CHLOE GOFFINET 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.
CHLOE GOFFINET AVOCATE
Largest movements
- Intangible fixed assets -€18,500
down €18,500 (-11.8%), from €157,250 to €138,750
- Receivables within one year +€15,440
up €15,440 (+129%), from €11,939 to €27,379
of which Other amounts receivable: +€18,378
- Other debts -€61,751
down €61,751 (-35.5%), from €174,027 to €112,276
- Debts after one year +€41,940
new in 2025: €41,940
- Current portion of long-term debt +€11,607
new in 2025: €11,607
- Profit (loss) carried forward +€5,061
up €5,061 (+5.4%), from €94,084 to €99,145
- Trade debts -€4,583
down €4,583 (-70.5%), from €6,498 to €1,915
- Gross operating margin -€75,818
down €75,818 (-72.0%), from €105,296 to €29,478
- Taxes -€19,871
down €19,871 (-92.2%), from €21,550 to €1,679
- Financial charges +€1,212
up €1,212 (+57.2%), from €2,118 to €3,331
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 | €282,442 | €275,825 | -€6,616 | -2.3% |
| Fixed assets | 21/28 | €157,250 | €138,750 | -€18,500 | -11.8% |
| Intangible fixed assets | 21 | €157,250 | €138,750 | -€18,500 | -11.8% |
| Current assets | 29/58 | €125,192 | €137,075 | +€11,884 | +9.5% |
| Amounts receivable within one year | 40/41 | €11,939 | €27,379 | +€15,440 | +129% |
| Trade receivables | 40 | €6,393 | €3,455 | -€2,938 | -46.0% |
| Other amounts receivable | 41 | €5,546 | €23,924 | +€18,378 | +331% |
| Cash at bank and in hand | 54/58 | €111,146 | €109,696 | -€1,450 | -1.3% |
| Deferred charges and accrued income | 490/1 | €2,107 | €0 | -€2,107 | -100% |
| Total equity and liabilities | 10/49 | €282,442 | €275,825 | -€6,616 | -2.3% |
| Equity | 10/15 | €96,084 | €101,145 | +€5,061 | +5.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,084 | €99,145 | +€5,061 | +5.4% |
| Amounts payable | 17/49 | €186,358 | €174,680 | -€11,677 | -6.3% |
| Amounts payable after more than one year | 17 | - | €41,940 | +€41,940 | |
| Financial debts | 170/4 | - | €41,940 | +€41,940 | |
| Amounts payable within one year | 42/48 | €186,358 | €132,741 | -€53,617 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | - | €11,607 | +€11,607 | |
| Trade debts | 44 | €6,498 | €1,915 | -€4,583 | -70.5% |
| Suppliers | 440/4 | €6,498 | €1,915 | -€4,583 | -70.5% |
| Taxes, remuneration and social security | 45 | €5,833 | €6,943 | +€1,110 | +19.0% |
| Taxes | 450/3 | €4,333 | €5,443 | +€1,110 | +25.6% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €174,027 | €112,276 | -€61,751 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,500 | €18,500 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €923 | +€536 | +138% |
| Gross operating margin | 9900 | €105,296 | €29,478 | -€75,818 | -72.0% |
| Operating profit (loss) | 9901 | €86,409 | €10,055 | -€76,354 | -88.4% |
| Financial income | 75/76B | €1 | €16 | +€15 | +2,525% |
| Recurring financial income | 75 | €1 | €16 | +€15 | +2,525% |
| Financial charges | 65/66B | €2,118 | €3,331 | +€1,212 | +57.2% |
| Recurring financial charges | 65 | €2,118 | €3,331 | +€1,212 | +57.2% |
| Profit (loss) for the period before taxes | 9903 | €84,291 | €6,740 | -€77,551 | -92.0% |
| Income taxes | 67/77 | €21,550 | €1,679 | -€19,871 | -92.2% |
| Profit (loss) for the period | 9904 | €62,741 | €5,061 | -€57,680 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,741 | €5,061 | -€57,680 | -91.9% |
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 27 October 2026 via checked.be.