BD AVOCAT: 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.
BD AVOCAT
Largest movements
- Cash +€30,275
up €30,275 (+88.9%), from €34,074 to €64,349
mainly Net result for the year (+€17,792) and Tax, wage and social debts (+€5,489)
- Tangible fixed assets -€895
down €895 (-36.8%), from €2,435 to €1,540
- Profit (loss) carried forward +€17,792
up €17,792 (+66.7%), from €26,672 to €44,464
- Tax, wage and social debts +€5,489
up €5,489 (+85.0%), from €6,458 to €11,947
of which Taxes: +€5,465
- Other debts +€4,759
up €4,759 (+133.4%), from €3,568 to €8,327
- Trade debts +€2,443
up €2,443 (+230.7%), from €1,059 to €3,502
- Gross operating margin -€11,074
down €11,074 (-30.8%), from €35,995 to €24,921
- Taxes -€3,180
down €3,180 (-37.2%), from €8,559 to €5,379
- Depreciation +€646
up €646 (+259.4%), from €249 to €895
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.
Cash bridge derived
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 | €41,144 | €71,240 | +€30,096 | +73.1% |
| Fixed assets | 21/28 | €2,435 | €1,540 | -€895 | -36.8% |
| Tangible fixed assets | 22/27 | €2,435 | €1,540 | -€895 | -36.8% |
| Furniture and vehicles | 24 | €2,435 | €1,540 | -€895 | -36.8% |
| Current assets | 29/58 | €38,709 | €69,700 | +€30,991 | +80.1% |
| Amounts receivable within one year | 40/41 | €3,442 | €3,883 | +€441 | +12.8% |
| Trade receivables | 40 | - | €442 | +€442 | |
| Other amounts receivable | 41 | €3,442 | €3,441 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €34,074 | €64,349 | +€30,275 | +88.9% |
| Deferred charges and accrued income | 490/1 | €1,193 | €1,468 | +€275 | +23.1% |
| Total equity and liabilities | 10/49 | €41,144 | €71,240 | +€30,096 | +73.1% |
| Equity | 10/15 | €29,672 | €47,464 | +€17,792 | +60.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,672 | €44,464 | +€17,792 | +66.7% |
| Amounts payable | 17/49 | €11,472 | €23,776 | +€12,304 | +107.3% |
| Amounts payable within one year | 42/48 | €11,085 | €23,776 | +€12,691 | +114.5% |
| Trade debts | 44 | €1,059 | €3,502 | +€2,443 | +230.7% |
| Suppliers | 440/4 | €1,059 | €3,502 | +€2,443 | +230.7% |
| Taxes, remuneration and social security | 45 | €6,458 | €11,947 | +€5,489 | +85.0% |
| Taxes | 450/3 | €4,958 | €10,423 | +€5,465 | +110.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,524 | +€24 | +1.6% |
| Other amounts payable | 47/48 | €3,568 | €8,327 | +€4,759 | +133.4% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €249 | €895 | +€646 | +259.4% |
| Other operating charges | 640/8 | €387 | €651 | +€264 | +68.2% |
| Gross operating margin | 9900 | €35,995 | €24,921 | -€11,074 | -30.8% |
| Operating profit (loss) | 9901 | €35,359 | €23,375 | -€11,984 | -33.9% |
| Financial charges | 65/66B | €128 | €204 | +€76 | +59.4% |
| Recurring financial charges | 65 | €128 | €204 | +€76 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €35,231 | €23,171 | -€12,060 | -34.2% |
| Income taxes | 67/77 | €8,559 | €5,379 | -€3,180 | -37.2% |
| Profit (loss) for the period | 9904 | €26,672 | €17,792 | -€8,880 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,672 | €17,792 | -€8,880 | -33.3% |
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 9 October 2026 via checked.be.