Avocat Aude Dufour: 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.
Avocat Aude Dufour
Largest movements
- Stocks and contracts +€22,159
new in 2025: €22,159
- Cash -€15,785
down €15,785 (-6.4%), from €248,335 to €232,550
mainly Investment in fixed assets (net) (-€40,553) and Stocks and contracts (-€22,159)
- Deferred charges and accrued income -€7,136
down €7,136 (-74.1%), from €9,624 to €2,488
- Current portion of long-term debt +€24,482
up €24,482 (+59.9%), from €40,860 to €65,342
- Debts after one year -€13,548
down €13,548 (-24.9%), from €54,378 to €40,829
- Tax, wage and social debts -€10,301
down €10,301 (-79.0%), from €13,037 to €2,735
of which Taxes: -€8,819
- Depreciation -€11,893
down €11,893 (-24.0%), from €49,629 to €37,736
- Staff costs -€8,546
down €8,546 (-9.4%), from €91,289 to €82,743
- Taxes +€6,068
up €6,068 (+96.3%), from -€6,303 to -€235
- Financial income +€5,276
up €5,276 (+492%), from €1,073 to €6,349
of which Financial income: +€2,993
- Gross operating margin +€1,963
up €1,963 (+1.6%), from €123,126 to €125,089
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 | €592,440 | €590,957 | -€1,483 | -0.3% |
| Fixed assets | 21/28 | €276,636 | €279,453 | +€2,817 | +1.0% |
| Tangible fixed assets | 22/27 | €276,428 | €279,245 | +€2,817 | +1.0% |
| Land and buildings | 22 | €176,972 | €159,540 | -€17,432 | -9.9% |
| Plant, machinery and equipment | 23 | €16,546 | €15,463 | -€1,082 | -6.5% |
| Furniture and vehicles | 24 | €33,878 | €26,995 | -€6,883 | -20.3% |
| Leasing and similar rights | 25 | €49,032 | €77,246 | +€28,214 | +57.5% |
| Financial fixed assets | 28 | €208 | €208 | = | 0.0% |
| Current assets | 29/58 | €315,803 | €311,504 | -€4,299 | -1.4% |
| Stocks and contracts in progress | 3 | - | €22,159 | +€22,159 | |
| Stocks | 30/36 | - | €22,159 | +€22,159 | |
| Amounts receivable within one year | 40/41 | €57,844 | €54,307 | -€3,537 | -6.1% |
| Other amounts receivable | 41 | €57,844 | €54,307 | -€3,537 | -6.1% |
| Cash at bank and in hand | 54/58 | €248,335 | €232,550 | -€15,785 | -6.4% |
| Deferred charges and accrued income | 490/1 | €9,624 | €2,488 | -€7,136 | -74.1% |
| Total equity and liabilities | 10/49 | €592,440 | €590,957 | -€1,483 | -0.3% |
| Equity | 10/15 | €477,618 | €472,184 | -€5,434 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,860 | €41,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €417,158 | €411,724 | -€5,434 | -1.3% |
| Amounts payable | 17/49 | €114,822 | €118,773 | +€3,951 | +3.4% |
| Amounts payable after more than one year | 17 | €54,378 | €40,829 | -€13,548 | -24.9% |
| Financial debts | 170/4 | €54,378 | €40,829 | -€13,548 | -24.9% |
| Amounts payable within one year | 42/48 | €53,897 | €68,077 | +€14,181 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €40,860 | €65,342 | +€24,482 | +59.9% |
| Taxes, remuneration and social security | 45 | €13,037 | €2,735 | -€10,301 | -79.0% |
| Taxes | 450/3 | €9,383 | €564 | -€8,819 | -94.0% |
| Remuneration and social security | 454/9 | €3,654 | €2,171 | -€1,482 | -40.6% |
| Accrued charges and deferred income | 492/3 | €6,548 | €9,866 | +€3,319 | +50.7% |
| Non-recurring operating income | 76A | - | €9,163 | +€9,163 | |
| Remuneration, social security and pensions | 62 | €91,289 | €82,743 | -€8,546 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,629 | €37,736 | -€11,893 | -24.0% |
| Other operating charges | 640/8 | €10,657 | €10,214 | -€443 | -4.2% |
| Gross operating margin | 9900 | €123,126 | €125,089 | +€1,963 | +1.6% |
| Operating profit (loss) | 9901 | -€28,449 | -€5,603 | +€22,846 | +80.3% |
| Financial income | 75/76B | €1,073 | €6,349 | +€5,276 | +492% |
| Recurring financial income | 75 | €1,073 | €4,066 | +€2,993 | +279% |
| Non-recurring financial income | 76B | - | €2,283 | +€2,283 | |
| Financial charges | 65/66B | €4,491 | €6,414 | +€1,923 | +42.8% |
| Recurring financial charges | 65 | €4,491 | €5,664 | +€1,173 | +26.1% |
| Non-recurring financial charges | 66B | - | €750 | +€750 | |
| Profit (loss) for the period before taxes | 9903 | -€31,867 | -€5,669 | +€26,199 | +82.2% |
| Income taxes | 67/77 | -€6,303 | -€235 | +€6,068 | +96.3% |
| Profit (loss) for the period | 9904 | -€25,564 | -€5,434 | +€20,131 | +78.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,564 | -€5,434 | +€20,131 | +78.7% |
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 30 October 2026 via checked.be.