CARRON - ADVOCAAT: what changed
What changed
CARRON - ADVOCAAT
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€60,243
2024 · €183,769-€123,527
Equity
€1.4m
2024 · €1.4m+€60,243
Cash
€131,123
2024 · €88,388+€42,735
Balance sheet total
€1.7m
2024 · €1.6m+€57,660
Largest movements
Assets
- Receivables within one year +€143,319
up €143,319 (+38.2%), from €374,811 to €518,129
of which Other amounts receivable: +€146,906
- Current investments -€93,178
down €93,178 (-14.7%), from €635,944 to €542,766
- Receivables after one year +€46,000
up €46,000 (+20.0%), from €230,000 to €276,000
- Financial fixed assets -€45,000
down €45,000 (-49.6%), from €90,750 to €45,750
- Cash +€42,735
up €42,735 (+48.3%), from €88,388 to €131,123
mainly Current investments (+€93,178) and Net result for the year (+€60,243)
Equity and liabilities
- Reserves +€60,243
up €60,243 (+4.5%), from €1.3m to €1.4m
of which Distributable reserves: +€60,243
- Debts after one year -€41,083
down €41,083 (-36.0%), from €114,046 to €72,963
- Accrued charges and deferred income +€31,915
up €31,915 (+83.5%), from €38,244 to €70,158
Income statement
- Financial income -€81,962
down €81,962 (-78.9%), from €103,818 to €21,856
- Taxes -€15,339
down €15,339 (-30.8%), from €49,820 to €34,481
- Gross operating margin -€14,745
down €14,745 (-8.5%), from €174,395 to €159,650
- Depreciation +€6,796
up €6,796 (+22.5%), from €30,154 to €36,950
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
€183,769
Gross operating margin
-€14,745
Depreciation
-€6,796
Other operating charges
+€205
Other operating items
-€34,770
Financial income
-€81,962
Financial charges
-€798
Taxes
+€15,339
Result 2025
€60,243
raises the resultlowers the resultnot broken down further in the accounts
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
-€66,464
Investment
+€138,178
Financing
-€28,979
Cash 2024
€88,388
From operations (derived)
-€66,464
Net result for the year
+€60,243
Depreciation
+€36,950
Receivables after one year
-€46,000
Receivables within one year
-€143,319
Deferred charges and accrued income
-€734
Trade debts
+€9,733
Tax, wage and social debts
-€15,250
Accrued charges and deferred income
+€31,915
Investment (derived)
+€138,178
Investment in fixed assets (net)
+€45,000
Current investments
+€93,178
Financing
-€28,979
Debts after one year
-€41,083
Current portion of long-term debt
+€12,713
Short-term financial debts
-€609
Cash 2025
€131,123
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,635,959 | €1,693,620 | +€57,660 | +3.5% |
| Fixed assets | 21/28 | €305,317 | €223,367 | -€81,950 | -26.8% |
| Tangible fixed assets | 22/27 | €214,567 | €177,617 | -€36,950 | -17.2% |
| Land and buildings | 22 | €124,692 | €111,797 | -€12,894 | -10.3% |
| Furniture and vehicles | 24 | €89,875 | €65,820 | -€24,055 | -26.8% |
| Financial fixed assets | 28 | €90,750 | €45,750 | -€45,000 | -49.6% |
| Current assets | 29/58 | €1,330,642 | €1,470,252 | +€139,610 | +10.5% |
| Amounts receivable after more than one year | 29 | €230,000 | €276,000 | +€46,000 | +20.0% |
| Trade receivables | 290 | €230,000 | €276,000 | +€46,000 | +20.0% |
| Amounts receivable within one year | 40/41 | €374,811 | €518,129 | +€143,319 | +38.2% |
| Trade receivables | 40 | €29,668 | €26,081 | -€3,587 | -12.1% |
| Other amounts receivable | 41 | €345,143 | €492,049 | +€146,906 | +42.6% |
| Current investments | 50/53 | €635,944 | €542,766 | -€93,178 | -14.7% |
| Cash at bank and in hand | 54/58 | €88,388 | €131,123 | +€42,735 | +48.3% |
| Deferred charges and accrued income | 490/1 | €1,500 | €2,234 | +€734 | +49.0% |
| Total equity and liabilities | 10/49 | €1,635,959 | €1,693,620 | +€57,660 | +3.5% |
| Equity | 10/15 | €1,358,345 | €1,418,587 | +€60,243 | +4.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €1,343,598 | €1,403,840 | +€60,243 | +4.5% |
| Tax-exempt reserves | 132 | €112,704 | €112,704 | = | 0.0% |
| Distributable reserves | 133 | €1,230,894 | €1,291,136 | +€60,243 | +4.9% |
| Profit (loss) carried forward | 14 | €487 | €487 | = | 0.0% |
| Provisions and deferred taxes | 16 | €25,068 | €25,068 | = | 0.0% |
| Deferred taxes | 168 | €25,068 | €25,068 | = | 0.0% |
| Amounts payable | 17/49 | €252,546 | €249,964 | -€2,582 | -1.0% |
| Amounts payable after more than one year | 17 | €114,046 | €72,963 | -€41,083 | -36.0% |
| Financial debts | 170/4 | €114,046 | €72,963 | -€41,083 | -36.0% |
| Amounts payable within one year | 42/48 | €100,257 | €106,843 | +€6,586 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €46,774 | €59,488 | +€12,713 | +27.2% |
| Financial debts | 43 | €610 | €1 | -€609 | -99.8% |
| Credit institutions | 430/8 | €610 | €1 | -€609 | -99.8% |
| Trade debts | 44 | €4,791 | €14,523 | +€9,733 | +203% |
| Suppliers | 440/4 | €4,791 | €14,523 | +€9,733 | +203% |
| Taxes, remuneration and social security | 45 | €48,082 | €32,832 | -€15,250 | -31.7% |
| Taxes | 450/3 | €48,082 | €32,832 | -€15,250 | -31.7% |
| Accrued charges and deferred income | 492/3 | €38,244 | €70,158 | +€31,915 | +83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,154 | €36,950 | +€6,796 | +22.5% |
| Other operating charges | 640/8 | €6,385 | €6,180 | -€205 | -3.2% |
| Non-recurring operating charges | 66A | - | €34,770 | +€34,770 | |
| Gross operating margin | 9900 | €174,395 | €159,650 | -€14,745 | -8.5% |
| Operating profit (loss) | 9901 | €137,855 | €81,749 | -€56,106 | -40.7% |
| Financial income | 75/76B | €103,818 | €21,856 | -€81,962 | -78.9% |
| Recurring financial income | 75 | €103,818 | €21,856 | -€81,962 | -78.9% |
| Financial charges | 65/66B | €8,084 | €8,882 | +€798 | +9.9% |
| Recurring financial charges | 65 | €8,084 | €8,882 | +€798 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €233,589 | €94,723 | -€138,866 | -59.4% |
| Income taxes | 67/77 | €49,820 | €34,481 | -€15,339 | -30.8% |
| Profit (loss) for the period | 9904 | €183,769 | €60,243 | -€123,527 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €183,769 | €60,243 | -€123,527 | -67.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.