AA AVOCAT: 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.
AA AVOCAT
Largest movements
- Cash +€29,389
up €29,389 (+631%), from €4,655 to €34,044
mainly Net result for the year (+€21,621) and Other debts (+€8,109)
- Tangible fixed assets -€4,695
down €4,695 (-36.4%), from €12,892 to €8,197
- Formation expenses -€1,505
no longer reported in 2025 (was €1,505)
- Receivables within one year +€549
up €549 (+412%), from €133 to €682
of which Other amounts receivable: +€682
- Profit (loss) carried forward +€21,621
up €21,621 (+7,414%), from €292 to €21,912
- Other debts +€8,109
up €8,109 (+94.5%), from €8,585 to €16,694
- Debts after one year -€2,967
no longer reported in 2025 (was €2,967)
- Current portion of long-term debt -€2,590
no longer reported in 2025 (was €2,590)
- Tax, wage and social debts +€2,414
up €2,414 (+284%), from €851 to €3,265
- Gross operating margin +€33,977
up €33,977 (+1,233%), from €2,756 to €36,733
- Taxes +€8,061
up €8,061 (+1,811%), from €445 to €8,506
- Depreciation +€4,867
up €4,867 (+365%), from €1,333 to €6,199
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 | €20,492 | €44,708 | +€24,216 | +118% |
| Formation expenses | 20 | €1,505 | - | -€1,505 | |
| Fixed assets | 21/28 | €12,892 | €8,397 | -€4,495 | -34.9% |
| Tangible fixed assets | 22/27 | €12,892 | €8,197 | -€4,695 | -36.4% |
| Furniture and vehicles | 24 | €12,892 | €8,197 | -€4,695 | -36.4% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €6,095 | €36,311 | +€30,215 | +496% |
| Amounts receivable within one year | 40/41 | €133 | €682 | +€549 | +412% |
| Trade receivables | 40 | €133 | - | -€133 | |
| Other amounts receivable | 41 | - | €682 | +€682 | |
| Cash at bank and in hand | 54/58 | €4,655 | €34,044 | +€29,389 | +631% |
| Deferred charges and accrued income | 490/1 | €1,307 | €1,585 | +€278 | +21.3% |
| Total equity and liabilities | 10/49 | €20,492 | €44,708 | +€24,216 | +118% |
| Equity | 10/15 | €2,792 | €24,412 | +€21,621 | +774% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | - | €2,500 | +€2,500 | |
| Issued capital | 100 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €292 | €21,912 | +€21,621 | +7,414% |
| Amounts payable | 17/49 | €17,700 | €20,295 | +€2,595 | +14.7% |
| Amounts payable after more than one year | 17 | €2,967 | - | -€2,967 | |
| Financial debts | 170/4 | €2,967 | - | -€2,967 | |
| Amounts payable within one year | 42/48 | €14,734 | €20,295 | +€5,562 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | €2,590 | - | -€2,590 | |
| Trade debts | 44 | €2,707 | €336 | -€2,371 | -87.6% |
| Suppliers | 440/4 | €2,707 | €336 | -€2,371 | -87.6% |
| Taxes, remuneration and social security | 45 | €851 | €3,265 | +€2,414 | +284% |
| Taxes | 450/3 | €851 | €3,265 | +€2,414 | +284% |
| Other amounts payable | 47/48 | €8,585 | €16,694 | +€8,109 | +94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €6,199 | +€4,867 | +365% |
| Other operating charges | 640/8 | €607 | €400 | -€207 | -34.1% |
| Gross operating margin | 9900 | €2,756 | €36,733 | +€33,977 | +1,233% |
| Operating profit (loss) | 9901 | €817 | €30,134 | +€29,317 | +3,589% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €80 | €7 | -€73 | -91.1% |
| Recurring financial charges | 65 | €80 | €7 | -€73 | -91.1% |
| Profit (loss) for the period before taxes | 9903 | €737 | €30,127 | +€29,390 | +3,989% |
| Income taxes | 67/77 | €445 | €8,506 | +€8,061 | +1,811% |
| Profit (loss) for the period | 9904 | €292 | €21,621 | +€21,329 | +7,314% |
| Profit (loss) for the period to be appropriated | 9905 | €292 | €21,621 | +€21,329 | +7,314% |
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 15 October 2026 via checked.be.