Charlotte Kin - Avocate: 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.
Charlotte Kin - Avocate
Largest movements
- Cash +€11,056
up €11,056 (+35.0%), from €31,622 to €42,678
mainly Net result for the year (+€16,038) and Receivables within one year (+€7,404)
- Receivables within one year -€7,404
down €7,404 (-46.4%), from €15,951 to €8,547
of which Trade receivables: -€9,295
- Tangible fixed assets +€638
up €638 (+12.0%), from €5,303 to €5,941
- Profit (loss) carried forward +€16,038
up €16,038 (+61.2%), from €26,203 to €42,241
- Other debts -€12,511
no longer reported in 2025 (was €12,511)
- Trade debts +€2,044
up €2,044 (+681%), from €300 to €2,344
- Tax, wage and social debts -€1,104
down €1,104 (-8.0%), from €13,860 to €12,756
- Gross operating margin -€12,178
down €12,178 (-35.3%), from €34,471 to €22,293
- Taxes -€2,484
down €2,484 (-35.4%), from €7,024 to €4,541
- Depreciation +€446
up €446 (+49.7%), from €897 to €1,343
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 | €52,875 | €57,342 | +€4,466 | +8.4% |
| Fixed assets | 21/28 | €5,303 | €5,941 | +€638 | +12.0% |
| Tangible fixed assets | 22/27 | €5,303 | €5,941 | +€638 | +12.0% |
| Furniture and vehicles | 24 | €5,303 | €5,941 | +€638 | +12.0% |
| Current assets | 29/58 | €47,573 | €51,401 | +€3,828 | +8.0% |
| Amounts receivable within one year | 40/41 | €15,951 | €8,547 | -€7,404 | -46.4% |
| Trade receivables | 40 | €15,174 | €5,879 | -€9,295 | -61.3% |
| Other amounts receivable | 41 | €777 | €2,668 | +€1,890 | +243% |
| Cash at bank and in hand | 54/58 | €31,622 | €42,678 | +€11,056 | +35.0% |
| Deferred charges and accrued income | 490/1 | - | €176 | +€176 | |
| Total equity and liabilities | 10/49 | €52,875 | €57,342 | +€4,466 | +8.4% |
| Equity | 10/15 | €26,204 | €42,242 | +€16,038 | +61.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,203 | €42,241 | +€16,038 | +61.2% |
| Amounts payable | 17/49 | €26,671 | €15,100 | -€11,571 | -43.4% |
| Amounts payable within one year | 42/48 | €26,671 | €15,100 | -€11,571 | -43.4% |
| Trade debts | 44 | €300 | €2,344 | +€2,044 | +681% |
| Suppliers | 440/4 | €300 | €2,344 | +€2,044 | +681% |
| Taxes, remuneration and social security | 45 | €13,860 | €12,756 | -€1,104 | -8.0% |
| Taxes | 450/3 | €13,860 | €12,756 | -€1,104 | -8.0% |
| Other amounts payable | 47/48 | €12,511 | - | -€12,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €1,343 | +€446 | +49.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €34,471 | €22,293 | -€12,178 | -35.3% |
| Operating profit (loss) | 9901 | €33,187 | €20,550 | -€12,637 | -38.1% |
| Financial income | 75/76B | €41 | €40 | -€1 | -1.8% |
| Recurring financial income | 75 | €41 | €40 | -€1 | -1.8% |
| Financial charges | 65/66B | - | €12 | +€12 | |
| Recurring financial charges | 65 | - | €12 | +€12 | |
| Profit (loss) for the period before taxes | 9903 | €33,227 | €20,578 | -€12,649 | -38.1% |
| Income taxes | 67/77 | €7,024 | €4,541 | -€2,484 | -35.4% |
| Profit (loss) for the period | 9904 | €26,203 | €16,038 | -€10,165 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,203 | €16,038 | -€10,165 | -38.8% |
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.