AC 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.
AC AVOCAT
Largest movements
- Cash -€13,814
down €13,814 (-51.9%), from €26,627 to €12,813
mainly Receivables within one year (-€8,521) and Contributions, distributions and other (-€8,000)
- Receivables within one year +€8,521
up €8,521 (+192%), from €4,445 to €12,966
of which Trade receivables: +€8,921
- Tangible fixed assets -€4,462
down €4,462 (-20.8%), from €21,493 to €17,031
- Other debts -€4,307
down €4,307 (-38.8%), from €11,107 to €6,800
- Debts after one year -€3,523
down €3,523 (-20.4%), from €17,249 to €13,726
- Trade debts +€2,615
up €2,615 (+77.2%), from €3,389 to €6,004
- Tax, wage and social debts -€2,398
down €2,398 (-31.5%), from €7,611 to €5,213
- Profit (loss) carried forward -€1,849
down €1,849 (-26.2%), from €7,061 to €5,212
- Gross operating margin -€8,676
down €8,676 (-33.8%), from €25,659 to €16,983
- Depreciation +€3,897
up €3,897 (+690%), from €565 to €4,462
- Taxes -€2,762
down €2,762 (-48.8%), from €5,661 to €2,899
- Other operating charges +€1,342
up €1,342 (+151%), from €891 to €2,233
- Financial charges +€1,129
up €1,129 (+824%), from €137 to €1,266
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 | €53,758 | €44,478 | -€9,280 | -17.3% |
| Fixed assets | 21/28 | €21,743 | €17,281 | -€4,462 | -20.5% |
| Tangible fixed assets | 22/27 | €21,493 | €17,031 | -€4,462 | -20.8% |
| Furniture and vehicles | 24 | €21,493 | €17,031 | -€4,462 | -20.8% |
| Financial fixed assets | 28 | €250 | €250 | +€0 | +0.1% |
| Current assets | 29/58 | €32,015 | €27,197 | -€4,818 | -15.1% |
| Amounts receivable within one year | 40/41 | €4,445 | €12,966 | +€8,521 | +192% |
| Trade receivables | 40 | €4,038 | €12,959 | +€8,921 | +221% |
| Other amounts receivable | 41 | €407 | €7 | -€400 | -98.2% |
| Cash at bank and in hand | 54/58 | €26,627 | €12,813 | -€13,814 | -51.9% |
| Deferred charges and accrued income | 490/1 | €943 | €1,417 | +€474 | +50.3% |
| Total equity and liabilities | 10/49 | €53,758 | €44,478 | -€9,280 | -17.3% |
| Equity | 10/15 | €11,061 | €9,212 | -€1,849 | -16.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,061 | €5,212 | -€1,849 | -26.2% |
| Amounts payable | 17/49 | €42,697 | €35,266 | -€7,431 | -17.4% |
| Amounts payable after more than one year | 17 | €17,249 | €13,726 | -€3,523 | -20.4% |
| Financial debts | 170/4 | €17,249 | €13,726 | -€3,523 | -20.4% |
| Amounts payable within one year | 42/48 | €25,448 | €21,540 | -€3,908 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €3,341 | €3,524 | +€183 | +5.5% |
| Trade debts | 44 | €3,389 | €6,004 | +€2,615 | +77.2% |
| Suppliers | 440/4 | €3,389 | €6,004 | +€2,615 | +77.2% |
| Taxes, remuneration and social security | 45 | €7,611 | €5,213 | -€2,398 | -31.5% |
| Taxes | 450/3 | €7,611 | €5,213 | -€2,398 | -31.5% |
| Other amounts payable | 47/48 | €11,107 | €6,800 | -€4,307 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €565 | €4,462 | +€3,897 | +690% |
| Other operating charges | 640/8 | €891 | €2,233 | +€1,342 | +151% |
| Gross operating margin | 9900 | €25,659 | €16,983 | -€8,676 | -33.8% |
| Operating profit (loss) | 9901 | €24,203 | €10,288 | -€13,915 | -57.5% |
| Financial income | 75/76B | €10 | €27 | +€17 | +172% |
| Recurring financial income | 75 | €10 | €27 | +€17 | +172% |
| Financial charges | 65/66B | €137 | €1,266 | +€1,129 | +824% |
| Recurring financial charges | 65 | €137 | €1,266 | +€1,129 | +824% |
| Profit (loss) for the period before taxes | 9903 | €24,076 | €9,049 | -€15,027 | -62.4% |
| Income taxes | 67/77 | €5,661 | €2,899 | -€2,762 | -48.8% |
| Profit (loss) for the period | 9904 | €18,415 | €6,151 | -€12,264 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,415 | €6,151 | -€12,264 | -66.6% |
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 16 October 2026 via checked.be.