EQUITE 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.
EQUITE AVOCATS
Largest movements
- Tangible fixed assets -€8,207
down €8,207 (-16.2%), from €50,663 to €42,455
of which Other tangible fixed assets: -€6,653
- Cash +€6,257
up €6,257 (+19.1%), from €32,770 to €39,027
mainly Other debts (+€56,033) and Accrued charges and deferred income (+€21,737)
- Receivables within one year +€4,605
up €4,605 (+1.7%), from €265,109 to €269,714
of which Other amounts receivable: +€4,509
- Reserves -€60,000
down €60,000 (-39.5%), from €151,834 to €91,834
of which Distributable reserves: -€60,000
- Other debts +€56,033
up €56,033 (+1,412%), from €3,967 to €60,000
- Debts after one year -€21,894
down €21,894 (-25.0%), from €87,657 to €65,764
- Accrued charges and deferred income +€21,737
up €21,737 (+516%), from €4,216 to €25,953
- Tax, wage and social debts +€8,436
up €8,436 (+23.4%), from €36,023 to €44,460
of which Remuneration and social security: +€6,530
- Gross operating margin -€45,091
down €45,091 (-27.7%), from €162,655 to €117,564
- Write-downs -€13,048
no longer reported in 2025 (was €13,048)
- Other operating charges -€10,591
down €10,591 (-90.8%), from €11,663 to €1,072
- Taxes -€7,190
down €7,190 (-64.9%), from €11,082 to €3,892
- Staff costs +€6,406
up €6,406 (+6.9%), from €92,867 to €99,273
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 | €365,781 | €367,253 | +€1,472 | +0.4% |
| Fixed assets | 21/28 | €52,313 | €46,133 | -€6,180 | -11.8% |
| Intangible fixed assets | 21 | €1,651 | €3,678 | +€2,027 | +123% |
| Tangible fixed assets | 22/27 | €50,663 | €42,455 | -€8,207 | -16.2% |
| Plant, machinery and equipment | 23 | €1,745 | €1,305 | -€441 | -25.2% |
| Furniture and vehicles | 24 | €3,243 | €2,130 | -€1,113 | -34.3% |
| Other tangible fixed assets | 26 | €45,674 | €39,021 | -€6,653 | -14.6% |
| Current assets | 29/58 | €313,467 | €321,120 | +€7,652 | +2.4% |
| Amounts receivable within one year | 40/41 | €265,109 | €269,714 | +€4,605 | +1.7% |
| Trade receivables | 40 | €166,556 | €166,652 | +€95 | +0.1% |
| Other amounts receivable | 41 | €98,553 | €103,062 | +€4,509 | +4.6% |
| Cash at bank and in hand | 54/58 | €32,770 | €39,027 | +€6,257 | +19.1% |
| Deferred charges and accrued income | 490/1 | €15,588 | €12,379 | -€3,209 | -20.6% |
| Total equity and liabilities | 10/49 | €365,781 | €367,253 | +€1,472 | +0.4% |
| Equity | 10/15 | €172,313 | €109,676 | -€62,637 | -36.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,834 | €91,834 | -€60,000 | -39.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €149,974 | €89,974 | -€60,000 | -40.0% |
| Profit (loss) carried forward | 14 | €1,880 | -€758 | -€2,637 | |
| Amounts payable | 17/49 | €193,468 | €257,577 | +€64,109 | +33.1% |
| Amounts payable after more than one year | 17 | €87,657 | €65,764 | -€21,894 | -25.0% |
| Financial debts | 170/4 | €87,657 | €65,764 | -€21,894 | -25.0% |
| Amounts payable within one year | 42/48 | €101,594 | €165,860 | +€64,266 | +63.3% |
| Current portion of amounts payable after more than one year | 42 | €43,494 | €43,819 | +€325 | +0.7% |
| Trade debts | 44 | €18,110 | €17,581 | -€528 | -2.9% |
| Suppliers | 440/4 | €18,110 | €17,581 | -€528 | -2.9% |
| Taxes, remuneration and social security | 45 | €36,023 | €44,460 | +€8,436 | +23.4% |
| Taxes | 450/3 | €20,695 | €22,601 | +€1,907 | +9.2% |
| Remuneration and social security | 454/9 | €15,329 | €21,859 | +€6,530 | +42.6% |
| Other amounts payable | 47/48 | €3,967 | €60,000 | +€56,033 | +1,412% |
| Accrued charges and deferred income | 492/3 | €4,216 | €25,953 | +€21,737 | +516% |
| Non-recurring operating income | 76A | €19,111 | - | -€19,111 | |
| Remuneration, social security and pensions | 62 | €92,867 | €99,273 | +€6,406 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,137 | €9,068 | +€931 | +11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,048 | - | -€13,048 | |
| Other operating charges | 640/8 | €11,663 | €1,072 | -€10,591 | -90.8% |
| Gross operating margin | 9900 | €162,655 | €117,564 | -€45,091 | -27.7% |
| Operating profit (loss) | 9901 | €36,941 | €8,151 | -€28,790 | -77.9% |
| Financial income | 75/76B | €2,022 | €2,061 | +€40 | +2.0% |
| Recurring financial income | 75 | €2,022 | €2,061 | +€40 | +2.0% |
| Financial charges | 65/66B | €7,897 | €8,957 | +€1,060 | +13.4% |
| Recurring financial charges | 65 | €7,897 | €8,957 | +€1,060 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €31,065 | €1,255 | -€29,810 | -96.0% |
| Income taxes | 67/77 | €11,082 | €3,892 | -€7,190 | -64.9% |
| Profit (loss) for the period | 9904 | €19,983 | -€2,637 | -€22,620 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,983 | -€2,637 | -€22,620 |
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 18 October 2026 via checked.be.