CUA 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.
CUA AVOCAT
Largest movements
- Cash +€78,509
up €78,509 (+26.2%), from €299,221 to €377,730
mainly Net result for the year (+€126,943) and Other debts (+€74,850)
- Receivables within one year +€48,000
new in 2025: €48,000
- Tangible fixed assets -€9,912
down €9,912 (-25.0%), from €39,649 to €29,737
- Other debts +€74,850
up €74,850 (+441%), from €16,974 to €91,824
- Reserves +€26,943
up €26,943 (+9.2%), from €293,909 to €320,852
- Tax, wage and social debts +€14,106
up €14,106 (+68.2%), from €20,690 to €34,796
- Turnover +€105,450
up €105,450 (+53.6%), from €196,600 to €302,050
- Purchases and services +€72,386
up €72,386 (+131%), from €55,196 to €127,583
- Gross operating margin +€33,064
up €33,064 (+23.4%), from €141,404 to €174,467
- Taxes +€3,455
up €3,455 (+8.9%), from €38,716 to €42,171
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 | €338,870 | €455,467 | +€116,597 | +34.4% |
| Fixed assets | 21/28 | €39,649 | €29,737 | -€9,912 | -25.0% |
| Tangible fixed assets | 22/27 | €39,649 | €29,737 | -€9,912 | -25.0% |
| Furniture and vehicles | 24 | €39,649 | €29,737 | -€9,912 | -25.0% |
| Current assets | 29/58 | €299,221 | €425,730 | +€126,509 | +42.3% |
| Amounts receivable within one year | 40/41 | - | €48,000 | +€48,000 | |
| Trade receivables | 40 | - | €48,000 | +€48,000 | |
| Cash at bank and in hand | 54/58 | €299,221 | €377,730 | +€78,509 | +26.2% |
| Total equity and liabilities | 10/49 | €338,870 | €455,467 | +€116,597 | +34.4% |
| Equity | 10/15 | €298,909 | €325,852 | +€26,943 | +9.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €293,909 | €320,852 | +€26,943 | +9.2% |
| Distributable reserves | 133 | €293,909 | €320,852 | +€26,943 | +9.2% |
| Amounts payable | 17/49 | €39,961 | €129,615 | +€89,654 | +224% |
| Amounts payable within one year | 42/48 | €39,961 | €129,615 | +€89,654 | +224% |
| Trade debts | 44 | €2,297 | €2,995 | +€698 | +30.4% |
| Suppliers | 440/4 | €2,297 | €2,995 | +€698 | +30.4% |
| Taxes, remuneration and social security | 45 | €20,690 | €34,796 | +€14,106 | +68.2% |
| Taxes | 450/3 | €20,690 | €34,796 | +€14,106 | +68.2% |
| Other amounts payable | 47/48 | €16,974 | €91,824 | +€74,850 | +441% |
| Turnover | 70 | €196,600 | €302,050 | +€105,450 | +53.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,196 | €127,583 | +€72,386 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,912 | €9,912 | = | 0.0% |
| Other operating charges | 640/8 | €1,291 | €438 | -€853 | -66.1% |
| Gross operating margin | 9900 | €141,404 | €174,467 | +€33,064 | +23.4% |
| Operating profit (loss) | 9901 | €130,200 | €164,117 | +€33,917 | +26.0% |
| Financial income | 75/76B | €3,717 | €5,055 | +€1,339 | +36.0% |
| Recurring financial income | 75 | €3,717 | €5,055 | +€1,339 | +36.0% |
| Financial charges | 65/66B | €54 | €58 | +€4 | +7.9% |
| Recurring financial charges | 65 | €54 | €58 | +€4 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €133,863 | €169,114 | +€35,251 | +26.3% |
| Income taxes | 67/77 | €38,716 | €42,171 | +€3,455 | +8.9% |
| Profit (loss) for the period | 9904 | €95,147 | €126,943 | +€31,796 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,147 | €126,943 | +€31,796 | +33.4% |
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 26 October 2026 via checked.be.