ACJ AVOCAT: what changed
ACJ AVOCAT
Largest movements
- Cash +€14,899
up €14,899 (+197%), from €7,545 to €22,444
- Receivables within one year +€12,698
up €12,698 (+84.9%), from €14,950 to €27,648
of which Other amounts receivable: +€26,648
- Deferred charges and accrued income -€2,282
down €2,282 (-68.7%), from €3,322 to €1,040
- Tangible fixed assets +€1,637
up €1,637 (+143%), from €1,142 to €2,779
- Reserves +€14,732
up €14,732 (+97.1%), from €15,169 to €29,901
- Tax, wage and social debts +€12,868
up €12,868 (+310%), from €4,156 to €17,024
- Other debts -€2,915
no longer reported in 2025 (was €2,915)
- Trade debts +€1,967
up €1,967 (+1,157%), from €170 to €2,137
of which Bills of exchange payable: +€1,890
- Gross operating margin +€37,277
up €37,277 (+157%), from €23,767 to €61,044
- Taxes +€8,443
up €8,443 (+151%), from €5,595 to €14,039
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,410 | €54,062 | +€26,652 | +97.2% |
| Formation expenses | 20 | €451 | €150 | -€300 | -66.7% |
| Fixed assets | 21/28 | €1,142 | €2,779 | +€1,637 | +143% |
| Tangible fixed assets | 22/27 | €1,142 | €2,779 | +€1,637 | +143% |
| Furniture and vehicles | 24 | €1,142 | €2,779 | +€1,637 | +143% |
| Current assets | 29/58 | €25,818 | €51,132 | +€25,315 | +98.1% |
| Amounts receivable within one year | 40/41 | €14,950 | €27,648 | +€12,698 | +84.9% |
| Trade receivables | 40 | €13,950 | - | -€13,950 | |
| Other amounts receivable | 41 | €1,000 | €27,648 | +€26,648 | +2,665% |
| Cash at bank and in hand | 54/58 | €7,545 | €22,444 | +€14,899 | +197% |
| Deferred charges and accrued income | 490/1 | €3,322 | €1,040 | -€2,282 | -68.7% |
| Total equity and liabilities | 10/49 | €27,410 | €54,062 | +€26,652 | +97.2% |
| Equity | 10/15 | €20,169 | €34,901 | +€14,732 | +73.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,169 | €29,901 | +€14,732 | +97.1% |
| Distributable reserves | 133 | €15,169 | €29,901 | +€14,732 | +97.1% |
| Amounts payable | 17/49 | €7,241 | €19,161 | +€11,920 | +165% |
| Amounts payable within one year | 42/48 | €7,241 | €19,161 | +€11,920 | +165% |
| Trade debts | 44 | €170 | €2,137 | +€1,967 | +1,157% |
| Suppliers | 440/4 | €170 | €247 | +€77 | +45.3% |
| Bills of exchange payable | 441 | - | €1,890 | +€1,890 | |
| Taxes, remuneration and social security | 45 | €4,156 | €17,024 | +€12,868 | +310% |
| Taxes | 450/3 | €4,156 | €17,024 | +€12,868 | +310% |
| Other amounts payable | 47/48 | €2,915 | - | -€2,915 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €569 | €1,021 | +€452 | +79.3% |
| Other operating charges | 640/8 | €384 | €840 | +€455 | +118% |
| Gross operating margin | 9900 | €23,767 | €61,044 | +€37,277 | +157% |
| Operating profit (loss) | 9901 | €22,813 | €59,183 | +€36,370 | +159% |
| Financial income | 75/76B | - | €529 | +€529 | |
| Recurring financial income | 75 | - | €529 | +€529 | |
| Financial charges | 65/66B | €16 | €189 | +€172 | +1,048% |
| Recurring financial charges | 65 | €16 | €189 | +€172 | +1,048% |
| Profit (loss) for the period before taxes | 9903 | €22,796 | €59,523 | +€36,727 | +161% |
| Income taxes | 67/77 | €5,595 | €14,039 | +€8,443 | +151% |
| Profit (loss) for the period | 9904 | €17,201 | €45,484 | +€28,283 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €17,201 | €45,484 | +€28,283 | +164% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.