CLK 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.
CLK Avocate
Largest movements
- Current investments +€75,000
up €75,000 (+75.0%), from €100,000 to €175,000
- Cash -€49,964
down €49,964 (-89.5%), from €55,811 to €5,847
mainly Contributions, distributions and other (-€137,000) and Current investments (-€75,000)
- Receivables within one year -€32,533
down €32,533 (-70.2%), from €46,355 to €13,822
of which Other amounts receivable: -€42,472
- Profit (loss) carried forward -€128,192
down €128,192 (-93.1%), from €137,731 to €9,539
- Other debts +€109,904
up €109,904 (+15,052%), from €730 to €110,634
- Tax, wage and social debts +€9,769
up €9,769 (+71.7%), from €13,626 to €23,395
- Gross operating margin -€49,541
down €49,541 (-71.7%), from €69,124 to €19,584
- Taxes -€4,824
down €4,824 (-35.8%), from €13,458 to €8,633
- Depreciation -€2,436
down €2,436 (-65.4%), from €3,724 to €1,288
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 | €210,508 | €202,108 | -€8,399 | -4.0% |
| Fixed assets | 21/28 | €8,342 | €7,054 | -€1,288 | -15.4% |
| Tangible fixed assets | 22/27 | €8,342 | €7,054 | -€1,288 | -15.4% |
| Furniture and vehicles | 24 | €8,342 | €7,054 | -€1,288 | -15.4% |
| Current assets | 29/58 | €202,166 | €195,054 | -€7,111 | -3.5% |
| Amounts receivable within one year | 40/41 | €46,355 | €13,822 | -€32,533 | -70.2% |
| Trade receivables | 40 | €451 | €10,391 | +€9,940 | +2,203% |
| Other amounts receivable | 41 | €45,903 | €3,431 | -€42,472 | -92.5% |
| Current investments | 50/53 | €100,000 | €175,000 | +€75,000 | +75.0% |
| Cash at bank and in hand | 54/58 | €55,811 | €5,847 | -€49,964 | -89.5% |
| Deferred charges and accrued income | 490/1 | - | €385 | +€385 | |
| Total equity and liabilities | 10/49 | €210,508 | €202,108 | -€8,399 | -4.0% |
| Equity | 10/15 | €195,731 | €67,539 | -€128,192 | -65.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,000 | €53,000 | = | 0.0% |
| Distributable reserves | 133 | €53,000 | €53,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,731 | €9,539 | -€128,192 | -93.1% |
| Amounts payable | 17/49 | €14,777 | €134,570 | +€119,793 | +811% |
| Amounts payable within one year | 42/48 | €14,777 | €134,570 | +€119,793 | +811% |
| Trade debts | 44 | €420 | €540 | +€120 | +28.4% |
| Suppliers | 440/4 | €420 | €540 | +€120 | +28.4% |
| Taxes, remuneration and social security | 45 | €13,626 | €23,395 | +€9,769 | +71.7% |
| Taxes | 450/3 | €13,626 | €23,395 | +€9,769 | +71.7% |
| Other amounts payable | 47/48 | €730 | €110,634 | +€109,904 | +15,052% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,724 | €1,288 | -€2,436 | -65.4% |
| Other operating charges | 640/8 | €387 | €481 | +€94 | +24.3% |
| Gross operating margin | 9900 | €69,124 | €19,584 | -€49,541 | -71.7% |
| Operating profit (loss) | 9901 | €65,013 | €17,814 | -€47,199 | -72.6% |
| Financial charges | 65/66B | €189 | €373 | +€184 | +97.0% |
| Recurring financial charges | 65 | €189 | €373 | +€184 | +97.0% |
| Profit (loss) for the period before taxes | 9903 | €64,824 | €17,441 | -€47,382 | -73.1% |
| Income taxes | 67/77 | €13,458 | €8,633 | -€4,824 | -35.8% |
| Profit (loss) for the period | 9904 | €51,366 | €8,808 | -€42,558 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,366 | €8,808 | -€42,558 | -82.9% |
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 16 October 2026 via checked.be.