ASAP- AVOCATS: 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.
ASAP- AVOCATS
Largest movements
- Deferred charges and accrued income -€50,275
down €50,275 (-16.9%), from €297,738 to €247,462
- Receivables within one year -€34,785
down €34,785 (-21.8%), from €159,421 to €124,637
of which Trade receivables: -€31,974
- Cash +€26,461
up €26,461 (+16.4%), from €161,241 to €187,703
mainly Deferred charges and accrued income (+€50,275) and Net result for the year (+€40,098)
- Trade debts -€48,372
down €48,372 (-41.6%), from €116,152 to €67,781
- Other debts -€26,275
down €26,275 (-51.5%), from €51,000 to €24,725
- Profit (loss) carried forward +€13,368
up €13,368 (+4.0%), from €333,927 to €347,295
- Gross operating margin +€76,765
up €76,765 (+56.6%), from €135,734 to €212,499
- Staff costs +€27,024
up €27,024 (+24.7%), from €109,197 to €136,221
- Taxes +€2,648
up €2,648 (+26.2%), from €10,103 to €12,750
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 | €655,056 | €590,284 | -€64,772 | -9.9% |
| Fixed assets | 21/28 | €36,656 | €30,482 | -€6,174 | -16.8% |
| Tangible fixed assets | 22/27 | €33,456 | €27,282 | -€6,174 | -18.5% |
| Furniture and vehicles | 24 | €27,654 | €22,756 | -€4,898 | -17.7% |
| Other tangible fixed assets | 26 | €5,802 | €4,526 | -€1,276 | -22.0% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €618,400 | €559,802 | -€58,599 | -9.5% |
| Amounts receivable within one year | 40/41 | €159,421 | €124,637 | -€34,785 | -21.8% |
| Trade receivables | 40 | €148,659 | €116,685 | -€31,974 | -21.5% |
| Other amounts receivable | 41 | €10,763 | €7,952 | -€2,811 | -26.1% |
| Cash at bank and in hand | 54/58 | €161,241 | €187,703 | +€26,461 | +16.4% |
| Deferred charges and accrued income | 490/1 | €297,738 | €247,462 | -€50,275 | -16.9% |
| Total equity and liabilities | 10/49 | €655,056 | €590,284 | -€64,772 | -9.9% |
| Equity | 10/15 | €426,894 | €440,262 | +€13,368 | +3.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €62,968 | €62,968 | = | 0.0% |
| Distributable reserves | 133 | €62,968 | €62,968 | = | 0.0% |
| Profit (loss) carried forward | 14 | €333,927 | €347,295 | +€13,368 | +4.0% |
| Amounts payable | 17/49 | €228,162 | €150,022 | -€78,140 | -34.2% |
| Amounts payable within one year | 42/48 | €224,170 | €144,634 | -€79,536 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €6,847 | €6,827 | -€20 | -0.3% |
| Trade debts | 44 | €116,152 | €67,781 | -€48,372 | -41.6% |
| Suppliers | 440/4 | €116,152 | €67,781 | -€48,372 | -41.6% |
| Taxes, remuneration and social security | 45 | €50,170 | €45,301 | -€4,869 | -9.7% |
| Taxes | 450/3 | €34,582 | €26,730 | -€7,852 | -22.7% |
| Remuneration and social security | 454/9 | €15,588 | €18,572 | +€2,983 | +19.1% |
| Other amounts payable | 47/48 | €51,000 | €24,725 | -€26,275 | -51.5% |
| Accrued charges and deferred income | 492/3 | €3,992 | €5,388 | +€1,395 | +35.0% |
| Remuneration, social security and pensions | 62 | €109,197 | €136,221 | +€27,024 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,203 | €9,912 | -€1,291 | -11.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,975 | +€1,975 | |
| Other operating charges | 640/8 | €11,358 | €10,928 | -€430 | -3.8% |
| Gross operating margin | 9900 | €135,734 | €212,499 | +€76,765 | +56.6% |
| Operating profit (loss) | 9901 | €3,976 | €53,463 | +€49,486 | +1,245% |
| Financial income | 75/76B | €0 | €277 | +€277 | +693,450% |
| Recurring financial income | 75 | €0 | €277 | +€277 | +693,450% |
| Non-recurring financial income | 76B | - | €277 | +€277 | |
| Financial charges | 65/66B | €1,189 | €892 | -€297 | -25.0% |
| Recurring financial charges | 65 | €1,189 | €892 | -€297 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €2,787 | €52,848 | +€50,061 | +1,796% |
| Income taxes | 67/77 | €10,103 | €12,750 | +€2,648 | +26.2% |
| Profit (loss) for the period | 9904 | -€7,315 | €40,098 | +€47,413 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,315 | €40,098 | +€47,413 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.