FONCIERE D'AVILLON: 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.
FONCIERE D'AVILLON
Largest movements
- Tangible fixed assets -€60,331
down €60,331 (-3.8%), from €1.6m to €1.5m
of which Land and buildings: -€60,104
- Debts after one year -€53,333
down €53,333 (-16.9%), from €315,555 to €262,222
- Profit (loss) carried forward +€30,727
up €30,727 (+55.5%), from -€55,328 to -€24,601
- Current portion of long-term debt -€30,211
down €30,211 (-36.2%), from €83,544 to €53,333
- Other debts -€28,395
down €28,395 (-7.8%), from €363,649 to €335,254
- Accrued charges and deferred income +€16,625
up €16,625 (+315%), from €5,271 to €21,896
- Gross operating margin +€15,812
up €15,812 (+10.5%), from €150,005 to €165,817
- Financial charges +€5,277
up €5,277 (+25.3%), from €20,880 to €26,157
- Depreciation +€2,247
up €2,247 (+2.5%), from €90,986 to €93,233
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 | €1,581,938 | €1,517,710 | -€64,228 | -4.1% |
| Fixed assets | 21/28 | €1,571,047 | €1,510,717 | -€60,331 | -3.8% |
| Tangible fixed assets | 22/27 | €1,568,197 | €1,507,867 | -€60,331 | -3.8% |
| Land and buildings | 22 | €1,567,069 | €1,506,966 | -€60,104 | -3.8% |
| Furniture and vehicles | 24 | €1,128 | €901 | -€227 | -20.1% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €10,891 | €6,994 | -€3,897 | -35.8% |
| Amounts receivable within one year | 40/41 | €1,500 | €0 | -€1,500 | -100% |
| Trade receivables | 40 | €1,500 | €0 | -€1,500 | -100% |
| Cash at bank and in hand | 54/58 | €968 | €452 | -€516 | -53.3% |
| Deferred charges and accrued income | 490/1 | €8,423 | €6,542 | -€1,881 | -22.3% |
| Total equity and liabilities | 10/49 | €1,581,938 | €1,517,710 | -€64,228 | -4.1% |
| Equity | 10/15 | €813,221 | €843,785 | +€30,564 | +3.8% |
| Contributions | 10/11 | €726,000 | €726,000 | = | 0.0% |
| Reserves | 13 | €140,100 | €140,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €140,100 | €140,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €140,100 | €140,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,328 | -€24,601 | +€30,727 | +55.5% |
| Investment grants | 15 | €2,449 | €2,286 | -€163 | -6.7% |
| Amounts payable | 17/49 | €768,717 | €673,926 | -€94,792 | -12.3% |
| Amounts payable after more than one year | 17 | €315,555 | €262,222 | -€53,333 | -16.9% |
| Financial debts | 170/4 | €315,555 | €262,222 | -€53,333 | -16.9% |
| Amounts payable within one year | 42/48 | €447,891 | €389,808 | -€58,084 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €83,544 | €53,333 | -€30,211 | -36.2% |
| Trade debts | 44 | €140 | €680 | +€540 | +384% |
| Suppliers | 440/4 | €140 | €680 | +€540 | +384% |
| Taxes, remuneration and social security | 45 | €558 | €540 | -€17 | -3.1% |
| Taxes | 450/3 | €558 | €540 | -€17 | -3.1% |
| Other amounts payable | 47/48 | €363,649 | €335,254 | -€28,395 | -7.8% |
| Accrued charges and deferred income | 492/3 | €5,271 | €21,896 | +€16,625 | +315% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,986 | €93,233 | +€2,247 | +2.5% |
| Other operating charges | 640/8 | €14,938 | €15,323 | +€385 | +2.6% |
| Gross operating margin | 9900 | €150,005 | €165,817 | +€15,812 | +10.5% |
| Operating profit (loss) | 9901 | €44,081 | €57,261 | +€13,180 | +29.9% |
| Financial income | 75/76B | €163 | €163 | -€0 | 0.0% |
| Recurring financial income | 75 | €163 | €163 | -€0 | 0.0% |
| Financial charges | 65/66B | €20,880 | €26,157 | +€5,277 | +25.3% |
| Recurring financial charges | 65 | €20,880 | €26,157 | +€5,277 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €23,365 | €31,267 | +€7,903 | +33.8% |
| Income taxes | 67/77 | €558 | €540 | -€17 | -3.1% |
| Profit (loss) for the period | 9904 | €22,807 | €30,727 | +€7,920 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,807 | €30,727 | +€7,920 | +34.7% |
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 20 October 2026 via checked.be.