EM 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.
EM Avocat
Largest movements
- Cash +€26,611
up €26,611 (+222%), from €11,984 to €38,595
mainly Net result for the year (+€42,041) and Tax, wage and social debts (+€13,444)
- Tangible fixed assets +€18,766
new in 2025: €18,766
of which Furniture and vehicles: +€9,726
- Receivables within one year +€14,000
new in 2025: €14,000
- Deferred charges and accrued income +€758
new in 2025: €758
- Reserves +€42,041
up €42,041 (+1,542%), from €2,726 to €44,767
- Tax, wage and social debts +€13,444
up €13,444 (+260%), from €5,161 to €18,605
of which Taxes: +€15,444
- Trade debts +€4,304
up €4,304 (+392%), from €1,097 to €5,401
- Gross operating margin +€62,722
up €62,722 (+1,671%), from €3,754 to €66,476
- Taxes +€15,824
up €15,824 (+1,539%), from €1,028 to €16,852
- Depreciation +€6,382
new in 2025: €6,382
- Other operating charges +€1,241
new in 2025: €1,241
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 | €11,984 | €72,120 | +€60,135 | +502% |
| Fixed assets | 21/28 | - | €18,766 | +€18,766 | |
| Tangible fixed assets | 22/27 | - | €18,766 | +€18,766 | |
| Plant, machinery and equipment | 23 | - | €9,040 | +€9,040 | |
| Furniture and vehicles | 24 | - | €9,726 | +€9,726 | |
| Current assets | 29/58 | €11,984 | €53,353 | +€41,369 | +345% |
| Amounts receivable within one year | 40/41 | - | €14,000 | +€14,000 | |
| Other amounts receivable | 41 | - | €14,000 | +€14,000 | |
| Cash at bank and in hand | 54/58 | €11,984 | €38,595 | +€26,611 | +222% |
| Deferred charges and accrued income | 490/1 | - | €758 | +€758 | |
| Total equity and liabilities | 10/49 | €11,984 | €72,120 | +€60,135 | +502% |
| Equity | 10/15 | €5,726 | €47,767 | +€42,041 | +734% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,726 | €44,767 | +€42,041 | +1,542% |
| Distributable reserves | 133 | €2,726 | €44,767 | +€42,041 | +1,542% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,258 | €24,352 | +€18,094 | +289% |
| Amounts payable within one year | 42/48 | €6,258 | €24,352 | +€18,094 | +289% |
| Trade debts | 44 | €1,097 | €5,401 | +€4,304 | +392% |
| Suppliers | 440/4 | €1,097 | €5,401 | +€4,304 | +392% |
| Taxes, remuneration and social security | 45 | €5,161 | €18,605 | +€13,444 | +260% |
| Taxes | 450/3 | €3,161 | €18,605 | +€15,444 | +489% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | - | €346 | +€346 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,382 | +€6,382 | |
| Other operating charges | 640/8 | - | €1,241 | +€1,241 | |
| Gross operating margin | 9900 | €3,754 | €66,476 | +€62,722 | +1,671% |
| Operating profit (loss) | 9901 | €3,754 | €58,853 | +€55,099 | +1,468% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €3,754 | €58,893 | +€55,139 | +1,469% |
| Income taxes | 67/77 | €1,028 | €16,852 | +€15,824 | +1,539% |
| Profit (loss) for the period | 9904 | €2,726 | €42,041 | +€39,315 | +1,442% |
| Profit (loss) for the period to be appropriated | 9905 | €2,726 | €42,041 | +€39,315 | +1,442% |
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 17 October 2026 via checked.be.