FG 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.
FG Avocat
Largest movements
- Cash +€102,584
up €102,584 (+95.5%), from €107,394 to €209,978
mainly Net result for the year (+€72,107) and Depreciation (+€30,119)
- Intangible fixed assets -€18,100
down €18,100 (-19.0%), from €95,099 to €76,999
- Receivables within one year -€13,026
down €13,026 (-48.6%), from €26,786 to €13,761
- Tangible fixed assets -€9,089
down €9,089 (-19.7%), from €46,113 to €37,024
of which Furniture and vehicles: -€8,317
- Reserves +€71,274
up €71,274 (+57.4%), from €124,144 to €195,418
- Debts after one year -€13,519
down €13,519 (-35.2%), from €38,378 to €24,859
- Tax, wage and social debts +€5,767
up €5,767 (+60.3%), from €9,561 to €15,328
- Gross operating margin +€82,916
up €82,916 (+144%), from €57,569 to €140,486
- Taxes +€21,017
up €21,017 (+249%), from €8,439 to €29,455
- Depreciation +€6,820
up €6,820 (+29.3%), from €23,299 to €30,119
- Financial charges +€2,460
up €2,460 (+44.5%), from €5,529 to €7,989
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 | €277,014 | €339,517 | +€62,503 | +22.6% |
| Fixed assets | 21/28 | €141,212 | €114,023 | -€27,189 | -19.3% |
| Intangible fixed assets | 21 | €95,099 | €76,999 | -€18,100 | -19.0% |
| Tangible fixed assets | 22/27 | €46,113 | €37,024 | -€9,089 | -19.7% |
| Furniture and vehicles | 24 | €25,351 | €17,034 | -€8,317 | -32.8% |
| Other tangible fixed assets | 26 | €20,762 | €19,990 | -€772 | -3.7% |
| Current assets | 29/58 | €135,802 | €225,494 | +€89,692 | +66.0% |
| Amounts receivable within one year | 40/41 | €26,786 | €13,761 | -€13,026 | -48.6% |
| Trade receivables | 40 | €26,786 | €13,761 | -€13,026 | -48.6% |
| Cash at bank and in hand | 54/58 | €107,394 | €209,978 | +€102,584 | +95.5% |
| Deferred charges and accrued income | 490/1 | €1,621 | €1,755 | +€134 | +8.3% |
| Total equity and liabilities | 10/49 | €277,014 | €339,517 | +€62,503 | +22.6% |
| Equity | 10/15 | €129,144 | €200,418 | +€71,274 | +55.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €124,144 | €195,418 | +€71,274 | +57.4% |
| Distributable reserves | 133 | €124,144 | €195,418 | +€71,274 | +57.4% |
| Amounts payable | 17/49 | €147,869 | €139,099 | -€8,770 | -5.9% |
| Amounts payable after more than one year | 17 | €38,378 | €24,859 | -€13,519 | -35.2% |
| Financial debts | 170/4 | €38,378 | €24,859 | -€13,519 | -35.2% |
| Amounts payable within one year | 42/48 | €109,491 | €114,240 | +€4,749 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €15,196 | €14,483 | -€713 | -4.7% |
| Trade debts | 44 | €2,652 | €88 | -€2,564 | -96.7% |
| Suppliers | 440/4 | €2,652 | €88 | -€2,564 | -96.7% |
| Taxes, remuneration and social security | 45 | €9,561 | €15,328 | +€5,767 | +60.3% |
| Taxes | 450/3 | €9,561 | €15,328 | +€5,767 | +60.3% |
| Other amounts payable | 47/48 | €82,082 | €84,340 | +€2,259 | +2.8% |
| Non-recurring operating income | 76A | €7,438 | - | -€7,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,299 | €30,119 | +€6,820 | +29.3% |
| Other operating charges | 640/8 | €1,379 | €1,093 | -€286 | -20.8% |
| Gross operating margin | 9900 | €57,569 | €140,486 | +€82,916 | +144% |
| Operating profit (loss) | 9901 | €32,891 | €109,274 | +€76,383 | +232% |
| Financial income | 75/76B | €1,534 | €278 | -€1,257 | -81.9% |
| Recurring financial income | 75 | €1,534 | €278 | -€1,257 | -81.9% |
| Financial charges | 65/66B | €5,529 | €7,989 | +€2,460 | +44.5% |
| Recurring financial charges | 65 | €5,529 | €7,989 | +€2,460 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €28,896 | €101,562 | +€72,666 | +251% |
| Income taxes | 67/77 | €8,439 | €29,455 | +€21,017 | +249% |
| Profit (loss) for the period | 9904 | €20,457 | €72,107 | +€51,649 | +252% |
| Profit (loss) for the period to be appropriated | 9905 | €20,457 | €72,107 | +€51,649 | +252% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.