AVOCAT CORNILLE: 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 CORNILLE
Largest movements
- Receivables within one year +€10,108
up €10,108 (+13.0%), from €77,937 to €88,045
of which Other amounts receivable: +€9,787
- Tangible fixed assets -€6,460
down €6,460 (-25.9%), from €24,959 to €18,499
of which Plant, machinery and equipment: -€6,460
- Reserves +€5,000
up €5,000 (+29.7%), from €16,860 to €21,860
- Gross operating margin -€20,948
down €20,948 (-30.7%), from €68,217 to €47,269
- Taxes -€4,627
down €4,627 (-53.6%), from €8,625 to €3,998
- Depreciation -€3,230
down €3,230 (-33.3%), from €9,690 to €6,460
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 | €124,510 | €129,320 | +€4,810 | +3.9% |
| Fixed assets | 21/28 | €24,959 | €18,499 | -€6,460 | -25.9% |
| Tangible fixed assets | 22/27 | €24,959 | €18,499 | -€6,460 | -25.9% |
| Plant, machinery and equipment | 23 | €24,959 | €18,499 | -€6,460 | -25.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €99,552 | €110,821 | +€11,270 | +11.3% |
| Amounts receivable within one year | 40/41 | €77,937 | €88,045 | +€10,108 | +13.0% |
| Trade receivables | 40 | €13,148 | €13,469 | +€321 | +2.4% |
| Other amounts receivable | 41 | €64,790 | €74,576 | +€9,787 | +15.1% |
| Cash at bank and in hand | 54/58 | €21,614 | €22,776 | +€1,162 | +5.4% |
| Total equity and liabilities | 10/49 | €124,510 | €129,320 | +€4,810 | +3.9% |
| Equity | 10/15 | €93,623 | €98,914 | +€5,292 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,860 | €21,860 | +€5,000 | +29.7% |
| Distributable reserves | 133 | €16,860 | €21,860 | +€5,000 | +29.7% |
| Profit (loss) carried forward | 14 | €58,163 | €58,454 | +€292 | +0.5% |
| Amounts payable | 17/49 | €30,888 | €30,406 | -€482 | -1.6% |
| Amounts payable within one year | 42/48 | €30,888 | €30,406 | -€482 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €540 | €214 | -€326 | -60.4% |
| Credit institutions | 430/8 | €540 | €214 | -€326 | -60.4% |
| Trade debts | 44 | €371 | €629 | +€258 | +69.5% |
| Suppliers | 440/4 | €371 | €629 | +€258 | +69.5% |
| Taxes, remuneration and social security | 45 | €24,976 | €24,562 | -€414 | -1.7% |
| Taxes | 450/3 | €18,558 | €17,725 | -€834 | -4.5% |
| Remuneration and social security | 454/9 | €6,418 | €6,838 | +€420 | +6.5% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €29,290 | €29,594 | +€304 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,690 | €6,460 | -€3,230 | -33.3% |
| Other operating charges | 640/8 | €781 | €807 | +€26 | +3.3% |
| Gross operating margin | 9900 | €68,217 | €47,269 | -€20,948 | -30.7% |
| Operating profit (loss) | 9901 | €28,456 | €10,408 | -€18,047 | -63.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,124 | €1,119 | -€5 | -0.4% |
| Recurring financial charges | 65 | €1,124 | €1,119 | -€5 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €27,332 | €9,290 | -€18,043 | -66.0% |
| Income taxes | 67/77 | €8,625 | €3,998 | -€4,627 | -53.6% |
| Profit (loss) for the period | 9904 | €18,707 | €5,292 | -€13,416 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,707 | €5,292 | -€13,416 | -71.7% |
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 19 October 2026 via checked.be.