DC 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.
DC AVOCAT
Largest movements
- Cash +€24,629
up €24,629 (+39.3%), from €62,605 to €87,234
mainly Net result for the year (+€38,792) and Tax, wage and social debts (+€9,163)
- Tangible fixed assets +€9,135
up €9,135 (+229%), from €3,982 to €13,117
of which Land and buildings: +€7,436
- Receivables within one year -€6,635
down €6,635 (-11.2%), from €59,401 to €52,766
of which Other amounts receivable: -€12,248
- Reserves +€18,705
up €18,705 (+18.2%), from €102,613 to €121,318
- Tax, wage and social debts +€9,163
up €9,163 (+248%), from €3,699 to €12,862
- Trade debts -€2,159
no longer reported in 2025 (was €2,159)
- Gross operating margin +€31,585
up €31,585 (+114%), from €27,773 to €59,358
- Taxes +€7,950
up €7,950 (+67.1%), from €11,856 to €19,806
- Financial charges +€1,066
up €1,066 (+852%), from €125 to €1,191
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 | €129,328 | €155,037 | +€25,709 | +19.9% |
| Fixed assets | 21/28 | €3,982 | €13,117 | +€9,135 | +229% |
| Tangible fixed assets | 22/27 | €3,982 | €13,117 | +€9,135 | +229% |
| Land and buildings | 22 | €2,902 | €10,338 | +€7,436 | +256% |
| Furniture and vehicles | 24 | €730 | €269 | -€461 | -63.2% |
| Other tangible fixed assets | 26 | €350 | €2,510 | +€2,160 | +617% |
| Current assets | 29/58 | €125,346 | €141,920 | +€16,574 | +13.2% |
| Amounts receivable within one year | 40/41 | €59,401 | €52,766 | -€6,635 | -11.2% |
| Trade receivables | 40 | - | €5,614 | +€5,614 | |
| Other amounts receivable | 41 | €59,401 | €47,153 | -€12,248 | -20.6% |
| Cash at bank and in hand | 54/58 | €62,605 | €87,234 | +€24,629 | +39.3% |
| Deferred charges and accrued income | 490/1 | €3,340 | €1,919 | -€1,421 | -42.5% |
| Total equity and liabilities | 10/49 | €129,328 | €155,037 | +€25,709 | +19.9% |
| Equity | 10/15 | €123,470 | €142,175 | +€18,705 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,613 | €121,318 | +€18,705 | +18.2% |
| Distributable reserves | 133 | €102,613 | €121,318 | +€18,705 | +18.2% |
| Profit (loss) carried forward | 14 | €2,257 | €2,257 | -€0 | 0.0% |
| Amounts payable | 17/49 | €5,858 | €12,862 | +€7,004 | +120% |
| Amounts payable within one year | 42/48 | €5,858 | €12,862 | +€7,004 | +120% |
| Trade debts | 44 | €2,159 | - | -€2,159 | |
| Suppliers | 440/4 | €2,159 | - | -€2,159 | |
| Taxes, remuneration and social security | 45 | €3,699 | €12,862 | +€9,163 | +248% |
| Taxes | 450/3 | €3,699 | €12,862 | +€9,163 | +248% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €849 | €990 | +€141 | +16.7% |
| Other operating charges | 640/8 | €604 | €467 | -€137 | -22.6% |
| Gross operating margin | 9900 | €27,773 | €59,358 | +€31,585 | +114% |
| Operating profit (loss) | 9901 | €26,320 | €57,900 | +€31,580 | +120% |
| Financial income | 75/76B | €1,947 | €1,888 | -€59 | -3.0% |
| Recurring financial income | 75 | €1,947 | €1,888 | -€59 | -3.0% |
| Financial charges | 65/66B | €125 | €1,191 | +€1,066 | +852% |
| Recurring financial charges | 65 | €125 | €1,191 | +€1,066 | +852% |
| Profit (loss) for the period before taxes | 9903 | €28,142 | €58,597 | +€30,455 | +108% |
| Income taxes | 67/77 | €11,856 | €19,806 | +€7,950 | +67.1% |
| Profit (loss) for the period | 9904 | €16,286 | €38,792 | +€22,506 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €16,286 | €38,792 | +€22,506 | +138% |
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 15 October 2026 via checked.be.