DGC 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.
DGC AVOCAT
Largest movements
- Cash +€51,880
up €51,880 (+156%), from €33,151 to €85,031
mainly Net result for the year (+€63,713) and Tax, wage and social debts (+€9,279)
- Receivables within one year +€25,200
up €25,200 (+176%), from €14,339 to €39,539
- Profit (loss) carried forward +€63,713
up €63,713 (+252%), from €25,271 to €88,984
- Tax, wage and social debts +€9,279
up €9,279 (+86.0%), from €10,796 to €20,075
of which Taxes: +€8,799
- Other debts +€4,619
up €4,619 (+115%), from €4,010 to €8,629
- Gross operating margin +€51,637
up €51,637 (+148%), from €35,005 to €86,642
- Taxes +€8,274
up €8,274 (+96.2%), from €8,601 to €16,874
- Financial charges +€2,500
up €2,500 (+6,057%), from €41 to €2,542
- Write-downs +€1,887
new in 2025: €1,887
- Other operating charges +€1,637
up €1,637 (+3,274%), from €50 to €1,687
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 | €47,490 | €124,987 | +€77,497 | +163% |
| Current assets | 29/58 | €47,490 | €124,987 | +€77,497 | +163% |
| Amounts receivable within one year | 40/41 | €14,339 | €39,539 | +€25,200 | +176% |
| Trade receivables | 40 | €14,339 | €39,539 | +€25,200 | +176% |
| Cash at bank and in hand | 54/58 | €33,151 | €85,031 | +€51,880 | +156% |
| Deferred charges and accrued income | 490/1 | - | €417 | +€417 | |
| Total equity and liabilities | 10/49 | €47,490 | €124,987 | +€77,497 | +163% |
| Equity | 10/15 | €30,271 | €93,984 | +€63,713 | +210% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,271 | €88,984 | +€63,713 | +252% |
| Amounts payable | 17/49 | €17,219 | €31,003 | +€13,784 | +80.1% |
| Amounts payable within one year | 42/48 | €17,167 | €31,003 | +€13,836 | +80.6% |
| Trade debts | 44 | €2,362 | €2,300 | -€62 | -2.6% |
| Suppliers | 440/4 | €2,362 | €2,300 | -€62 | -2.6% |
| Taxes, remuneration and social security | 45 | €10,796 | €20,075 | +€9,279 | +86.0% |
| Taxes | 450/3 | €10,796 | €19,595 | +€8,799 | +81.5% |
| Remuneration and social security | 454/9 | - | €480 | +€480 | |
| Other amounts payable | 47/48 | €4,010 | €8,629 | +€4,619 | +115% |
| Accrued charges and deferred income | 492/3 | €52 | - | -€52 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,042 | - | -€1,042 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,887 | +€1,887 | |
| Other operating charges | 640/8 | €50 | €1,687 | +€1,637 | +3,274% |
| Gross operating margin | 9900 | €35,005 | €86,642 | +€51,637 | +148% |
| Operating profit (loss) | 9901 | €33,913 | €83,068 | +€49,155 | +145% |
| Financial income | 75/76B | - | €61 | +€61 | |
| Recurring financial income | 75 | - | €61 | +€61 | |
| Financial charges | 65/66B | €41 | €2,542 | +€2,500 | +6,057% |
| Recurring financial charges | 65 | €41 | €2,542 | +€2,500 | +6,057% |
| Profit (loss) for the period before taxes | 9903 | €33,872 | €80,587 | +€46,716 | +138% |
| Income taxes | 67/77 | €8,601 | €16,874 | +€8,274 | +96.2% |
| Profit (loss) for the period | 9904 | €25,271 | €63,713 | +€38,442 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €25,271 | €63,713 | +€38,442 | +152% |
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 13 October 2026 via checked.be.