AB AVOCAT: 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.
AB AVOCAT
Largest movements
- Receivables within one year -€27,280
down €27,280 (-83.2%), from €32,803 to €5,522
of which Other amounts receivable: -€24,726
- Cash +€1,557
up €1,557 (+3.9%), from €40,087 to €41,644
mainly Receivables within one year (+€27,280) and Net result for the year (+€11,523)
- Other debts -€35,000
down €35,000 (-93.3%), from €37,500 to €2,500
- Reserves +€9,023
new in 2025: €9,023
- Tax, wage and social debts -€1,095
down €1,095 (-100.0%), from €1,095 to €0
- Trade debts +€902
up €902 (+81.1%), from €1,112 to €2,014
- Gross operating margin +€3,066
up €3,066 (+16.9%), from €18,122 to €21,187
- Financial income -€1,413
down €1,413 (-99.2%), from €1,425 to €12
- Other operating charges +€1,329
up €1,329 (+218.8%), from €607 to €1,936
- Taxes +€879
up €879 (+24.4%), from €3,609 to €4,487
- Depreciation +€535
up €535 (+66.5%), from €804 to €1,338
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 | €86,013 | €59,842 | -€26,171 | -30.4% |
| Fixed assets | 21/28 | €12,454 | €12,623 | +€169 | +1.4% |
| Tangible fixed assets | 22/27 | €12,454 | €12,623 | +€169 | +1.4% |
| Furniture and vehicles | 24 | €0 | €1,469 | +€1,469 | |
| Other tangible fixed assets | 26 | €12,454 | €11,154 | -€1,300 | -10.4% |
| Current assets | 29/58 | €73,559 | €47,219 | -€26,340 | -35.8% |
| Amounts receivable within one year | 40/41 | €32,803 | €5,522 | -€27,280 | -83.2% |
| Trade receivables | 40 | €4,183 | €1,629 | -€2,554 | -61.1% |
| Other amounts receivable | 41 | €28,620 | €3,894 | -€24,726 | -86.4% |
| Cash at bank and in hand | 54/58 | €40,087 | €41,644 | +€1,557 | +3.9% |
| Deferred charges and accrued income | 490/1 | €669 | €52 | -€617 | -92.3% |
| Total equity and liabilities | 10/49 | €86,013 | €59,842 | -€26,171 | -30.4% |
| Equity | 10/15 | €46,305 | €55,328 | +€9,023 | +19.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €9,023 | +€9,023 | |
| Distributable reserves | 133 | - | €9,023 | +€9,023 | |
| Profit (loss) carried forward | 14 | €43,305 | €43,305 | = | 0.0% |
| Amounts payable | 17/49 | €39,708 | €4,514 | -€35,194 | -88.6% |
| Amounts payable within one year | 42/48 | €39,708 | €4,514 | -€35,194 | -88.6% |
| Trade debts | 44 | €1,112 | €2,014 | +€902 | +81.1% |
| Suppliers | 440/4 | €1,112 | €2,014 | +€902 | +81.1% |
| Taxes, remuneration and social security | 45 | €1,095 | €0 | -€1,095 | -100.0% |
| Taxes | 450/3 | €1,095 | €0 | -€1,095 | -100.0% |
| Other amounts payable | 47/48 | €37,500 | €2,500 | -€35,000 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €804 | €1,338 | +€535 | +66.5% |
| Other operating charges | 640/8 | €607 | €1,936 | +€1,329 | +218.8% |
| Gross operating margin | 9900 | €18,122 | €21,187 | +€3,066 | +16.9% |
| Operating profit (loss) | 9901 | €16,711 | €17,913 | +€1,202 | +7.2% |
| Financial income | 75/76B | €1,425 | €12 | -€1,413 | -99.2% |
| Recurring financial income | 75 | €1,425 | €12 | -€1,413 | -99.2% |
| Financial charges | 65/66B | €1,750 | €1,915 | +€165 | +9.4% |
| Recurring financial charges | 65 | €1,750 | €1,915 | +€165 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €16,385 | €16,010 | -€375 | -2.3% |
| Income taxes | 67/77 | €3,609 | €4,487 | +€879 | +24.4% |
| Profit (loss) for the period | 9904 | €12,777 | €11,523 | -€1,254 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,777 | €11,523 | -€1,254 | -9.8% |
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 6 October 2026 via checked.be.