CO 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.
CO Avocat
Largest movements
- Cash +€25,204
up €25,204 (+3,249%), from €776 to €25,979
mainly Net result for the year (+€30,771) and Tax, wage and social debts (+€4,239)
- Tangible fixed assets +€7,822
new in 2025: €7,822
- Receivables within one year +€1,769
new in 2025: €1,769
of which Other amounts receivable: +€1,531
- Profit (loss) carried forward +€29,938
up €29,938, from -€612 to €29,327
- Tax, wage and social debts +€4,239
new in 2025: €4,239
- Gross operating margin +€40,956
up €40,956, from -€493 to €40,464
- Taxes +€9,053
new in 2025: €9,053
- Depreciation +€568
new in 2025: €568
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 | €776 | €35,604 | +€34,828 | +4,490% |
| Fixed assets | 21/28 | - | €7,822 | +€7,822 | |
| Tangible fixed assets | 22/27 | - | €7,822 | +€7,822 | |
| Furniture and vehicles | 24 | - | €7,822 | +€7,822 | |
| Current assets | 29/58 | €776 | €27,782 | +€27,006 | +3,482% |
| Amounts receivable within one year | 40/41 | - | €1,769 | +€1,769 | |
| Trade receivables | 40 | - | €238 | +€238 | |
| Other amounts receivable | 41 | - | €1,531 | +€1,531 | |
| Cash at bank and in hand | 54/58 | €776 | €25,979 | +€25,204 | +3,249% |
| Deferred charges and accrued income | 490/1 | - | €34 | +€34 | |
| Total equity and liabilities | 10/49 | €776 | €35,604 | +€34,828 | +4,490% |
| Equity | 10/15 | -€112 | €29,827 | +€29,938 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€612 | €29,327 | +€29,938 | |
| Amounts payable | 17/49 | €887 | €5,777 | +€4,890 | +551% |
| Amounts payable within one year | 42/48 | €887 | €5,777 | +€4,890 | +551% |
| Trade debts | 44 | €387 | €705 | +€318 | +82.0% |
| Suppliers | 440/4 | €387 | €705 | +€318 | +82.0% |
| Taxes, remuneration and social security | 45 | - | €4,239 | +€4,239 | |
| Taxes | 450/3 | - | €4,239 | +€4,239 | |
| Other amounts payable | 47/48 | €500 | €833 | +€333 | +66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €568 | +€568 | |
| Other operating charges | 640/8 | - | €21 | +€21 | |
| Gross operating margin | 9900 | -€493 | €40,464 | +€40,956 | |
| Operating profit (loss) | 9901 | -€493 | €39,874 | +€40,367 | |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €119 | €92 | -€27 | -22.7% |
| Recurring financial charges | 65 | €119 | €92 | -€27 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | -€612 | €39,824 | +€40,436 | |
| Income taxes | 67/77 | - | €9,053 | +€9,053 | |
| Profit (loss) for the period | 9904 | -€612 | €30,771 | +€31,383 | |
| Profit (loss) for the period to be appropriated | 9905 | -€612 | €30,771 | +€31,383 |
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 28 October 2026 via checked.be.