AVOSTAS: 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.
AVOSTAS
Largest movements
- Cash +€32,200
up €32,200 (+118.3%), from €27,213 to €59,413
mainly Depreciation (+€19,236) and Net result for the year (+€9,576)
- Tangible fixed assets -€19,236
down €19,236 (-10.1%), from €191,212 to €171,977
of which Land and buildings: -€10,794
- Reserves +€7,000
up €7,000 (+14.3%), from €49,025 to €56,025
- Tax, wage and social debts +€3,789
up €3,789 (+838.1%), from €452 to €4,241
- Profit (loss) carried forward +€2,576
up €2,576 (+3.0%), from €87,147 to €89,723
- Gross operating margin -€4,676
down €4,676 (-11.6%), from €40,141 to €35,465
- Turnover -€4,675
down €4,675 (-11.2%), from €41,815 to €37,140
- Other operating charges -€3,236
down €3,236 (-56.0%), from €5,780 to €2,545
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 | €218,425 | €231,389 | +€12,964 | +5.9% |
| Fixed assets | 21/28 | €191,212 | €171,977 | -€19,236 | -10.1% |
| Tangible fixed assets | 22/27 | €191,212 | €171,977 | -€19,236 | -10.1% |
| Land and buildings | 22 | €123,677 | €112,883 | -€10,794 | -8.7% |
| Plant, machinery and equipment | 23 | €67,536 | €59,094 | -€8,442 | -12.5% |
| Current assets | 29/58 | €27,213 | €59,413 | +€32,200 | +118.3% |
| Cash at bank and in hand | 54/58 | €27,213 | €59,413 | +€32,200 | +118.3% |
| Total equity and liabilities | 10/49 | €218,425 | €231,389 | +€12,964 | +5.9% |
| Equity | 10/15 | €217,572 | €227,148 | +€9,576 | +4.4% |
| Contributions | 10/11 | €81,400 | €81,400 | = | 0.0% |
| Reserves | 13 | €49,025 | €56,025 | +€7,000 | +14.3% |
| Distributable reserves | 133 | €49,025 | €56,025 | +€7,000 | +14.3% |
| Profit (loss) carried forward | 14 | €87,147 | €89,723 | +€2,576 | +3.0% |
| Amounts payable | 17/49 | €853 | €4,241 | +€3,388 | +397.2% |
| Amounts payable within one year | 42/48 | €853 | €4,241 | +€3,388 | +397.2% |
| Trade debts | 44 | €401 | - | -€401 | |
| Suppliers | 440/4 | €401 | - | -€401 | |
| Taxes, remuneration and social security | 45 | €452 | €4,241 | +€3,789 | +838.1% |
| Taxes | 450/3 | €452 | €4,241 | +€3,789 | +838.1% |
| Turnover | 70 | €41,815 | €37,140 | -€4,675 | -11.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,675 | €1,675 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,236 | €19,236 | = | 0.0% |
| Other operating charges | 640/8 | €5,780 | €2,545 | -€3,236 | -56.0% |
| Gross operating margin | 9900 | €40,141 | €35,465 | -€4,676 | -11.6% |
| Operating profit (loss) | 9901 | €15,125 | €13,684 | -€1,440 | -9.5% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €14,971 | €13,531 | -€1,440 | -9.6% |
| Income taxes | 67/77 | €4,286 | €3,955 | -€331 | -7.7% |
| Profit (loss) for the period | 9904 | €10,685 | €9,576 | -€1,109 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,685 | €9,576 | -€1,109 | -10.4% |
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 5 October 2026 via checked.be.