C. CUY AVOCAT: what changed
C. CUY AVOCAT
Largest movements
- Cash +€27,629
up €27,629 (+49.7%), from €55,595 to €83,224
mainly Net result for the year (+€49,273) and Depreciation (+€6,501)
- Tangible fixed assets +€6,094
up €6,094 (+37.9%), from €16,084 to €22,178
- Profit (loss) carried forward +€49,273
up €49,273 (+96.7%), from €50,939 to €100,212
- Other debts -€15,050
down €15,050 (-99.7%), from €15,100 to €50
- Tax, wage and social debts -€1,249
down €1,249 (-20.6%), from €6,073 to €4,824
of which Taxes: -€2,037
- Purchases and services +€23,145
up €23,145 (+25.0%), from €92,702 to €115,847
- Gross operating margin -€17,797
down €17,797 (-19.0%), from €93,541 to €75,744
- Taxes -€3,696
down €3,696 (-20.4%), from €18,105 to €14,409
- Staff costs +€3,258
new in 2025: €3,258
- Other operating charges -€988
down €988 (-27.2%), from €3,638 to €2,650
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,175 | €107,471 | +€33,296 | +44.9% |
| Fixed assets | 21/28 | €17,606 | €23,320 | +€5,714 | +32.5% |
| Intangible fixed assets | 21 | €1,522 | €1,142 | -€380 | -25.0% |
| Tangible fixed assets | 22/27 | €16,084 | €22,178 | +€6,094 | +37.9% |
| Furniture and vehicles | 24 | €16,084 | €22,178 | +€6,094 | +37.9% |
| Current assets | 29/58 | €56,569 | €84,151 | +€27,582 | +48.8% |
| Amounts receivable within one year | 40/41 | €974 | €927 | -€47 | -4.8% |
| Trade receivables | 40 | €974 | €927 | -€47 | -4.8% |
| Cash at bank and in hand | 54/58 | €55,595 | €83,224 | +€27,629 | +49.7% |
| Total equity and liabilities | 10/49 | €74,175 | €107,471 | +€33,296 | +44.9% |
| Equity | 10/15 | €52,939 | €102,212 | +€49,273 | +93.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,939 | €100,212 | +€49,273 | +96.7% |
| Amounts payable | 17/49 | €21,236 | €5,259 | -€15,977 | -75.2% |
| Amounts payable within one year | 42/48 | €21,236 | €5,259 | -€15,977 | -75.2% |
| Trade debts | 44 | €63 | €385 | +€322 | +511% |
| Suppliers | 440/4 | €63 | €385 | +€322 | +511% |
| Taxes, remuneration and social security | 45 | €6,073 | €4,824 | -€1,249 | -20.6% |
| Taxes | 450/3 | €6,073 | €4,036 | -€2,037 | -33.5% |
| Remuneration and social security | 454/9 | - | €788 | +€788 | |
| Other amounts payable | 47/48 | €15,100 | €50 | -€15,050 | -99.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €92,702 | €115,847 | +€23,145 | +25.0% |
| Remuneration, social security and pensions | 62 | - | €3,258 | +€3,258 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,303 | €6,501 | +€198 | +3.1% |
| Other operating charges | 640/8 | €3,638 | €2,650 | -€988 | -27.2% |
| Gross operating margin | 9900 | €93,541 | €75,744 | -€17,797 | -19.0% |
| Operating profit (loss) | 9901 | €83,600 | €63,335 | -€20,265 | -24.2% |
| Financial income | 75/76B | €57 | €543 | +€486 | +853% |
| Recurring financial income | 75 | €57 | €543 | +€486 | +853% |
| Financial charges | 65/66B | €113 | €196 | +€83 | +73.5% |
| Recurring financial charges | 65 | €113 | €196 | +€83 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | €83,544 | €63,682 | -€19,862 | -23.8% |
| Income taxes | 67/77 | €18,105 | €14,409 | -€3,696 | -20.4% |
| Profit (loss) for the period | 9904 | €65,439 | €49,273 | -€16,166 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,439 | €49,273 | -€16,166 | -24.7% |
Next steps
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 5 November 2026 via checked.be.