DS Avocat: what changed
Two fiscal 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.
DS Avocat
Largest movements
- Receivables within one year +€16,506
up €16,506 (+45.2%), from €36,544 to €53,050
of which Other amounts receivable: +€15,444
- Cash -€3,593
down €3,593 (-11.8%), from €30,364 to €26,771
mainly Receivables within one year (-€16,506) and Other debts (-€5,000)
- Profit (loss) carried forward +€16,553
up €16,553 (+27.9%), from €59,241 to €75,794
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Gross operating margin -€61,526
down €61,526 (-71.5%), from €86,075 to €24,548
- Taxes -€10,314
down €10,314 (-67.9%), from €15,199 to €4,885
- Depreciation -€1,585
down €1,585 (-75.5%), from €2,098 to €513
- Financial charges -€1,435
down €1,435 (-57.2%), from €2,511 to €1,075
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.
Cash bridge derived
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 | €72,043 | €84,381 | +€12,338 | +17.1% |
| Fixed assets | 21/28 | €4,524 | €4,011 | -€513 | -11.3% |
| Tangible fixed assets | 22/27 | €4,524 | €4,011 | -€513 | -11.3% |
| Plant, machinery and equipment | 23 | €4,524 | €4,011 | -€513 | -11.3% |
| Current assets | 29/58 | €67,518 | €80,369 | +€12,851 | +19.0% |
| Amounts receivable within one year | 40/41 | €36,544 | €53,050 | +€16,506 | +45.2% |
| Trade receivables | 40 | €29,796 | €30,857 | +€1,061 | +3.6% |
| Other amounts receivable | 41 | €6,748 | €22,192 | +€15,444 | +228.9% |
| Cash at bank and in hand | 54/58 | €30,364 | €26,771 | -€3,593 | -11.8% |
| Deferred charges and accrued income | 490/1 | €610 | €549 | -€62 | -10.1% |
| Total equity and liabilities | 10/49 | €72,043 | €84,381 | +€12,338 | +17.1% |
| Equity | 10/15 | €62,241 | €78,794 | +€16,553 | +26.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,241 | €75,794 | +€16,553 | +27.9% |
| Amounts payable | 17/49 | €9,802 | €5,587 | -€4,215 | -43.0% |
| Amounts payable within one year | 42/48 | €9,802 | €5,587 | -€4,215 | -43.0% |
| Trade debts | 44 | €2,402 | €3,187 | +€785 | +32.7% |
| Suppliers | 440/4 | €2,402 | €3,187 | +€785 | +32.7% |
| Taxes, remuneration and social security | 45 | €2,400 | €2,400 | = | 0.0% |
| Taxes | 450/3 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,098 | €513 | -€1,585 | -75.5% |
| Other operating charges | 640/8 | €2,026 | €1,522 | -€504 | -24.9% |
| Gross operating margin | 9900 | €86,075 | €24,548 | -€61,526 | -71.5% |
| Operating profit (loss) | 9901 | €81,951 | €22,513 | -€59,438 | -72.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,511 | €1,075 | -€1,435 | -57.2% |
| Recurring financial charges | 65 | €2,511 | €1,075 | -€1,435 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €79,440 | €21,438 | -€58,002 | -73.0% |
| Income taxes | 67/77 | €15,199 | €4,885 | -€10,314 | -67.9% |
| Profit (loss) for the period | 9904 | €64,241 | €16,553 | -€47,688 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,241 | €16,553 | -€47,688 | -74.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.