Avrum Accountancy: 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.
Avrum Accountancy
Largest movements
- Financial fixed assets +€780,366
up €780,366 (+98.0%), from €796,284 to €1.6m
- Receivables within one year -€49,178
down €49,178 (-38.8%), from €126,841 to €77,663
of which Other amounts receivable: -€30,178
- Debts after one year +€726,000
up €726,000 (+825%), from €88,000 to €814,000
- Trade debts -€29,996
down €29,996 (-99.5%), from €30,141 to €144
- Accrued charges and deferred income +€20,259
up €20,259 (+345%), from €5,878 to €26,137
- Financial income +€27,215
up €27,215 (+93.8%), from €29,017 to €56,232
- Financial charges +€25,813
up €25,813 (+1,192%), from €2,166 to €27,978
- Gross operating margin +€20,246
up €20,246 (+82.4%), from -€24,560 to -€4,314
- Taxes +€6,927
up €6,927 (+2,056%), from €337 to €7,264
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 | €979,015 | €1,725,697 | +€746,682 | +76.3% |
| Fixed assets | 21/28 | €796,284 | €1,576,650 | +€780,366 | +98.0% |
| Financial fixed assets | 28 | €796,284 | €1,576,650 | +€780,366 | +98.0% |
| Current assets | 29/58 | €182,731 | €149,047 | -€33,684 | -18.4% |
| Amounts receivable within one year | 40/41 | €126,841 | €77,663 | -€49,178 | -38.8% |
| Trade receivables | 40 | €19,000 | €0 | -€19,000 | -100% |
| Other amounts receivable | 41 | €107,841 | €77,663 | -€30,178 | -28.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €29,123 | €34,168 | +€5,045 | +17.3% |
| Deferred charges and accrued income | 490/1 | €26,767 | €37,216 | +€10,450 | +39.0% |
| Total equity and liabilities | 10/49 | €979,015 | €1,725,697 | +€746,682 | +76.3% |
| Equity | 10/15 | €826,051 | €841,615 | +€15,565 | +1.9% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €802,051 | €817,615 | +€15,565 | +1.9% |
| Distributable reserves | 133 | €802,051 | €817,615 | +€15,565 | +1.9% |
| Amounts payable | 17/49 | €152,964 | €884,082 | +€731,117 | +478% |
| Amounts payable after more than one year | 17 | €88,000 | €814,000 | +€726,000 | +825% |
| Financial debts | 170/4 | €88,000 | €814,000 | +€726,000 | +825% |
| Amounts payable within one year | 42/48 | €59,086 | €43,944 | -€15,142 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €30,141 | €144 | -€29,996 | -99.5% |
| Suppliers | 440/4 | €30,141 | €144 | -€29,996 | -99.5% |
| Taxes, remuneration and social security | 45 | €3,946 | €7,674 | +€3,728 | +94.5% |
| Taxes | 450/3 | €3,946 | €7,674 | +€3,728 | +94.5% |
| Other amounts payable | 47/48 | €0 | €11,127 | +€11,127 | |
| Accrued charges and deferred income | 492/3 | €5,878 | €26,137 | +€20,259 | +345% |
| Other operating charges | 640/8 | €1,232 | €1,112 | -€121 | -9.8% |
| Gross operating margin | 9900 | -€24,560 | -€4,314 | +€20,246 | +82.4% |
| Operating profit (loss) | 9901 | -€25,793 | -€5,426 | +€20,367 | +79.0% |
| Financial income | 75/76B | €29,017 | €56,232 | +€27,215 | +93.8% |
| Recurring financial income | 75 | €29,017 | €56,232 | +€27,215 | +93.8% |
| Financial charges | 65/66B | €2,166 | €27,978 | +€25,813 | +1,192% |
| Recurring financial charges | 65 | €2,166 | €27,978 | +€25,813 | +1,192% |
| Profit (loss) for the period before taxes | 9903 | €1,059 | €22,828 | +€21,769 | +2,056% |
| Income taxes | 67/77 | €337 | €7,264 | +€6,927 | +2,056% |
| Profit (loss) for the period | 9904 | €722 | €15,565 | +€14,843 | +2,056% |
| Profit (loss) for the period to be appropriated | 9905 | €722 | €15,565 | +€14,843 | +2,056% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.