CG 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.
CG AVOCAT
Largest movements
- Receivables within one year +€34,905
up €34,905 (+718%), from €4,860 to €39,765
of which Other amounts receivable: +€25,602
- Cash -€4,434
down €4,434 (-18.1%), from €24,460 to €20,026
mainly Receivables within one year (-€34,905) and Tax, wage and social debts (-€6,265)
- Current investments -€4,240
down €4,240 (-13.1%), from €32,250 to €28,010
- Profit (loss) carried forward +€35,524
up €35,524 (+102%), from €34,696 to €70,220
- Tax, wage and social debts -€6,265
down €6,265 (-33.3%), from €18,798 to €12,533
- Other debts -€2,750
down €2,750 (-100%), from €2,750 to €0
- Gross operating margin -€6,948
down €6,948 (-12.7%), from €54,557 to €47,609
- Taxes -€1,843
down €1,843 (-14.8%), from €12,473 to €10,630
- Other operating charges -€755
down €755 (-52.0%), from €1,453 to €698
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.
Derived cash bridge
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 | €61,826 | €88,056 | +€26,230 | +42.4% |
| Fixed assets | 21/28 | €256 | €256 | = | 0.0% |
| Financial fixed assets | 28 | €256 | €256 | = | 0.0% |
| Current assets | 29/58 | €61,570 | €87,800 | +€26,230 | +42.6% |
| Amounts receivable within one year | 40/41 | €4,860 | €39,765 | +€34,905 | +718% |
| Trade receivables | 40 | €4,860 | €14,162 | +€9,302 | +191% |
| Other amounts receivable | 41 | - | €25,602 | +€25,602 | |
| Current investments | 50/53 | €32,250 | €28,010 | -€4,240 | -13.1% |
| Cash at bank and in hand | 54/58 | €24,460 | €20,026 | -€4,434 | -18.1% |
| Total equity and liabilities | 10/49 | €61,826 | €88,056 | +€26,230 | +42.4% |
| Equity | 10/15 | €37,696 | €73,220 | +€35,524 | +94.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,696 | €70,220 | +€35,524 | +102% |
| Amounts payable | 17/49 | €24,130 | €14,836 | -€9,294 | -38.5% |
| Amounts payable within one year | 42/48 | €24,130 | €14,836 | -€9,294 | -38.5% |
| Trade debts | 44 | €2,582 | €2,304 | -€279 | -10.8% |
| Suppliers | 440/4 | €2,582 | €2,304 | -€279 | -10.8% |
| Taxes, remuneration and social security | 45 | €18,798 | €12,533 | -€6,265 | -33.3% |
| Taxes | 450/3 | €18,798 | €12,533 | -€6,265 | -33.3% |
| Other amounts payable | 47/48 | €2,750 | €0 | -€2,750 | -100% |
| Non-recurring operating income | 76A | - | €4,310 | +€4,310 | |
| Other operating charges | 640/8 | €1,453 | €698 | -€755 | -52.0% |
| Gross operating margin | 9900 | €54,557 | €47,609 | -€6,948 | -12.7% |
| Operating profit (loss) | 9901 | €53,104 | €46,911 | -€6,193 | -11.7% |
| Financial income | 75/76B | €14 | €113 | +€99 | +715% |
| Recurring financial income | 75 | €14 | €113 | +€99 | +715% |
| Financial charges | 65/66B | €448 | €870 | +€422 | +94.1% |
| Recurring financial charges | 65 | €448 | €870 | +€422 | +94.1% |
| Profit (loss) for the period before taxes | 9903 | €52,669 | €46,154 | -€6,515 | -12.4% |
| Income taxes | 67/77 | €12,473 | €10,630 | -€1,843 | -14.8% |
| Profit (loss) for the period | 9904 | €40,196 | €35,524 | -€4,672 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,196 | €35,524 | -€4,672 | -11.6% |
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 25 October 2026 via checked.be.