trade receivables: -€45,564
- Tangible fixed assets -€8,364
down €8,364 (-35.2%), from €23,764 to €15,400
- Other debts +€65,656
up €65,656 (+82.4%), from €79,683 to €145,339
- Profit (loss) carried forward -€62,331
down €62,331 (-95.1%), from €65,517 to €3,186
- Tax, wage and social debts +€21,268
up €21,268 (+238.9%), from €8,903 to €30,171
- Trade debts +€5,950
up €5,950 (+998.9%), from €596 to €6,545
- Gross operating margin -€132,463
down €132,463 (-59.7%), from €221,777 to €89,314
- Taxes -€31,077
down €31,077 (-58.4%), from €53,212 to €22,135
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.
Cash bridge derived
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 | €157,699 | €188,241 | +€30,542 | +19.4% |
| Fixed assets | 21/28 | €23,764 | €15,400 | -€8,364 | -35.2% |
| Tangible fixed assets | 22/27 | €23,764 | €15,400 | -€8,364 | -35.2% |
| Furniture and vehicles | 24 | €23,764 | €15,400 | -€8,364 | -35.2% |
| Current assets | 29/58 | €133,934 | €172,841 | +€38,907 | +29.0% |
| Amounts receivable within one year | 40/41 | €85,744 | €40,180 | -€45,564 | -53.1% |
| Trade receivables | 40 | €70,956 | €25,392 | -€45,564 | -64.2% |
| Other amounts receivable | 41 | €14,788 | €14,788 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,190 | €132,661 | +€84,471 | +175.3% |
| Total equity and liabilities | 10/49 | €157,699 | €188,241 | +€30,542 | +19.4% |
| Equity | 10/15 | €68,517 | €6,186 | -€62,331 | -91.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,517 | €3,186 | -€62,331 | -95.1% |
| Amounts payable | 17/49 | €89,182 | €182,055 | +€92,873 | +104.1% |
| Amounts payable within one year | 42/48 | €89,182 | €182,055 | +€92,873 | +104.1% |
| Trade debts | 44 | €596 | €6,545 | +€5,950 | +998.9% |
| Suppliers | 440/4 | €596 | €6,545 | +€5,950 | +998.9% |
| Taxes, remuneration and social security | 45 | €8,903 | €30,171 | +€21,268 | +238.9% |
| Taxes | 450/3 | €8,903 | €30,171 | +€21,268 | +238.9% |
| Other amounts payable | 47/48 | €79,683 | €145,339 | +€65,656 | +82.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,364 | €8,364 | = | 0.0% |
| Other operating charges | 640/8 | €899 | €828 | -€71 | -7.9% |
| Gross operating margin | 9900 | €221,777 | €89,314 | -€132,463 | -59.7% |
| Operating profit (loss) | 9901 | €212,514 | €80,122 | -€132,392 | -62.3% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €265 | €319 | +€53 | +20.1% |
| Recurring financial charges | 65 | €265 | €319 | +€53 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €212,259 | €79,804 | -€132,456 | -62.4% |
| Income taxes | 67/77 | €53,212 | €22,135 | -€31,077 | -58.4% |
| Profit (loss) for the period | 9904 | €159,047 | €57,669 | -€101,378 | -63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €159,047 | €57,669 | -€101,378 | -63.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.