AUIS Avocats: what changed
AUIS Avocats
Largest movements
- Financial fixed assets +€144,998
new in 2025: €144,998
- Cash -€77,356
down €77,356 (-74.9%), from €103,315 to €25,959
mainly Investment in fixed assets (net) (-€169,127) and Receivables within one year (-€9,343)
- Intangible fixed assets +€10,331
up €10,331 (+326%), from €3,169 to €13,500
- Receivables within one year +€9,343
up €9,343 (+805%), from €1,161 to €10,504
of which Other amounts receivable: +€8,818
- Profit (loss) carried forward +€84,614
up €84,614 (+88.7%), from €95,380 to €179,994
- Depreciation +€13,557
up €13,557 (+619%), from €2,190 to €15,747
- Gross operating margin +€6,247
up €6,247 (+5.0%), from €125,395 to €131,642
- Taxes +€2,609
up €2,609 (+9.6%), from €27,165 to €29,774
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 | €118,616 | €204,301 | +€85,685 | +72.2% |
| Fixed assets | 21/28 | €13,091 | €166,471 | +€153,380 | +1,172% |
| Intangible fixed assets | 21 | €3,169 | €13,500 | +€10,331 | +326% |
| Tangible fixed assets | 22/27 | €9,922 | €7,972 | -€1,950 | -19.7% |
| Furniture and vehicles | 24 | €9,922 | €7,972 | -€1,950 | -19.7% |
| Financial fixed assets | 28 | - | €144,998 | +€144,998 | |
| Current assets | 29/58 | €105,525 | €37,830 | -€67,695 | -64.2% |
| Amounts receivable within one year | 40/41 | €1,161 | €10,504 | +€9,343 | +805% |
| Trade receivables | 40 | €1,161 | €1,686 | +€525 | +45.2% |
| Other amounts receivable | 41 | - | €8,818 | +€8,818 | |
| Current investments | 50/53 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €103,315 | €25,959 | -€77,356 | -74.9% |
| Deferred charges and accrued income | 490/1 | €1,049 | €1,366 | +€317 | +30.2% |
| Total equity and liabilities | 10/49 | €118,616 | €204,301 | +€85,685 | +72.2% |
| Equity | 10/15 | €98,380 | €182,994 | +€84,614 | +86.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,380 | €179,994 | +€84,614 | +88.7% |
| Amounts payable | 17/49 | €20,236 | €21,307 | +€1,071 | +5.3% |
| Amounts payable within one year | 42/48 | €20,236 | €21,307 | +€1,071 | +5.3% |
| Trade debts | 44 | €66 | €595 | +€529 | +801% |
| Suppliers | 440/4 | €66 | €595 | +€529 | +801% |
| Taxes, remuneration and social security | 45 | €13,741 | €14,150 | +€409 | +3.0% |
| Taxes | 450/3 | €13,741 | €14,150 | +€409 | +3.0% |
| Other amounts payable | 47/48 | €6,429 | €6,562 | +€133 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,190 | €15,747 | +€13,557 | +619% |
| Other operating charges | 640/8 | €516 | €1,272 | +€756 | +147% |
| Gross operating margin | 9900 | €125,395 | €131,642 | +€6,247 | +5.0% |
| Operating profit (loss) | 9901 | €122,689 | €114,622 | -€8,067 | -6.6% |
| Financial income | 75/76B | €2 | €1 | -€1 | -71.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -71.0% |
| Financial charges | 65/66B | €146 | €234 | +€88 | +60.3% |
| Recurring financial charges | 65 | €146 | €234 | +€88 | +60.3% |
| Profit (loss) for the period before taxes | 9903 | €122,545 | €114,389 | -€8,156 | -6.7% |
| Income taxes | 67/77 | €27,165 | €29,774 | +€2,609 | +9.6% |
| Profit (loss) for the period | 9904 | €95,380 | €84,615 | -€10,765 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €95,380 | €84,615 | -€10,765 | -11.3% |
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 6 November 2026 via checked.be.