AV CONSULT AVOCAT: what changed
AV CONSULT AVOCAT
Largest movements
- Cash +€60,633
up €60,633 (+55.3%), from €109,669 to €170,302
mainly Net result for the year (+€39,621) and Tax, wage and social debts (+€13,479)
- Tangible fixed assets -€13,212
down €13,212 (-17.7%), from €74,750 to €61,538
of which Furniture and vehicles: -€10,236
- Receivables within one year -€4,637
down €4,637 (-90.5%), from €5,123 to €485
- Reserves +€39,621
up €39,621 (+24.5%), from €162,026 to €201,647
of which Distributable reserves: +€39,621
- Tax, wage and social debts +€13,479
up €13,479 (+256%), from €5,266 to €18,745
- Accrued charges and deferred income -€6,240
no longer reported in 2025 (was €6,240)
- Gross operating margin +€26,216
up €26,216 (+54.8%), from €47,852 to €74,068
- Taxes +€10,407
up €10,407 (+107%), from €9,742 to €20,149
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 | €199,036 | €242,126 | +€43,090 | +21.6% |
| Fixed assets | 21/28 | €74,750 | €61,538 | -€13,212 | -17.7% |
| Tangible fixed assets | 22/27 | €74,750 | €61,538 | -€13,212 | -17.7% |
| Land and buildings | 22 | €59,801 | €56,825 | -€2,976 | -5.0% |
| Furniture and vehicles | 24 | €14,949 | €4,713 | -€10,236 | -68.5% |
| Current assets | 29/58 | €124,286 | €180,588 | +€56,303 | +45.3% |
| Amounts receivable within one year | 40/41 | €5,123 | €485 | -€4,637 | -90.5% |
| Other amounts receivable | 41 | €5,123 | €485 | -€4,637 | -90.5% |
| Cash at bank and in hand | 54/58 | €109,669 | €170,302 | +€60,633 | +55.3% |
| Deferred charges and accrued income | 490/1 | €9,495 | €9,801 | +€307 | +3.2% |
| Total equity and liabilities | 10/49 | €199,036 | €242,126 | +€43,090 | +21.6% |
| Equity | 10/15 | €180,626 | €220,247 | +€39,621 | +21.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €162,026 | €201,647 | +€39,621 | +24.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €160,166 | €199,787 | +€39,621 | +24.7% |
| Amounts payable | 17/49 | €18,410 | €21,880 | +€3,469 | +18.8% |
| Amounts payable after more than one year | 17 | €972 | - | -€972 | |
| Financial debts | 170/4 | €972 | - | -€972 | |
| Amounts payable within one year | 42/48 | €11,199 | €21,880 | +€10,681 | +95.4% |
| Current portion of amounts payable after more than one year | 42 | €3,069 | €1,018 | -€2,051 | -66.8% |
| Trade debts | 44 | €1,000 | €1,100 | +€100 | +10.0% |
| Suppliers | 440/4 | €1,000 | €1,100 | +€100 | +10.0% |
| Taxes, remuneration and social security | 45 | €5,266 | €18,745 | +€13,479 | +256% |
| Taxes | 450/3 | €5,266 | €18,745 | +€13,479 | +256% |
| Other amounts payable | 47/48 | €1,864 | €1,017 | -€848 | -45.5% |
| Accrued charges and deferred income | 492/3 | €6,240 | - | -€6,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,675 | €13,212 | +€537 | +4.2% |
| Other operating charges | 640/8 | €820 | €1,029 | +€209 | +25.6% |
| Gross operating margin | 9900 | €47,852 | €74,068 | +€26,216 | +54.8% |
| Operating profit (loss) | 9901 | €34,357 | €59,827 | +€25,470 | +74.1% |
| Financial income | 75/76B | €486 | €488 | +€2 | +0.4% |
| Recurring financial income | 75 | €486 | €488 | +€2 | +0.4% |
| Financial charges | 65/66B | €581 | €546 | -€35 | -6.1% |
| Recurring financial charges | 65 | €581 | €546 | -€35 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €34,263 | €59,770 | +€25,507 | +74.4% |
| Income taxes | 67/77 | €9,742 | €20,149 | +€10,407 | +107% |
| Profit (loss) for the period | 9904 | €24,521 | €39,621 | +€15,100 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,521 | €39,621 | +€15,100 | +61.6% |
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 1 November 2026 via checked.be.