Avocat Vroonen: 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 Vroonen
Largest movements
- Receivables within one year -€4,013
down €4,013 (-19.9%), from €20,149 to €16,135
of which Trade receivables: -€5,400
- Cash +€1,518
up €1,518 (+455%), from €334 to €1,852
mainly Tax, wage and social debts (+€4,398) and Receivables within one year (+€4,013)
- Tangible fixed assets -€367
down €367 (-26.9%), from €1,368 to €1,000
- Tax, wage and social debts +€4,398
up €4,398 (+149%), from €2,961 to €7,359
- Trade debts -€3,024
down €3,024 (-42.8%), from €7,063 to €4,038
- Other debts -€1,882
down €1,882 (-35.7%), from €5,265 to €3,383
- Profit (loss) carried forward -€1,271
down €1,271 (-92.9%), from €1,368 to €98
- Current portion of long-term debt -€1,217
down €1,217 (-45.1%), from €2,701 to €1,483
- Staff costs +€2,537
up €2,537 (+12.3%), from €20,648 to €23,185
- Other operating charges -€806
down €806 (-10.0%), from €8,037 to €7,232
- Gross operating margin -€602
down €602 (-1.8%), from €33,489 to €32,887
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 | €22,357 | €19,361 | -€2,997 | -13.4% |
| Fixed assets | 21/28 | €1,573 | €1,205 | -€367 | -23.4% |
| Tangible fixed assets | 22/27 | €1,368 | €1,000 | -€367 | -26.9% |
| Furniture and vehicles | 24 | €1,368 | €1,000 | -€367 | -26.9% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €20,784 | €18,155 | -€2,629 | -12.6% |
| Amounts receivable within one year | 40/41 | €20,149 | €16,135 | -€4,013 | -19.9% |
| Trade receivables | 40 | €15,103 | €9,703 | -€5,400 | -35.8% |
| Other amounts receivable | 41 | €5,046 | €6,432 | +€1,386 | +27.5% |
| Cash at bank and in hand | 54/58 | €334 | €1,852 | +€1,518 | +455% |
| Deferred charges and accrued income | 490/1 | €302 | €168 | -€134 | -44.4% |
| Total equity and liabilities | 10/49 | €22,357 | €19,361 | -€2,997 | -13.4% |
| Equity | 10/15 | €4,368 | €3,098 | -€1,271 | -29.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,368 | €98 | -€1,271 | -92.9% |
| Amounts payable | 17/49 | €17,989 | €16,263 | -€1,726 | -9.6% |
| Amounts payable within one year | 42/48 | €17,989 | €16,263 | -€1,726 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €2,701 | €1,483 | -€1,217 | -45.1% |
| Trade debts | 44 | €7,063 | €4,038 | -€3,024 | -42.8% |
| Suppliers | 440/4 | €7,063 | €4,038 | -€3,024 | -42.8% |
| Taxes, remuneration and social security | 45 | €2,961 | €7,359 | +€4,398 | +149% |
| Taxes | 450/3 | €2,961 | €7,359 | +€4,398 | +149% |
| Other amounts payable | 47/48 | €5,265 | €3,383 | -€1,882 | -35.7% |
| Remuneration, social security and pensions | 62 | €20,648 | €23,185 | +€2,537 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €367 | +€266 | +261% |
| Other operating charges | 640/8 | €8,037 | €7,232 | -€806 | -10.0% |
| Gross operating margin | 9900 | €33,489 | €32,887 | -€602 | -1.8% |
| Operating profit (loss) | 9901 | €4,702 | €2,103 | -€2,599 | -55.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €380 | €260 | -€120 | -31.5% |
| Recurring financial charges | 65 | €380 | €260 | -€120 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €4,323 | €1,843 | -€2,480 | -57.4% |
| Income taxes | 67/77 | €2,954 | €3,114 | +€159 | +5.4% |
| Profit (loss) for the period | 9904 | €1,368 | -€1,271 | -€2,639 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,368 | -€1,271 | -€2,639 |
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 18 October 2026 via checked.be.