DAVID TOUSSAINT AVOCAT: what changed
DAVID TOUSSAINT AVOCAT
Largest movements
- Cash +€35,895
up €35,895 (+27.1%), from €132,484 to €168,379
mainly Net result for the year (+€64,050) and Trade debts (+€5,096)
- Receivables within one year +€12,155
up €12,155 (+2,117%), from €574 to €12,729
- Profit (loss) carried forward +€64,050
up €64,050 (+99.2%), from €64,552 to €128,603
- Tax, wage and social debts -€20,646
down €20,646 (-51.2%), from €40,359 to €19,714
of which Taxes: -€18,886
- Trade debts +€5,096
up €5,096 (+480%), from €1,061 to €6,157
- Depreciation -€1,406
no longer reported in 2025 (was €1,406)
- Taxes +€1,146
up €1,146 (+7.0%), from €16,408 to €17,554
- Financial charges +€857
new in 2025: €857
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,058 | €181,128 | +€48,070 | +36.1% |
| Current assets | 29/58 | €133,058 | €181,128 | +€48,070 | +36.1% |
| Amounts receivable within one year | 40/41 | €574 | €12,729 | +€12,155 | +2,117% |
| Other amounts receivable | 41 | €574 | €12,729 | +€12,155 | +2,117% |
| Cash at bank and in hand | 54/58 | €132,484 | €168,379 | +€35,895 | +27.1% |
| Deferred charges and accrued income | 490/1 | - | €20 | +€20 | |
| Total equity and liabilities | 10/49 | €133,058 | €181,128 | +€48,070 | +36.1% |
| Equity | 10/15 | €67,552 | €131,603 | +€64,050 | +94.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,552 | €128,603 | +€64,050 | +99.2% |
| Amounts payable | 17/49 | €65,506 | €49,525 | -€15,981 | -24.4% |
| Amounts payable within one year | 42/48 | €65,506 | €49,525 | -€15,981 | -24.4% |
| Trade debts | 44 | €1,061 | €6,157 | +€5,096 | +480% |
| Suppliers | 440/4 | €1,061 | €6,157 | +€5,096 | +480% |
| Taxes, remuneration and social security | 45 | €40,359 | €19,714 | -€20,646 | -51.2% |
| Taxes | 450/3 | €38,599 | €19,714 | -€18,886 | -48.9% |
| Remuneration and social security | 454/9 | €1,760 | - | -€1,760 | |
| Other amounts payable | 47/48 | €24,086 | €23,655 | -€431 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,406 | - | -€1,406 | |
| Other operating charges | 640/8 | €387 | €377 | -€10 | -2.7% |
| Gross operating margin | 9900 | €82,754 | €82,838 | +€84 | +0.1% |
| Operating profit (loss) | 9901 | €80,961 | €82,461 | +€1,501 | +1.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €857 | +€857 | |
| Recurring financial charges | 65 | - | €857 | +€857 | |
| Profit (loss) for the period before taxes | 9903 | €80,961 | €81,604 | +€644 | +0.8% |
| Income taxes | 67/77 | €16,408 | €17,554 | +€1,146 | +7.0% |
| Profit (loss) for the period | 9904 | €64,552 | €64,050 | -€502 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,552 | €64,050 | -€502 | -0.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.