EOS AVOCATS: 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.
EOS AVOCATS
Largest movements
- Cash +€83,205
up €83,205 (+71.0%), from €117,157 to €200,362
mainly Net result for the year (+€86,363) and Depreciation (+€14,401)
- Tangible fixed assets -€13,328
down €13,328 (-11.0%), from €121,626 to €108,299
- Reserves +€80,000
up €80,000 (+50.0%), from €160,000 to €240,000
- Tax, wage and social debts -€10,849
down €10,849 (-93.0%), from €11,664 to €815
- Profit (loss) carried forward +€6,363
up €6,363 (+40.5%), from €15,728 to €22,090
- Debts after one year -€5,331
down €5,331 (-6.5%), from €82,090 to €76,759
- Gross operating margin -€9,188
down €9,188 (-6.1%), from €150,683 to €141,495
- Other operating charges -€3,495
down €3,495 (-57.4%), from €6,091 to €2,596
- Depreciation +€2,996
up €2,996 (+26.3%), from €11,406 to €14,401
- Taxes -€2,236
down €2,236 (-6.1%), from €36,912 to €34,676
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 | €301,472 | €369,420 | +€67,949 | +22.5% |
| Fixed assets | 21/28 | €161,626 | €148,299 | -€13,328 | -8.2% |
| Tangible fixed assets | 22/27 | €121,626 | €108,299 | -€13,328 | -11.0% |
| Land and buildings | 22 | €88,914 | €85,114 | -€3,800 | -4.3% |
| Plant, machinery and equipment | 23 | €12,658 | €8,429 | -€4,229 | -33.4% |
| Furniture and vehicles | 24 | €20,054 | €14,756 | -€5,298 | -26.4% |
| Financial fixed assets | 28 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €139,845 | €221,122 | +€81,277 | +58.1% |
| Amounts receivable within one year | 40/41 | €21,009 | €18,272 | -€2,737 | -13.0% |
| Trade receivables | 40 | €19,067 | €6,871 | -€12,197 | -64.0% |
| Other amounts receivable | 41 | €1,942 | €11,401 | +€9,460 | +487% |
| Cash at bank and in hand | 54/58 | €117,157 | €200,362 | +€83,205 | +71.0% |
| Deferred charges and accrued income | 490/1 | €1,679 | €2,488 | +€809 | +48.2% |
| Total equity and liabilities | 10/49 | €301,472 | €369,420 | +€67,949 | +22.5% |
| Equity | 10/15 | €179,728 | €266,090 | +€86,363 | +48.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €160,000 | €240,000 | +€80,000 | +50.0% |
| Distributable reserves | 133 | €160,000 | €240,000 | +€80,000 | +50.0% |
| Profit (loss) carried forward | 14 | €15,728 | €22,090 | +€6,363 | +40.5% |
| Amounts payable | 17/49 | €121,744 | €103,330 | -€18,414 | -15.1% |
| Amounts payable after more than one year | 17 | €82,090 | €76,759 | -€5,331 | -6.5% |
| Financial debts | 170/4 | €82,090 | €76,759 | -€5,331 | -6.5% |
| Amounts payable within one year | 42/48 | €39,654 | €26,571 | -€13,083 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €5,141 | €5,331 | +€190 | +3.7% |
| Trade debts | 44 | €12,481 | €11,096 | -€1,385 | -11.1% |
| Suppliers | 440/4 | €12,481 | €11,096 | -€1,385 | -11.1% |
| Taxes, remuneration and social security | 45 | €11,664 | €815 | -€10,849 | -93.0% |
| Taxes | 450/3 | €11,664 | €815 | -€10,849 | -93.0% |
| Other amounts payable | 47/48 | €10,368 | €9,329 | -€1,039 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,406 | €14,401 | +€2,996 | +26.3% |
| Other operating charges | 640/8 | €6,091 | €2,596 | -€3,495 | -57.4% |
| Gross operating margin | 9900 | €150,683 | €141,495 | -€9,188 | -6.1% |
| Operating profit (loss) | 9901 | €133,186 | €124,498 | -€8,688 | -6.5% |
| Financial charges | 65/66B | €3,586 | €3,460 | -€126 | -3.5% |
| Recurring financial charges | 65 | €3,586 | €3,460 | -€126 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €129,600 | €121,038 | -€8,562 | -6.6% |
| Income taxes | 67/77 | €36,912 | €34,676 | -€2,236 | -6.1% |
| Profit (loss) for the period | 9904 | €92,689 | €86,363 | -€6,326 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €92,689 | €86,363 | -€6,326 | -6.8% |
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 28 October 2026 via checked.be.