AVOCAT TRAMASURE: 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 TRAMASURE
Largest movements
- Tangible fixed assets -€3,268
down €3,268 (-51.6%), from €6,332 to €3,064
of which Furniture and vehicles: -€2,611
- Cash -€735
down €735 (-79.2%), from €927 to €192
mainly Tax, wage and social debts (-€8,531) and Current portion of long-term debt (-€3,228)
- Receivables within one year +€513
up €513 (+1.9%), from €26,499 to €27,012
- Tax, wage and social debts -€8,531
down €8,531 (-72.0%), from €11,843 to €3,312
- Profit (loss) carried forward +€6,793
up €6,793 (+17.2%), from -€39,511 to -€32,718
- Current portion of long-term debt -€3,228
no longer reported in 2025 (was €3,228)
- Trade debts +€1,476
up €1,476 (+33.7%), from €4,384 to €5,860
- Gross operating margin +€17,757
up €17,757, from -€10,722 to €7,036
- Taxes -€3,535
down €3,535, from €35 to -€3,500
- Financial charges -€2,421
down €2,421 (-91.4%), from €2,648 to €227
- Depreciation -€732
down €732 (-18.3%), from €4,000 to €3,268
- Other operating charges -€198
down €198 (-44.4%), from €445 to €248
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 | €33,759 | €30,268 | -€3,490 | -10.3% |
| Fixed assets | 21/28 | €6,332 | €3,064 | -€3,268 | -51.6% |
| Tangible fixed assets | 22/27 | €6,332 | €3,064 | -€3,268 | -51.6% |
| Furniture and vehicles | 24 | €2,611 | - | -€2,611 | |
| Other tangible fixed assets | 26 | €3,722 | €3,064 | -€658 | -17.7% |
| Current assets | 29/58 | €27,426 | €27,204 | -€222 | -0.8% |
| Amounts receivable within one year | 40/41 | €26,499 | €27,012 | +€513 | +1.9% |
| Other amounts receivable | 41 | €26,499 | €27,012 | +€513 | +1.9% |
| Cash at bank and in hand | 54/58 | €927 | €192 | -€735 | -79.2% |
| Total equity and liabilities | 10/49 | €33,759 | €30,268 | -€3,490 | -10.3% |
| Equity | 10/15 | €14,089 | €20,882 | +€6,793 | +48.2% |
| Contributions | 10/11 | €53,600 | €53,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,511 | -€32,718 | +€6,793 | +17.2% |
| Amounts payable | 17/49 | €19,670 | €9,386 | -€10,283 | -52.3% |
| Amounts payable within one year | 42/48 | €19,670 | €9,386 | -€10,283 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €3,228 | - | -€3,228 | |
| Trade debts | 44 | €4,384 | €5,860 | +€1,476 | +33.7% |
| Suppliers | 440/4 | €4,384 | €5,860 | +€1,476 | +33.7% |
| Taxes, remuneration and social security | 45 | €11,843 | €3,312 | -€8,531 | -72.0% |
| Taxes | 450/3 | €11,843 | €3,312 | -€8,531 | -72.0% |
| Other amounts payable | 47/48 | €215 | €215 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €96 | - | -€96 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €3,268 | -€732 | -18.3% |
| Other operating charges | 640/8 | €445 | €248 | -€198 | -44.4% |
| Gross operating margin | 9900 | -€10,722 | €7,036 | +€17,757 | |
| Operating profit (loss) | 9901 | -€15,264 | €3,520 | +€18,783 | |
| Financial charges | 65/66B | €2,648 | €227 | -€2,421 | -91.4% |
| Recurring financial charges | 65 | €2,648 | €227 | -€2,421 | -91.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,912 | €3,292 | +€21,204 | |
| Income taxes | 67/77 | €35 | -€3,500 | -€3,535 | |
| Profit (loss) for the period | 9904 | -€17,947 | €6,793 | +€24,739 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,947 | €6,793 | +€24,739 |
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 29 October 2026 via checked.be.