Constance Therasse 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.
Constance Therasse Avocate
Largest movements
- Receivables within one year +€14,991
up €14,991 (+126%), from €11,904 to €26,895
of which Other amounts receivable: +€19,032
- Intangible fixed assets -€10,000
down €10,000 (-28.9%), from €34,548 to €24,548
- Tangible fixed assets -€6,907
down €6,907 (-41.7%), from €16,558 to €9,651
- Cash +€6,812
up €6,812 (+26.1%), from €26,075 to €32,887
mainly Net result for the year (+€36,807) and Depreciation (+€16,907)
- Reserves +€36,700
up €36,700 (+131%), from €28,000 to €64,700
- Other debts -€27,018
down €27,018 (-100%), from €27,018 to €0
- Debts after one year -€5,621
down €5,621 (-38.7%), from €14,530 to €8,909
- Gross operating margin +€22,393
up €22,393 (+44.9%), from €49,831 to €72,224
- Taxes +€5,206
up €5,206 (+45.2%), from €11,527 to €16,733
- Other operating charges -€896
down €896 (-51.6%), from €1,737 to €841
- Depreciation -€818
down €818 (-4.6%), from €17,725 to €16,907
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 | €89,085 | €93,981 | +€4,896 | +5.5% |
| Fixed assets | 21/28 | €51,106 | €34,199 | -€16,907 | -33.1% |
| Intangible fixed assets | 21 | €34,548 | €24,548 | -€10,000 | -28.9% |
| Tangible fixed assets | 22/27 | €16,558 | €9,651 | -€6,907 | -41.7% |
| Furniture and vehicles | 24 | €16,558 | €9,651 | -€6,907 | -41.7% |
| Current assets | 29/58 | €37,979 | €59,782 | +€21,803 | +57.4% |
| Amounts receivable within one year | 40/41 | €11,904 | €26,895 | +€14,991 | +126% |
| Trade receivables | 40 | €11,904 | €7,863 | -€4,041 | -33.9% |
| Other amounts receivable | 41 | - | €19,032 | +€19,032 | |
| Cash at bank and in hand | 54/58 | €26,075 | €32,887 | +€6,812 | +26.1% |
| Total equity and liabilities | 10/49 | €89,085 | €93,981 | +€4,896 | +5.5% |
| Equity | 10/15 | €33,120 | €69,927 | +€36,807 | +111% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,000 | €64,700 | +€36,700 | +131% |
| Distributable reserves | 133 | €28,000 | €64,700 | +€36,700 | +131% |
| Profit (loss) carried forward | 14 | €120 | €227 | +€107 | +88.7% |
| Amounts payable | 17/49 | €55,965 | €24,054 | -€31,911 | -57.0% |
| Amounts payable after more than one year | 17 | €14,530 | €8,909 | -€5,621 | -38.7% |
| Financial debts | 170/4 | €14,530 | €8,909 | -€5,621 | -38.7% |
| Amounts payable within one year | 42/48 | €41,435 | €15,145 | -€26,290 | -63.4% |
| Current portion of amounts payable after more than one year | 42 | €5,379 | €5,621 | +€242 | +4.5% |
| Trade debts | 44 | €1,243 | €1,059 | -€183 | -14.8% |
| Suppliers | 440/4 | €1,243 | €1,059 | -€183 | -14.8% |
| Taxes, remuneration and social security | 45 | €7,795 | €8,465 | +€670 | +8.6% |
| Taxes | 450/3 | €7,795 | €8,465 | +€670 | +8.6% |
| Other amounts payable | 47/48 | €27,018 | €0 | -€27,018 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,725 | €16,907 | -€818 | -4.6% |
| Other operating charges | 640/8 | €1,737 | €841 | -€896 | -51.6% |
| Non-recurring operating charges | 66A | - | €217 | +€217 | |
| Gross operating margin | 9900 | €49,831 | €72,224 | +€22,393 | +44.9% |
| Operating profit (loss) | 9901 | €30,369 | €54,259 | +€23,890 | +78.7% |
| Financial income | 75/76B | - | €150 | +€150 | |
| Recurring financial income | 75 | - | €150 | +€150 | |
| Financial charges | 65/66B | €778 | €870 | +€91 | +11.7% |
| Recurring financial charges | 65 | €778 | €870 | +€91 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €29,591 | €53,540 | +€23,949 | +80.9% |
| Income taxes | 67/77 | €11,527 | €16,733 | +€5,206 | +45.2% |
| Profit (loss) for the period | 9904 | €18,064 | €36,807 | +€18,743 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €18,064 | €36,807 | +€18,743 | +104% |
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 20 October 2026 via checked.be.