AT 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.
AT AVOCAT
Largest movements
- Cash +€51,057
up €51,057 (+443%), from €11,524 to €62,581
mainly Net result for the year (+€26,870) and Receivables within one year (+€10,761)
- Receivables within one year -€10,761
down €10,761 (-78.5%), from €13,703 to €2,942
of which Other amounts receivable: -€8,435
- Tangible fixed assets -€4,134
down €4,134 (-59.5%), from €6,950 to €2,816
of which Furniture and vehicles: -€5,605
- Profit (loss) carried forward +€26,037
up €26,037 (+209%), from €12,462 to €38,498
- Other debts +€9,051
up €9,051 (+53.9%), from €16,801 to €25,852
- Gross operating margin +€31,644
up €31,644 (+449%), from €7,054 to €38,699
- Taxes +€7,183
up €7,183 (+2,793%), from €257 to €7,440
- Depreciation -€3,308
down €3,308 (-56.0%), from €5,903 to €2,595
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 | €34,654 | €70,151 | +€35,497 | +102% |
| Formation expenses | 20 | €1,504 | €1,003 | -€501 | -33.3% |
| Fixed assets | 21/28 | €7,587 | €3,202 | -€4,385 | -57.8% |
| Intangible fixed assets | 21 | €637 | €386 | -€251 | -39.4% |
| Tangible fixed assets | 22/27 | €6,950 | €2,816 | -€4,134 | -59.5% |
| Plant, machinery and equipment | 23 | - | €1,471 | +€1,471 | |
| Furniture and vehicles | 24 | €6,950 | €1,345 | -€5,605 | -80.7% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €25,563 | €65,946 | +€40,384 | +158% |
| Amounts receivable within one year | 40/41 | €13,703 | €2,942 | -€10,761 | -78.5% |
| Trade receivables | 40 | €4,318 | €1,992 | -€2,326 | -53.9% |
| Other amounts receivable | 41 | €9,385 | €950 | -€8,435 | -89.9% |
| Cash at bank and in hand | 54/58 | €11,524 | €62,581 | +€51,057 | +443% |
| Deferred charges and accrued income | 490/1 | €336 | €424 | +€88 | +26.1% |
| Total equity and liabilities | 10/49 | €34,654 | €70,151 | +€35,497 | +102% |
| Equity | 10/15 | €12,463 | €38,499 | +€26,037 | +209% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,462 | €38,498 | +€26,037 | +209% |
| Amounts payable | 17/49 | €22,191 | €31,651 | +€9,460 | +42.6% |
| Amounts payable within one year | 42/48 | €22,191 | €31,651 | +€9,460 | +42.6% |
| Trade debts | 44 | €375 | €518 | +€143 | +38.1% |
| Suppliers | 440/4 | €375 | €518 | +€143 | +38.1% |
| Taxes, remuneration and social security | 45 | €5,015 | €5,281 | +€267 | +5.3% |
| Taxes | 450/3 | €5,015 | €5,281 | +€267 | +5.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €16,801 | €25,852 | +€9,051 | +53.9% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,903 | €2,595 | -€3,308 | -56.0% |
| Other operating charges | 640/8 | €1,200 | €1,214 | +€14 | +1.2% |
| Non-recurring operating charges | 66A | €436 | €395 | -€41 | -9.4% |
| Gross operating margin | 9900 | €7,054 | €38,699 | +€31,644 | +449% |
| Operating profit (loss) | 9901 | -€485 | €34,495 | +€34,979 | |
| Financial income | 75/76B | €14 | €19 | +€6 | +40.5% |
| Recurring financial income | 75 | €14 | €19 | +€6 | +40.5% |
| Financial charges | 65/66B | €203 | €204 | +€0 | +0.2% |
| Recurring financial charges | 65 | €203 | €204 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€674 | €34,310 | +€34,984 | |
| Income taxes | 67/77 | €257 | €7,440 | +€7,183 | +2,793% |
| Profit (loss) for the period | 9904 | -€932 | €26,870 | +€27,801 | |
| Profit (loss) for the period to be appropriated | 9905 | -€932 | €26,870 | +€27,801 |
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 18 October 2026 via checked.be.