Daniel PRICKEN - 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.
Daniel PRICKEN - AVOCAT
Largest movements
- Receivables within one year -€23,002
down €23,002 (-99.9%), from €23,024 to €22
of which Trade receivables: -€15,730
- Current investments +€12,375
up €12,375 (+20.2%), from €61,344 to €73,719
- Tangible fixed assets -€10,264
down €10,264 (-14.1%), from €72,799 to €62,534
of which Furniture and vehicles: -€10,009
- Other debts -€46,242
down €46,242 (-31.6%), from €146,551 to €100,308
- Reserves +€32,910
up €32,910 (+106%), from €31,194 to €64,104
of which Distributable reserves: +€32,910
- Debts after one year -€9,337
down €9,337 (-25.4%), from €36,796 to €27,459
- Gross operating margin -€45,427
down €45,427 (-38.3%), from €118,469 to €73,042
- Depreciation +€10,429
up €10,429 (+252%), from €4,134 to €14,563
- Taxes -€9,611
down €9,611 (-37.3%), from €25,740 to €16,130
- Financial income +€2,571
up €2,571 (+6,468%), from €40 to €2,611
of which Non-recurring financial income: +€2,075
- Financial charges -€1,312
down €1,312 (-10.6%), from €12,378 to €11,066
of which Financial charges: -€2,503
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 | €795,060 | €778,321 | -€16,738 | -2.1% |
| Fixed assets | 21/28 | €672,507 | €660,767 | -€11,740 | -1.7% |
| Tangible fixed assets | 22/27 | €72,799 | €62,534 | -€10,264 | -14.1% |
| Furniture and vehicles | 24 | €70,674 | €60,665 | -€10,009 | -14.2% |
| Other tangible fixed assets | 26 | €2,125 | €1,869 | -€256 | -12.0% |
| Financial fixed assets | 28 | €599,708 | €598,233 | -€1,475 | -0.2% |
| Current assets | 29/58 | €122,553 | €117,554 | -€4,999 | -4.1% |
| Amounts receivable within one year | 40/41 | €23,024 | €22 | -€23,002 | -99.9% |
| Trade receivables | 40 | €15,730 | - | -€15,730 | |
| Other amounts receivable | 41 | €7,294 | €22 | -€7,272 | -99.7% |
| Current investments | 50/53 | €61,344 | €73,719 | +€12,375 | +20.2% |
| Cash at bank and in hand | 54/58 | €38,185 | €41,716 | +€3,531 | +9.2% |
| Deferred charges and accrued income | 490/1 | - | €2,097 | +€2,097 | |
| Total equity and liabilities | 10/49 | €795,060 | €778,321 | -€16,738 | -2.1% |
| Equity | 10/15 | €584,330 | €617,240 | +€32,910 | +5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,194 | €64,104 | +€32,910 | +106% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,334 | €62,244 | +€32,910 | +112% |
| Profit (loss) carried forward | 14 | €540,735 | €540,735 | = | 0.0% |
| Amounts payable | 17/49 | €210,730 | €161,082 | -€49,649 | -23.6% |
| Amounts payable after more than one year | 17 | €36,796 | €27,459 | -€9,337 | -25.4% |
| Financial debts | 170/4 | €36,796 | €27,459 | -€9,337 | -25.4% |
| Amounts payable within one year | 42/48 | €162,489 | €125,502 | -€36,988 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €11,562 | €11,879 | +€317 | +2.7% |
| Trade debts | 44 | €1,284 | €3,070 | +€1,785 | +139% |
| Suppliers | 440/4 | €1,284 | €3,070 | +€1,785 | +139% |
| Taxes, remuneration and social security | 45 | €3,093 | €10,245 | +€7,152 | +231% |
| Taxes | 450/3 | €3,093 | €10,245 | +€7,152 | +231% |
| Other amounts payable | 47/48 | €146,551 | €100,308 | -€46,242 | -31.6% |
| Accrued charges and deferred income | 492/3 | €11,445 | €8,121 | -€3,324 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,134 | €14,563 | +€10,429 | +252% |
| Other operating charges | 640/8 | €1,016 | €984 | -€33 | -3.2% |
| Gross operating margin | 9900 | €118,469 | €73,042 | -€45,427 | -38.3% |
| Operating profit (loss) | 9901 | €113,319 | €57,495 | -€55,824 | -49.3% |
| Financial income | 75/76B | €40 | €2,611 | +€2,571 | +6,468% |
| Recurring financial income | 75 | €40 | €536 | +€496 | +1,248% |
| Non-recurring financial income | 76B | - | €2,075 | +€2,075 | |
| Financial charges | 65/66B | €12,378 | €11,066 | -€1,312 | -10.6% |
| Recurring financial charges | 65 | €12,378 | €9,875 | -€2,503 | -20.2% |
| Non-recurring financial charges | 66B | - | €1,192 | +€1,192 | |
| Profit (loss) for the period before taxes | 9903 | €100,980 | €49,040 | -€51,941 | -51.4% |
| Income taxes | 67/77 | €25,740 | €16,130 | -€9,611 | -37.3% |
| Profit (loss) for the period | 9904 | €75,240 | €32,910 | -€42,330 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €75,240 | €32,910 | -€42,330 | -56.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.