Avocat Fitissenko: 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 Fitissenko
Largest movements
- Tangible fixed assets +€197,675
up €197,675 (+11,894%), from €1,662 to €199,337
of which Land and buildings: +€196,728
- Cash +€73,244
up €73,244 (+75.5%), from €97,073 to €170,317
mainly Debts after one year (+€188,480) and Current investments (+€45,000)
- Current investments -€45,000
no longer reported in 2025 (was €45,000)
- Receivables within one year +€14,475
up €14,475 (+597%), from €2,425 to €16,901
of which Other amounts receivable: +€14,475
- Debts after one year +€188,480
new in 2025: €188,480
- Profit (loss) carried forward +€43,582
up €43,582 (+31.4%), from €138,970 to €182,553
- Current portion of long-term debt +€5,769
new in 2025: €5,769
- Gross operating margin -€43,951
down €43,951 (-42.3%), from €103,951 to €60,000
- Taxes -€10,603
down €10,603 (-41.2%), from €25,752 to €15,149
- Financial income +€2,256
up €2,256 (+417,831%), from €1 to €2,257
- Financial charges +€1,098
up €1,098 (+8,937%), from €12 to €1,111
- Depreciation +€1,089
up €1,089 (+101%), from €1,081 to €2,170
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 | €146,792 | €386,790 | +€239,998 | +163% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,662 | €199,337 | +€197,675 | +11,894% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,662 | €199,337 | +€197,675 | +11,894% |
| Land and buildings | 22 | - | €196,728 | +€196,728 | |
| Furniture and vehicles | 24 | €1,662 | €2,609 | +€947 | +57.0% |
| Current assets | 29/58 | €145,130 | €187,453 | +€42,322 | +29.2% |
| Amounts receivable within one year | 40/41 | €2,425 | €16,901 | +€14,475 | +597% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,425 | €16,901 | +€14,475 | +597% |
| Current investments | 50/53 | €45,000 | - | -€45,000 | |
| Cash at bank and in hand | 54/58 | €97,073 | €170,317 | +€73,244 | +75.5% |
| Deferred charges and accrued income | 490/1 | €631 | €235 | -€397 | -62.8% |
| Total equity and liabilities | 10/49 | €146,792 | €386,790 | +€239,998 | +163% |
| Equity | 10/15 | €142,970 | €186,553 | +€43,582 | +30.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,970 | €182,553 | +€43,582 | +31.4% |
| Amounts payable | 17/49 | €3,822 | €200,238 | +€196,416 | +5,139% |
| Amounts payable after more than one year | 17 | - | €188,480 | +€188,480 | |
| Financial debts | 170/4 | - | €188,480 | +€188,480 | |
| Amounts payable within one year | 42/48 | €3,822 | €11,757 | +€7,936 | +208% |
| Current portion of amounts payable after more than one year | 42 | - | €5,769 | +€5,769 | |
| Trade debts | 44 | €263 | €813 | +€550 | +209% |
| Suppliers | 440/4 | €263 | €321 | +€58 | +21.9% |
| Bills of exchange payable | 441 | - | €493 | +€493 | |
| Taxes, remuneration and social security | 45 | €1,215 | €789 | -€425 | -35.0% |
| Taxes | 450/3 | €1,215 | €789 | -€425 | -35.0% |
| Other amounts payable | 47/48 | €2,344 | €4,385 | +€2,042 | +87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,081 | €2,170 | +€1,089 | +101% |
| Other operating charges | 640/8 | €306 | €246 | -€60 | -19.5% |
| Gross operating margin | 9900 | €103,951 | €60,000 | -€43,951 | -42.3% |
| Operating profit (loss) | 9901 | €102,564 | €57,584 | -€44,980 | -43.9% |
| Financial income | 75/76B | €1 | €2,257 | +€2,256 | +417,831% |
| Recurring financial income | 75 | €1 | €2,257 | +€2,256 | +417,831% |
| Financial charges | 65/66B | €12 | €1,111 | +€1,098 | +8,937% |
| Recurring financial charges | 65 | €12 | €1,111 | +€1,098 | +8,937% |
| Profit (loss) for the period before taxes | 9903 | €102,553 | €58,731 | -€43,822 | -42.7% |
| Income taxes | 67/77 | €25,752 | €15,149 | -€10,603 | -41.2% |
| Profit (loss) for the period | 9904 | €76,801 | €43,582 | -€33,218 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €76,801 | €43,582 | -€33,218 | -43.3% |
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 14 October 2026 via checked.be.