CHARLES DEVILLERS 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.
CHARLES DEVILLERS AVOCAT
Largest movements
- Cash +€51,033
up €51,033 (+86.0%), from €59,325 to €110,358
mainly Net result for the year (+€46,267) and Depreciation (+€5,620)
- Tangible fixed assets -€5,620
down €5,620 (-40.6%), from €13,837 to €8,217
- Reserves +€46,267
up €46,267 (+84.8%), from €54,556 to €100,823
- Debts after one year -€3,448
down €3,448 (-55.0%), from €6,264 to €2,816
- Other debts +€2,427
up €2,427 (+80.7%), from €3,008 to €5,435
- Tax, wage and social debts +€2,342
up €2,342 (+41.0%), from €5,707 to €8,049
of which Taxes: +€2,342
- Trade debts -€2,316
down €2,316 (-80.2%), from €2,887 to €571
- Gross operating margin +€40,682
up €40,682 (+129%), from €31,594 to €72,276
- Taxes +€10,952
up €10,952 (+145%), from €7,554 to €18,506
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 | €82,852 | €127,747 | +€44,895 | +54.2% |
| Fixed assets | 21/28 | €13,837 | €8,217 | -€5,620 | -40.6% |
| Tangible fixed assets | 22/27 | €13,837 | €8,217 | -€5,620 | -40.6% |
| Furniture and vehicles | 24 | €13,837 | €8,217 | -€5,620 | -40.6% |
| Current assets | 29/58 | €69,014 | €119,530 | +€50,515 | +73.2% |
| Amounts receivable within one year | 40/41 | €9,568 | €8,879 | -€689 | -7.2% |
| Trade receivables | 40 | €400 | €50 | -€350 | -87.5% |
| Other amounts receivable | 41 | €9,168 | €8,829 | -€339 | -3.7% |
| Cash at bank and in hand | 54/58 | €59,325 | €110,358 | +€51,033 | +86.0% |
| Deferred charges and accrued income | 490/1 | €121 | €293 | +€172 | +142% |
| Total equity and liabilities | 10/49 | €82,852 | €127,747 | +€44,895 | +54.2% |
| Equity | 10/15 | €57,056 | €103,323 | +€46,267 | +81.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €54,556 | €100,823 | +€46,267 | +84.8% |
| Distributable reserves | 133 | €54,556 | €100,823 | +€46,267 | +84.8% |
| Amounts payable | 17/49 | €25,796 | €24,424 | -€1,372 | -5.3% |
| Amounts payable after more than one year | 17 | €6,264 | €2,816 | -€3,448 | -55.0% |
| Financial debts | 170/4 | €6,264 | €2,816 | -€3,448 | -55.0% |
| Amounts payable within one year | 42/48 | €16,382 | €18,391 | +€2,009 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €4,780 | €4,336 | -€444 | -9.3% |
| Trade debts | 44 | €2,887 | €571 | -€2,316 | -80.2% |
| Suppliers | 440/4 | €2,887 | €571 | -€2,316 | -80.2% |
| Taxes, remuneration and social security | 45 | €5,707 | €8,049 | +€2,342 | +41.0% |
| Taxes | 450/3 | €4,607 | €6,949 | +€2,342 | +50.8% |
| Remuneration and social security | 454/9 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 47/48 | €3,008 | €5,435 | +€2,427 | +80.7% |
| Accrued charges and deferred income | 492/3 | €3,150 | €3,217 | +€67 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,188 | €5,620 | +€432 | +8.3% |
| Other operating charges | 640/8 | €804 | €1,135 | +€330 | +41.1% |
| Gross operating margin | 9900 | €31,594 | €72,276 | +€40,682 | +129% |
| Operating profit (loss) | 9901 | €25,601 | €65,520 | +€39,919 | +156% |
| Financial income | 75/76B | €8 | €141 | +€133 | +1,738% |
| Recurring financial income | 75 | €8 | €141 | +€133 | +1,738% |
| Financial charges | 65/66B | €428 | €888 | +€460 | +107% |
| Recurring financial charges | 65 | €428 | €888 | +€460 | +107% |
| Profit (loss) for the period before taxes | 9903 | €25,181 | €64,773 | +€39,592 | +157% |
| Income taxes | 67/77 | €7,554 | €18,506 | +€10,952 | +145% |
| Profit (loss) for the period | 9904 | €17,626 | €46,267 | +€28,640 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €17,626 | €46,267 | +€28,640 | +162% |
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 26 October 2026 via checked.be.