AUDREY LACKNER 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.
AUDREY LACKNER AVOCAT
Largest movements
- Cash +€13,343
up €13,343 (+28.8%), from €46,393 to €59,736
mainly Net result for the year (+€21,522) and Advances received (+€9,357)
- Receivables within one year +€10,607
up €10,607 (+113%), from €9,384 to €19,991
of which Other amounts receivable: +€5,587
- Tangible fixed assets -€1,482
down €1,482 (-30.0%), from €4,937 to €3,455
- Profit (loss) carried forward +€21,522
up €21,522 (+77.7%), from €27,682 to €49,204
- Advances received +€9,357
up €9,357 (+221%), from €4,235 to €13,592
- Debts after one year -€5,885
no longer reported in 2025 (was €5,885)
- Current portion of long-term debt -€2,624
down €2,624 (-25.0%), from €10,509 to €7,885
- Gross operating margin -€7,443
down €7,443 (-17.0%), from €43,863 to €36,419
- Other operating charges +€1,609
new in 2025: €1,609
- Taxes -€1,308
down €1,308 (-15.7%), from €8,331 to €7,022
- Write-downs -€1,108
no longer reported in 2025 (was €1,108)
- Financial charges +€911
up €911 (+32.7%), from €2,786 to €3,697
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 | €61,420 | €84,312 | +€22,892 | +37.3% |
| Fixed assets | 21/28 | €4,937 | €3,455 | -€1,482 | -30.0% |
| Tangible fixed assets | 22/27 | €4,937 | €3,455 | -€1,482 | -30.0% |
| Furniture and vehicles | 24 | €4,937 | €3,455 | -€1,482 | -30.0% |
| Current assets | 29/58 | €56,483 | €80,857 | +€24,374 | +43.2% |
| Amounts receivable within one year | 40/41 | €9,384 | €19,991 | +€10,607 | +113% |
| Trade receivables | 40 | €6,884 | €11,904 | +€5,020 | +72.9% |
| Other amounts receivable | 41 | €2,500 | €8,087 | +€5,587 | +223% |
| Cash at bank and in hand | 54/58 | €46,393 | €59,736 | +€13,343 | +28.8% |
| Deferred charges and accrued income | 490/1 | €707 | €1,130 | +€424 | +60.0% |
| Total equity and liabilities | 10/49 | €61,420 | €84,312 | +€22,892 | +37.3% |
| Equity | 10/15 | €28,682 | €50,204 | +€21,522 | +75.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,682 | €49,204 | +€21,522 | +77.7% |
| Amounts payable | 17/49 | €32,738 | €34,108 | +€1,370 | +4.2% |
| Amounts payable after more than one year | 17 | €5,885 | - | -€5,885 | |
| Financial debts | 170/4 | €5,885 | - | -€5,885 | |
| Amounts payable within one year | 42/48 | €26,853 | €34,108 | +€7,255 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €10,509 | €7,885 | -€2,624 | -25.0% |
| Trade debts | 44 | €1,112 | €923 | -€189 | -17.0% |
| Suppliers | 440/4 | €1,112 | €923 | -€189 | -17.0% |
| Advances received on contracts in progress | 46 | €4,235 | €13,592 | +€9,357 | +221% |
| Taxes, remuneration and social security | 45 | €10,997 | €11,709 | +€712 | +6.5% |
| Taxes | 450/3 | €10,997 | €11,709 | +€712 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,119 | €2,908 | -€210 | -6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,108 | - | -€1,108 | |
| Other operating charges | 640/8 | - | €1,609 | +€1,609 | |
| Gross operating margin | 9900 | €43,863 | €36,419 | -€7,443 | -17.0% |
| Operating profit (loss) | 9901 | €39,636 | €31,901 | -€7,735 | -19.5% |
| Financial income | 75/76B | €75 | €340 | +€265 | +353% |
| Recurring financial income | 75 | €75 | €340 | +€265 | +353% |
| Financial charges | 65/66B | €2,786 | €3,697 | +€911 | +32.7% |
| Recurring financial charges | 65 | €2,786 | €3,697 | +€911 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €36,925 | €28,544 | -€8,381 | -22.7% |
| Income taxes | 67/77 | €8,331 | €7,022 | -€1,308 | -15.7% |
| Profit (loss) for the period | 9904 | €28,595 | €21,522 | -€7,073 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,595 | €21,522 | -€7,073 | -24.7% |
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 25 October 2026 via checked.be.