DUSAUSOIT 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.
DUSAUSOIT AVOCAT
Largest movements
- Receivables within one year +€20,380
up €20,380 (+36.2%), from €56,287 to €76,667
of which Other amounts receivable: +€45,554
- Cash -€5,322
down €5,322 (-29.2%), from €18,196 to €12,875
mainly Receivables within one year (-€20,380) and Other debts (-€4,530)
- Tangible fixed assets -€1,077
down €1,077 (-45.7%), from €2,356 to €1,278
- Deferred charges and accrued income -€1,059
down €1,059 (-37.1%), from €2,854 to €1,794
- Trade debts +€15,914
up €15,914 (+250%), from €6,353 to €22,267
- Other debts -€4,530
down €4,530 (-71.1%), from €6,371 to €1,841
- Profit (loss) carried forward +€3,487
up €3,487 (+9.0%), from €38,721 to €42,207
- Tax, wage and social debts -€3,031
down €3,031 (-12.9%), from €23,588 to €20,557
of which Taxes: -€5,027
- Short-term financial debts +€1,667
new in 2024: €1,667
- Gross operating margin -€10,912
down €10,912 (-45.5%), from €23,993 to €13,080
- Staff costs -€4,277
down €4,277 (-77.8%), from €5,496 to €1,219
- Taxes -€1,795
down €1,795 (-37.5%), from €4,782 to €2,987
- Other operating charges -€1,317
down €1,317 (-47.0%), from €2,805 to €1,487
- Depreciation +€452
up €452 (+72.4%), from €625 to €1,077
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,692 | €92,614 | +€12,922 | +16.2% |
| Fixed assets | 21/28 | €2,356 | €1,278 | -€1,077 | -45.7% |
| Tangible fixed assets | 22/27 | €2,356 | €1,278 | -€1,077 | -45.7% |
| Furniture and vehicles | 24 | €2,356 | €1,278 | -€1,077 | -45.7% |
| Current assets | 29/58 | €77,337 | €91,336 | +€13,999 | +18.1% |
| Amounts receivable within one year | 40/41 | €56,287 | €76,667 | +€20,380 | +36.2% |
| Trade receivables | 40 | €53,395 | €28,221 | -€25,174 | -47.1% |
| Other amounts receivable | 41 | €2,891 | €48,445 | +€45,554 | +1,575% |
| Cash at bank and in hand | 54/58 | €18,196 | €12,875 | -€5,322 | -29.2% |
| Deferred charges and accrued income | 490/1 | €2,854 | €1,794 | -€1,059 | -37.1% |
| Total equity and liabilities | 10/49 | €79,692 | €92,614 | +€12,922 | +16.2% |
| Equity | 10/15 | €42,721 | €46,207 | +€3,487 | +8.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,721 | €42,207 | +€3,487 | +9.0% |
| Amounts payable | 17/49 | €36,972 | €46,407 | +€9,435 | +25.5% |
| Amounts payable within one year | 42/48 | €36,312 | €46,332 | +€10,020 | +27.6% |
| Financial debts | 43 | - | €1,667 | +€1,667 | |
| Credit institutions | 430/8 | - | €1,667 | +€1,667 | |
| Trade debts | 44 | €6,353 | €22,267 | +€15,914 | +250% |
| Suppliers | 440/4 | €6,353 | €22,267 | +€15,914 | +250% |
| Taxes, remuneration and social security | 45 | €23,588 | €20,557 | -€3,031 | -12.9% |
| Taxes | 450/3 | €23,584 | €18,557 | -€5,027 | -21.3% |
| Remuneration and social security | 454/9 | €4 | €2,000 | +€1,996 | +48,680% |
| Other amounts payable | 47/48 | €6,371 | €1,841 | -€4,530 | -71.1% |
| Accrued charges and deferred income | 492/3 | €660 | €75 | -€585 | -88.6% |
| Remuneration, social security and pensions | 62 | €5,496 | €1,219 | -€4,277 | -77.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €625 | €1,077 | +€452 | +72.4% |
| Other operating charges | 640/8 | €2,805 | €1,487 | -€1,317 | -47.0% |
| Gross operating margin | 9900 | €23,993 | €13,080 | -€10,912 | -45.5% |
| Operating profit (loss) | 9901 | €15,067 | €9,297 | -€5,770 | -38.3% |
| Financial income | 75/76B | €0 | €32 | +€32 | +8,794% |
| Recurring financial income | 75 | €0 | €32 | +€32 | +8,794% |
| Financial charges | 65/66B | €1,672 | €1,996 | +€324 | +19.4% |
| Recurring financial charges | 65 | €1,672 | €1,996 | +€324 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €13,395 | €7,332 | -€6,063 | -45.3% |
| Income taxes | 67/77 | €4,782 | €2,987 | -€1,795 | -37.5% |
| Profit (loss) for the period | 9904 | €8,613 | €4,346 | -€4,267 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,613 | €4,346 | -€4,267 | -49.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.