CL 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.
CL Avocat
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-10.8%), from €92,500 to €82,500
- Tangible fixed assets -€4,275
down €4,275 (-38.0%), from €11,250 to €6,975
- Other debts -€75,330
down €75,330 (-69.3%), from €108,670 to €33,341
- Debts after one year +€40,760
up €40,760 (+655.3%), from €6,220 to €46,980
- Profit (loss) carried forward +€15,959
up €15,959 (+53.3%), from €29,968 to €45,926
- Current portion of long-term debt +€14,277
up €14,277 (+455.1%), from €3,137 to €17,414
- Tax, wage and social debts -€8,374
down €8,374 (-82.6%), from €10,136 to €1,761
- Gross operating margin -€10,946
down €10,946 (-21.5%), from €50,904 to €39,958
- Depreciation +€3,932
up €3,932 (+35.0%), from €11,250 to €15,182
- Taxes -€2,838
down €2,838 (-33.4%), from €8,500 to €5,662
- Financial charges +€2,260
up €2,260 (+388.6%), from €582 to €2,841
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.
Cash bridge derived
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 | €162,066 | €147,666 | -€14,400 | -8.9% |
| Fixed assets | 21/28 | €103,750 | €89,475 | -€14,275 | -13.8% |
| Intangible fixed assets | 21 | €92,500 | €82,500 | -€10,000 | -10.8% |
| Tangible fixed assets | 22/27 | €11,250 | €6,975 | -€4,275 | -38.0% |
| Furniture and vehicles | 24 | €11,250 | €6,975 | -€4,275 | -38.0% |
| Current assets | 29/58 | €58,316 | €58,191 | -€125 | -0.2% |
| Amounts receivable within one year | 40/41 | €5,897 | €4,839 | -€1,059 | -17.9% |
| Trade receivables | 40 | €5,897 | €4,839 | -€1,059 | -17.9% |
| Cash at bank and in hand | 54/58 | €52,247 | €52,202 | -€45 | -0.1% |
| Deferred charges and accrued income | 490/1 | €171 | €1,150 | +€979 | +571.1% |
| Total equity and liabilities | 10/49 | €162,066 | €147,666 | -€14,400 | -8.9% |
| Equity | 10/15 | €31,968 | €47,926 | +€15,959 | +49.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,968 | €45,926 | +€15,959 | +53.3% |
| Amounts payable | 17/49 | €130,098 | €99,740 | -€30,359 | -23.3% |
| Amounts payable after more than one year | 17 | €6,220 | €46,980 | +€40,760 | +655.3% |
| Financial debts | 170/4 | €6,220 | €46,980 | +€40,760 | +655.3% |
| Amounts payable within one year | 42/48 | €123,878 | €52,760 | -€71,119 | -57.4% |
| Current portion of amounts payable after more than one year | 42 | €3,137 | €17,414 | +€14,277 | +455.1% |
| Trade debts | 44 | €1,935 | €244 | -€1,692 | -87.4% |
| Suppliers | 440/4 | €1,935 | €244 | -€1,692 | -87.4% |
| Taxes, remuneration and social security | 45 | €10,136 | €1,761 | -€8,374 | -82.6% |
| Taxes | 450/3 | €10,136 | €1,761 | -€8,374 | -82.6% |
| Other amounts payable | 47/48 | €108,670 | €33,341 | -€75,330 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,250 | €15,182 | +€3,932 | +35.0% |
| Other operating charges | 640/8 | €604 | €475 | -€130 | -21.5% |
| Gross operating margin | 9900 | €50,904 | €39,958 | -€10,946 | -21.5% |
| Operating profit (loss) | 9901 | €39,049 | €24,301 | -€14,749 | -37.8% |
| Financial income | 75/76B | €0 | €162 | +€162 | +1619100.0% |
| Recurring financial income | 75 | €0 | €162 | +€162 | +1619100.0% |
| Financial charges | 65/66B | €582 | €2,841 | +€2,260 | +388.6% |
| Recurring financial charges | 65 | €582 | €2,841 | +€2,260 | +388.6% |
| Profit (loss) for the period before taxes | 9903 | €38,468 | €21,621 | -€16,847 | -43.8% |
| Income taxes | 67/77 | €8,500 | €5,662 | -€2,838 | -33.4% |
| Profit (loss) for the period | 9904 | €29,968 | €15,959 | -€14,009 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,968 | €15,959 | -€14,009 | -46.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.