CVT 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.
CVT Avocat
Largest movements
- Receivables within one year +€61,223
up €61,223 (+252%), from €24,252 to €85,476
of which Trade receivables: +€44,114
- Cash -€41,158
down €41,158 (-25.0%), from €164,416 to €123,259
mainly Contributions, distributions and other (-€190,067) and Receivables within one year (-€61,223)
- Tangible fixed assets -€2,383
down €2,383 (-17.6%), from €13,552 to €11,169
of which Other tangible fixed assets: -€1,401
- Other debts +€87,067
up €87,067 (+84.5%), from €103,000 to €190,067
- Reserves -€83,000
down €83,000 (-100%), from €83,000 to €0
- Tax, wage and social debts +€14,117
up €14,117 (+178%), from €7,930 to €22,047
of which Taxes: +€14,117
- Gross operating margin +€53,099
up €53,099 (+61.9%), from €85,753 to €138,853
- Taxes +€13,725
up €13,725 (+79.6%), from €17,241 to €30,966
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 | €202,309 | €219,995 | +€17,686 | +8.7% |
| Fixed assets | 21/28 | €13,552 | €11,169 | -€2,383 | -17.6% |
| Tangible fixed assets | 22/27 | €13,552 | €11,169 | -€2,383 | -17.6% |
| Furniture and vehicles | 24 | €1,449 | €467 | -€982 | -67.7% |
| Other tangible fixed assets | 26 | €12,103 | €10,702 | -€1,401 | -11.6% |
| Current assets | 29/58 | €188,758 | €208,826 | +€20,069 | +10.6% |
| Amounts receivable within one year | 40/41 | €24,252 | €85,476 | +€61,223 | +252% |
| Trade receivables | 40 | €489 | €44,603 | +€44,114 | +9,022% |
| Other amounts receivable | 41 | €23,763 | €40,873 | +€17,109 | +72.0% |
| Cash at bank and in hand | 54/58 | €164,416 | €123,259 | -€41,158 | -25.0% |
| Deferred charges and accrued income | 490/1 | €89 | €92 | +€3 | +3.3% |
| Total equity and liabilities | 10/49 | €202,309 | €219,995 | +€17,686 | +8.7% |
| Equity | 10/15 | €88,454 | €5,000 | -€83,454 | -94.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €83,000 | €0 | -€83,000 | -100% |
| Distributable reserves | 133 | €83,000 | €0 | -€83,000 | -100% |
| Profit (loss) carried forward | 14 | €454 | €0 | -€454 | -100% |
| Amounts payable | 17/49 | €113,855 | €214,995 | +€101,140 | +88.8% |
| Amounts payable within one year | 42/48 | €113,855 | €214,995 | +€101,140 | +88.8% |
| Financial debts | 43 | - | €83 | +€83 | |
| Other loans | 439 | - | €83 | +€83 | |
| Trade debts | 44 | €2,925 | €2,798 | -€127 | -4.3% |
| Suppliers | 440/4 | €2,925 | €2,798 | -€127 | -4.3% |
| Taxes, remuneration and social security | 45 | €7,930 | €22,047 | +€14,117 | +178% |
| Taxes | 450/3 | €7,930 | €22,047 | +€14,117 | +178% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €103,000 | €190,067 | +€87,067 | +84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,383 | €2,383 | +€0 | 0.0% |
| Other operating charges | 640/8 | €908 | €400 | -€509 | -56.0% |
| Gross operating margin | 9900 | €85,753 | €138,853 | +€53,099 | +61.9% |
| Operating profit (loss) | 9901 | €82,462 | €136,070 | +€53,608 | +65.0% |
| Financial income | 75/76B | €1,085 | €1,764 | +€679 | +62.5% |
| Recurring financial income | 75 | €1,085 | €1,764 | +€679 | +62.5% |
| Financial charges | 65/66B | €192 | €255 | +€63 | +32.7% |
| Recurring financial charges | 65 | €192 | €255 | +€63 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €83,355 | €137,579 | +€54,224 | +65.1% |
| Income taxes | 67/77 | €17,241 | €30,966 | +€13,725 | +79.6% |
| Profit (loss) for the period | 9904 | €66,115 | €106,613 | +€40,499 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,115 | €106,613 | +€40,499 | +61.3% |
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 30 October 2026 via checked.be.