Allard, Avocat: what changed
Allard, Avocat
Largest movements
- Cash +€29,172
up €29,172 (+65.4%), from €44,592 to €73,764
mainly Other debts (+€19,999) and Receivables within one year (+€7,583)
- Receivables within one year -€7,583
down €7,583 (-38.9%), from €19,508 to €11,925
of which Trade receivables: -€7,585
- Tangible fixed assets -€2,537
down €2,537 (-17.8%), from €14,244 to €11,707
of which Other tangible fixed assets: -€2,349
- Other debts +€19,999
up €19,999 (+33.8%), from €59,143 to €79,142
- Trade debts -€2,313
down €2,313 (-72.1%), from €3,209 to €896
- Tax, wage and social debts +€1,130
up €1,130 (+15.3%), from €7,385 to €8,515
of which Taxes: +€846
- Gross operating margin +€4,267
up €4,267 (+29.0%), from €14,696 to €18,963
- Taxes +€1,419
up €1,419 (+356%), from €399 to €1,818
- Staff costs +€1,293
up €1,293 (+11.8%), from €10,936 to €12,229
- Financial charges -€859
down €859 (-42.5%), from €2,023 to €1,164
Change in the result, 2024 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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,344 | €97,396 | +€19,052 | +24.3% |
| Fixed assets | 21/28 | €14,244 | €11,707 | -€2,537 | -17.8% |
| Tangible fixed assets | 22/27 | €14,244 | €11,707 | -€2,537 | -17.8% |
| Plant, machinery and equipment | 23 | €403 | €243 | -€160 | -39.7% |
| Furniture and vehicles | 24 | €28 | - | -€28 | |
| Other tangible fixed assets | 26 | €13,813 | €11,464 | -€2,349 | -17.0% |
| Current assets | 29/58 | €64,100 | €85,689 | +€21,589 | +33.7% |
| Amounts receivable within one year | 40/41 | €19,508 | €11,925 | -€7,583 | -38.9% |
| Trade receivables | 40 | €14,272 | €6,687 | -€7,585 | -53.1% |
| Other amounts receivable | 41 | €5,236 | €5,238 | +€2 | 0.0% |
| Cash at bank and in hand | 54/58 | €44,592 | €73,764 | +€29,172 | +65.4% |
| Total equity and liabilities | 10/49 | €78,344 | €97,396 | +€19,052 | +24.3% |
| Equity | 10/15 | €8,607 | €8,843 | +€236 | +2.7% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €546 | €782 | +€236 | +43.2% |
| Amounts payable | 17/49 | €69,737 | €88,553 | +€18,816 | +27.0% |
| Amounts payable within one year | 42/48 | €69,737 | €88,553 | +€18,816 | +27.0% |
| Trade debts | 44 | €3,209 | €896 | -€2,313 | -72.1% |
| Suppliers | 440/4 | €3,209 | €896 | -€2,313 | -72.1% |
| Taxes, remuneration and social security | 45 | €7,385 | €8,515 | +€1,130 | +15.3% |
| Taxes | 450/3 | €5,182 | €6,028 | +€846 | +16.3% |
| Remuneration and social security | 454/9 | €2,203 | €2,487 | +€284 | +12.9% |
| Other amounts payable | 47/48 | €59,143 | €79,142 | +€19,999 | +33.8% |
| Remuneration, social security and pensions | 62 | €10,936 | €12,229 | +€1,293 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,588 | €2,537 | -€51 | -2.0% |
| Other operating charges | 640/8 | €910 | €979 | +€69 | +7.6% |
| Gross operating margin | 9900 | €14,696 | €18,963 | +€4,267 | +29.0% |
| Operating profit (loss) | 9901 | €262 | €3,218 | +€2,956 | +1,128% |
| Financial income | 75/76B | €141 | - | -€141 | |
| Recurring financial income | 75 | €141 | - | -€141 | |
| Financial charges | 65/66B | €2,023 | €1,164 | -€859 | -42.5% |
| Recurring financial charges | 65 | €2,023 | €1,164 | -€859 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,620 | €2,054 | +€3,674 | |
| Income taxes | 67/77 | €399 | €1,818 | +€1,419 | +356% |
| Profit (loss) for the period | 9904 | -€2,019 | €236 | +€2,255 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,019 | €236 | +€2,255 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.