AVOCATS TASSET: what changed
What changed
AVOCATS TASSET
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€92,003
2024 · €14,743+€77,260
Equity
€116,015
2024 · €24,011+€92,003
Cash
€124,887
2024 · €56,759+€68,129
Balance sheet total
€371,153
2024 · €231,625+€139,528
Largest movements
Assets
- Cash +€68,129
up €68,129 (+120%), from €56,759 to €124,887
mainly Net result for the year (+€92,003) and Trade debts (+€69,509)
- Receivables within one year +€47,961
up €47,961 (+336%), from €14,290 to €62,252
of which Trade receivables: +€50,421
- Tangible fixed assets +€20,197
up €20,197 (+13.8%), from €146,753 to €166,950
of which Furniture and vehicles: +€30,093
Equity and liabilities
- Profit (loss) carried forward +€92,003
up €92,003 (+1,444%), from €6,370 to €98,373
- Trade debts +€69,509
up €69,509 (+319%), from €21,776 to €91,285
- Other debts -€27,835
down €27,835 (-47.9%), from €58,100 to €30,265
- Current portion of long-term debt +€8,437
up €8,437 (+30.4%), from €27,732 to €36,169
- Debts after one year -€4,955
down €4,955 (-7.3%), from €67,926 to €62,971
Income statement
- Gross operating margin +€114,627
up €114,627 (+89.0%), from €128,852 to €243,480
- Taxes +€28,147
up €28,147 (+267%), from €10,543 to €38,691
- Depreciation +€7,815
up €7,815 (+29.0%), from €26,905 to €34,720
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€14,743
Gross operating margin
+€114,627
Staff costs
-€1,160
Depreciation
-€7,815
Other operating charges
-€1,166
Financial income
-€110
Financial charges
+€1,031
Taxes
-€28,147
Result 2025
€92,003
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€119,564
Investment
-€54,917
Financing
+€3,482
Cash 2024
€56,759
From operations (derived)
+€119,564
Net result for the year
+€92,003
Depreciation
+€34,720
Receivables within one year
-€47,961
Deferred charges and accrued income
-€3,241
Trade debts
+€69,509
Tax, wage and social debts
+€3,663
Other debts
-€27,835
Accrued charges and deferred income
-€1,293
Investment (derived)
-€54,917
Investment in fixed assets (net)
-€54,917
Financing
+€3,482
Debts after one year
-€4,955
Current portion of long-term debt
+€8,437
Cash 2025
€124,887
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,625 | €371,153 | +€139,528 | +60.2% |
| Fixed assets | 21/28 | €147,093 | €167,290 | +€20,197 | +13.7% |
| Tangible fixed assets | 22/27 | €146,753 | €166,950 | +€20,197 | +13.8% |
| Plant, machinery and equipment | 23 | €3,045 | €3,045 | = | 0.0% |
| Furniture and vehicles | 24 | €51,859 | €81,952 | +€30,093 | +58.0% |
| Leasing and similar rights | 25 | €2,050 | €1,413 | -€637 | -31.1% |
| Other tangible fixed assets | 26 | €89,799 | €80,540 | -€9,259 | -10.3% |
| Financial fixed assets | 28 | €341 | €341 | = | 0.0% |
| Current assets | 29/58 | €84,532 | €203,863 | +€119,331 | +141% |
| Amounts receivable within one year | 40/41 | €14,290 | €62,252 | +€47,961 | +336% |
| Trade receivables | 40 | €11,831 | €62,252 | +€50,421 | +426% |
| Other amounts receivable | 41 | €2,460 | - | -€2,460 | |
| Cash at bank and in hand | 54/58 | €56,759 | €124,887 | +€68,129 | +120% |
| Deferred charges and accrued income | 490/1 | €13,483 | €16,724 | +€3,241 | +24.0% |
| Total equity and liabilities | 10/49 | €231,625 | €371,153 | +€139,528 | +60.2% |
| Equity | 10/15 | €24,011 | €116,015 | +€92,003 | +383% |
| Contributions | 10/11 | €14,505 | €14,505 | = | 0.0% |
| Reserves | 13 | €3,137 | €3,137 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,686 | €1,686 | = | 0.0% |
| Distributable reserves | 133 | €1,450 | €1,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,370 | €98,373 | +€92,003 | +1,444% |
| Amounts payable | 17/49 | €207,614 | €255,139 | +€47,525 | +22.9% |
| Amounts payable after more than one year | 17 | €67,926 | €62,971 | -€4,955 | -7.3% |
| Financial debts | 170/4 | €67,926 | €62,971 | -€4,955 | -7.3% |
| Amounts payable within one year | 42/48 | €136,986 | €190,760 | +€53,774 | +39.3% |
| Current portion of amounts payable after more than one year | 42 | €27,732 | €36,169 | +€8,437 | +30.4% |
| Trade debts | 44 | €21,776 | €91,285 | +€69,509 | +319% |
| Suppliers | 440/4 | €21,776 | €91,285 | +€69,509 | +319% |
| Taxes, remuneration and social security | 45 | €29,377 | €33,040 | +€3,663 | +12.5% |
| Taxes | 450/3 | €22,579 | €26,006 | +€3,427 | +15.2% |
| Remuneration and social security | 454/9 | €6,798 | €7,034 | +€236 | +3.5% |
| Other amounts payable | 47/48 | €58,100 | €30,265 | -€27,835 | -47.9% |
| Accrued charges and deferred income | 492/3 | €2,702 | €1,408 | -€1,293 | -47.9% |
| Remuneration, social security and pensions | 62 | €54,943 | €56,102 | +€1,160 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,905 | €34,720 | +€7,815 | +29.0% |
| Other operating charges | 640/8 | €13,851 | €15,017 | +€1,166 | +8.4% |
| Gross operating margin | 9900 | €128,852 | €243,480 | +€114,627 | +89.0% |
| Operating profit (loss) | 9901 | €33,154 | €137,641 | +€104,487 | +315% |
| Financial income | 75/76B | €157 | €47 | -€110 | -70.3% |
| Recurring financial income | 75 | €157 | €47 | -€110 | -70.3% |
| Financial charges | 65/66B | €8,024 | €6,993 | -€1,031 | -12.8% |
| Recurring financial charges | 65 | €8,024 | €6,993 | -€1,031 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €25,286 | €130,694 | +€105,407 | +417% |
| Income taxes | 67/77 | €10,543 | €38,691 | +€28,147 | +267% |
| Profit (loss) for the period | 9904 | €14,743 | €92,003 | +€77,260 | +524% |
| Profit (loss) for the period to be appropriated | 9905 | €14,743 | €92,003 | +€77,260 | +524% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.