C.E. Avocat: what changed
Two fiscal 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.
C.E. Avocat
Largest movements
- Cash -€34,060
down €34,060 (-41.6%), from €81,777 to €47,717
mainly Other debts (-€60,729) and Contributions, distributions and other (-€59,008)
- Receivables within one year -€12,397
no longer reported in 2025 (was €12,397)
- Tangible fixed assets -€10,755
down €10,755 (-42.9%), from €25,067 to €14,312
- Other debts -€60,729
down €60,729 (-80.5%), from €75,453 to €14,725
- Tax, wage and social debts +€3,522
up €3,522 (+49.1%), from €7,178 to €10,700
- Gross operating margin +€12,011
up €12,011 (+16.4%), from €73,185 to €85,196
- Taxes +€2,377
up €2,377 (+18.2%), from €13,055 to €15,432
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 | €120,026 | €62,830 | -€57,196 | -47.7% |
| Fixed assets | 21/28 | €25,097 | €14,342 | -€10,755 | -42.9% |
| Tangible fixed assets | 22/27 | €25,067 | €14,312 | -€10,755 | -42.9% |
| Furniture and vehicles | 24 | €25,067 | €14,312 | -€10,755 | -42.9% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €94,929 | €48,488 | -€46,441 | -48.9% |
| Amounts receivable within one year | 40/41 | €12,397 | - | -€12,397 | |
| Trade receivables | 40 | €12,397 | - | -€12,397 | |
| Cash at bank and in hand | 54/58 | €81,777 | €47,717 | -€34,060 | -41.6% |
| Deferred charges and accrued income | 490/1 | €755 | €771 | +€15 | +2.0% |
| Total equity and liabilities | 10/49 | €120,026 | €62,830 | -€57,196 | -47.7% |
| Equity | 10/15 | €36,934 | €36,934 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,334 | €18,334 | = | 0.0% |
| Distributable reserves | 133 | €18,334 | €18,334 | = | 0.0% |
| Amounts payable | 17/49 | €83,092 | €25,896 | -€57,196 | -68.8% |
| Amounts payable within one year | 42/48 | €83,092 | €25,896 | -€57,196 | -68.8% |
| Trade debts | 44 | €461 | €471 | +€10 | +2.2% |
| Suppliers | 440/4 | €461 | €471 | +€10 | +2.2% |
| Taxes, remuneration and social security | 45 | €7,178 | €10,700 | +€3,522 | +49.1% |
| Taxes | 450/3 | €7,178 | €10,700 | +€3,522 | +49.1% |
| Other amounts payable | 47/48 | €75,453 | €14,725 | -€60,729 | -80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,914 | €10,755 | -€159 | -1.5% |
| Other operating charges | 640/8 | €96 | €100 | +€5 | +4.7% |
| Gross operating margin | 9900 | €73,185 | €85,196 | +€12,011 | +16.4% |
| Operating profit (loss) | 9901 | €62,175 | €74,340 | +€12,166 | +19.6% |
| Financial income | 75/76B | €333 | €274 | -€60 | -17.9% |
| Recurring financial income | 75 | €333 | €274 | -€60 | -17.9% |
| Financial charges | 65/66B | €174 | €174 | -€0 | -0.2% |
| Recurring financial charges | 65 | €174 | €174 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €62,334 | €74,440 | +€12,107 | +19.4% |
| Income taxes | 67/77 | €13,055 | €15,432 | +€2,377 | +18.2% |
| Profit (loss) for the period | 9904 | €49,278 | €59,008 | +€9,730 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,278 | €59,008 | +€9,730 | +19.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.