AVOCAT ARNAUD JANSEN: what changed
AVOCAT ARNAUD JANSEN
Largest movements
- Receivables within one year +€44,725
up €44,725 (+31.1%), from €143,941 to €188,666
of which Other amounts receivable: +€36,065
- Tangible fixed assets -€22,010
down €22,010 (-27.0%), from €81,497 to €59,487
of which Other tangible fixed assets: -€16,404
- Cash +€4,204
up €4,204 (+57.8%), from €7,279 to €11,483
mainly Net result for the year (+€60,174) and Tax, wage and social debts (+€30,648)
- Deferred charges and accrued income +€2,994
new in 2025: €2,994
- Tax, wage and social debts +€30,648
up €30,648 (+83.2%), from €36,848 to €67,496
of which Taxes: +€30,363
- Reserves +€22,000
up €22,000 (+19.0%), from €116,000 to €138,000
- Current portion of long-term debt -€18,666
down €18,666 (-77.5%), from €24,073 to €5,407
- Trade debts -€6,361
down €6,361 (-29.7%), from €21,386 to €15,025
- Gross operating margin -€15,752
down €15,752 (-9.7%), from €162,034 to €146,282
- Financial income +€10,829
up €10,829 (+132%), from €8,212 to €19,040
of which Non-recurring financial income: +€10,650
- Staff costs +€4,157
up €4,157 (+7.5%), from €55,085 to €59,242
- Taxes -€3,676
down €3,676 (-12.5%), from €29,513 to €25,837
- Other operating charges +€2,093
up €2,093 (+45.3%), from €4,619 to €6,712
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 | €234,804 | €263,597 | +€28,793 | +12.3% |
| Fixed assets | 21/28 | €83,584 | €60,454 | -€23,130 | -27.7% |
| Tangible fixed assets | 22/27 | €81,497 | €59,487 | -€22,010 | -27.0% |
| Furniture and vehicles | 24 | €11,145 | €5,539 | -€5,606 | -50.3% |
| Other tangible fixed assets | 26 | €70,351 | €53,948 | -€16,404 | -23.3% |
| Financial fixed assets | 28 | €2,087 | €967 | -€1,120 | -53.7% |
| Current assets | 29/58 | €151,220 | €203,142 | +€51,922 | +34.3% |
| Amounts receivable within one year | 40/41 | €143,941 | €188,666 | +€44,725 | +31.1% |
| Trade receivables | 40 | €61,703 | €70,362 | +€8,660 | +14.0% |
| Other amounts receivable | 41 | €82,239 | €118,304 | +€36,065 | +43.9% |
| Cash at bank and in hand | 54/58 | €7,279 | €11,483 | +€4,204 | +57.8% |
| Deferred charges and accrued income | 490/1 | - | €2,994 | +€2,994 | |
| Total equity and liabilities | 10/49 | €234,804 | €263,597 | +€28,793 | +12.3% |
| Equity | 10/15 | €128,668 | €150,842 | +€22,174 | +17.2% |
| Contributions | 10/11 | €7,680 | €7,680 | = | 0.0% |
| Contributions outside capital | 11 | €7,680 | €7,680 | = | 0.0% |
| Other | 1109/19 | €7,680 | €7,680 | = | 0.0% |
| Reserves | 13 | €116,000 | €138,000 | +€22,000 | +19.0% |
| Non-distributable reserves | 130/1 | €116,000 | €138,000 | +€22,000 | +19.0% |
| Reserves not available under the articles | 1311 | €116,000 | €138,000 | +€22,000 | +19.0% |
| Profit (loss) carried forward | 14 | €4,988 | €5,162 | +€174 | +3.5% |
| Amounts payable | 17/49 | €106,136 | €112,755 | +€6,619 | +6.2% |
| Amounts payable after more than one year | 17 | €23,042 | €23,042 | = | 0.0% |
| Financial debts | 170/4 | €23,042 | €23,042 | = | 0.0% |
| Amounts payable within one year | 42/48 | €83,094 | €88,715 | +€5,621 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €24,073 | €5,407 | -€18,666 | -77.5% |
| Trade debts | 44 | €21,386 | €15,025 | -€6,361 | -29.7% |
| Suppliers | 440/4 | €21,386 | €15,025 | -€6,361 | -29.7% |
| Taxes, remuneration and social security | 45 | €36,848 | €67,496 | +€30,648 | +83.2% |
| Taxes | 450/3 | €29,693 | €60,056 | +€30,363 | +102% |
| Remuneration and social security | 454/9 | €7,156 | €7,440 | +€285 | +4.0% |
| Other amounts payable | 47/48 | €787 | €787 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €998 | +€998 | |
| Remuneration, social security and pensions | 62 | €55,085 | €59,242 | +€4,157 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,025 | €11,489 | -€536 | -4.5% |
| Other operating charges | 640/8 | €4,619 | €6,712 | +€2,093 | +45.3% |
| Non-recurring operating charges | 66A | €1,690 | - | -€1,690 | |
| Gross operating margin | 9900 | €162,034 | €146,282 | -€15,752 | -9.7% |
| Operating profit (loss) | 9901 | €88,615 | €68,839 | -€19,776 | -22.3% |
| Financial income | 75/76B | €8,212 | €19,040 | +€10,829 | +132% |
| Recurring financial income | 75 | €3,585 | €3,764 | +€179 | +5.0% |
| Non-recurring financial income | 76B | €4,627 | €15,277 | +€10,650 | +230% |
| Financial charges | 65/66B | €3,321 | €1,869 | -€1,452 | -43.7% |
| Recurring financial charges | 65 | €3,321 | €1,869 | -€1,452 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €93,506 | €86,011 | -€7,495 | -8.0% |
| Income taxes | 67/77 | €29,513 | €25,837 | -€3,676 | -12.5% |
| Profit (loss) for the period | 9904 | €63,993 | €60,174 | -€3,819 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,993 | €60,174 | -€3,819 | -6.0% |
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 7 November 2026 via checked.be.