AG 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.
AG AVOCAT
Largest movements
- Cash +€21,414
up €21,414 (+37.4%), from €57,290 to €78,704
mainly Net result for the year (+€32,666) and Other debts (+€25,206)
- Receivables within one year +€4,585
up €4,585 (+60.4%), from €7,589 to €12,173
of which Other amounts receivable: +€4,500
- Deferred charges and accrued income -€4,557
down €4,557 (-61.4%), from €7,425 to €2,868
- Other debts +€25,206
up €25,206 (+336%), from €7,500 to €32,706
- Trade debts -€3,367
down €3,367 (-68.3%), from €4,931 to €1,564
- Gross operating margin +€7,059
up €7,059 (+18.5%), from €38,207 to €45,266
- Taxes +€1,924
up €1,924 (+24.0%), from €8,000 to €9,924
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 | €72,304 | €94,508 | +€22,204 | +30.7% |
| Fixed assets | 21/28 | - | €763 | +€763 | |
| Tangible fixed assets | 22/27 | - | €763 | +€763 | |
| Furniture and vehicles | 24 | - | €763 | +€763 | |
| Current assets | 29/58 | €72,304 | €93,745 | +€21,442 | +29.7% |
| Amounts receivable within one year | 40/41 | €7,589 | €12,173 | +€4,585 | +60.4% |
| Trade receivables | 40 | €89 | €173 | +€85 | +95.4% |
| Other amounts receivable | 41 | €7,500 | €12,000 | +€4,500 | +60.0% |
| Cash at bank and in hand | 54/58 | €57,290 | €78,704 | +€21,414 | +37.4% |
| Deferred charges and accrued income | 490/1 | €7,425 | €2,868 | -€4,557 | -61.4% |
| Total equity and liabilities | 10/49 | €72,304 | €94,508 | +€22,204 | +30.7% |
| Equity | 10/15 | €50,779 | €50,779 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,779 | €48,779 | = | 0.0% |
| Amounts payable | 17/49 | €21,525 | €43,729 | +€22,204 | +103% |
| Amounts payable within one year | 42/48 | €21,525 | €43,729 | +€22,204 | +103% |
| Trade debts | 44 | €4,931 | €1,564 | -€3,367 | -68.3% |
| Suppliers | 440/4 | €4,931 | €1,564 | -€3,367 | -68.3% |
| Taxes, remuneration and social security | 45 | €9,094 | €9,459 | +€365 | +4.0% |
| Taxes | 450/3 | €9,094 | €9,459 | +€365 | +4.0% |
| Other amounts payable | 47/48 | €7,500 | €32,706 | +€25,206 | +336% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €280 | +€280 | |
| Other operating charges | 640/8 | €668 | €827 | +€159 | +23.9% |
| Gross operating margin | 9900 | €38,207 | €45,266 | +€7,059 | +18.5% |
| Operating profit (loss) | 9901 | €37,540 | €44,159 | +€6,620 | +17.6% |
| Financial income | 75/76B | €181 | €389 | +€208 | +115% |
| Recurring financial income | 75 | €181 | €389 | +€208 | +115% |
| Financial charges | 65/66B | €2,276 | €1,959 | -€317 | -13.9% |
| Recurring financial charges | 65 | €2,276 | €1,959 | -€317 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €35,445 | €42,590 | +€7,145 | +20.2% |
| Income taxes | 67/77 | €8,000 | €9,924 | +€1,924 | +24.0% |
| Profit (loss) for the period | 9904 | €27,445 | €32,666 | +€5,221 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,445 | €32,666 | +€5,221 | +19.0% |
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 21 October 2026 via checked.be.