Hélène MOLNAR AVOCATE: 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.
Hélène MOLNAR AVOCATE
Largest movements
- Cash +€56,383
up €56,383 (+99.3%), from €56,776 to €113,159
mainly Net result for the year (+€63,176) and Depreciation (+€2,322)
- Deferred charges and accrued income +€2,167
up €2,167 (+251%), from €865 to €3,032
- Receivables within one year -€1,833
down €1,833 (-21.7%), from €8,434 to €6,601
- Tangible fixed assets -€1,368
down €1,368 (-20.5%), from €6,686 to €5,318
of which Furniture and vehicles: -€893
- Profit (loss) carried forward +€54,676
up €54,676 (+5,828%), from €938 to €55,614
- Gross operating margin +€36,819
up €36,819 (+84.8%), from €43,442 to €80,261
- Taxes +€3,636
up €3,636 (+33.3%), from €10,917 to €14,553
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 | €73,412 | €128,549 | +€55,137 | +75.1% |
| Formation expenses | 20 | €651 | - | -€651 | |
| Fixed assets | 21/28 | €6,686 | €5,757 | -€929 | -13.9% |
| Intangible fixed assets | 21 | - | €439 | +€439 | |
| Tangible fixed assets | 22/27 | €6,686 | €5,318 | -€1,368 | -20.5% |
| Land and buildings | 22 | €1,544 | €1,069 | -€475 | -30.8% |
| Furniture and vehicles | 24 | €5,142 | €4,249 | -€893 | -17.4% |
| Current assets | 29/58 | €66,075 | €122,792 | +€56,717 | +85.8% |
| Amounts receivable within one year | 40/41 | €8,434 | €6,601 | -€1,833 | -21.7% |
| Trade receivables | 40 | €8,434 | €6,601 | -€1,833 | -21.7% |
| Cash at bank and in hand | 54/58 | €56,776 | €113,159 | +€56,383 | +99.3% |
| Deferred charges and accrued income | 490/1 | €865 | €3,032 | +€2,167 | +251% |
| Total equity and liabilities | 10/49 | €73,412 | €128,549 | +€55,137 | +75.1% |
| Equity | 10/15 | €44,538 | €99,214 | +€54,676 | +123% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,600 | €40,600 | = | 0.0% |
| Distributable reserves | 133 | €40,600 | €40,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €938 | €55,614 | +€54,676 | +5,828% |
| Amounts payable | 17/49 | €28,874 | €29,335 | +€461 | +1.6% |
| Amounts payable within one year | 42/48 | €28,874 | €29,335 | +€461 | +1.6% |
| Trade debts | 44 | €2,156 | €1,886 | -€270 | -12.5% |
| Suppliers | 440/4 | €2,156 | €86 | -€2,070 | -96.0% |
| Bills of exchange payable | 441 | - | €1,800 | +€1,800 | |
| Advances received on contracts in progress | 46 | - | €363 | +€363 | |
| Taxes, remuneration and social security | 45 | €14,197 | €13,427 | -€770 | -5.4% |
| Taxes | 450/3 | €10,934 | €13,427 | +€2,492 | +22.8% |
| Remuneration and social security | 454/9 | €3,263 | - | -€3,263 | |
| Other amounts payable | 47/48 | €12,521 | €13,660 | +€1,139 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,203 | €2,322 | +€119 | +5.4% |
| Other operating charges | 640/8 | €731 | €580 | -€151 | -20.6% |
| Gross operating margin | 9900 | €43,442 | €80,261 | +€36,819 | +84.8% |
| Operating profit (loss) | 9901 | €40,509 | €77,359 | +€36,850 | +91.0% |
| Financial income | 75/76B | €134 | €413 | +€279 | +207% |
| Recurring financial income | 75 | €134 | €413 | +€279 | +207% |
| Financial charges | 65/66B | €86 | €43 | -€43 | -50.3% |
| Recurring financial charges | 65 | €86 | €43 | -€43 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €40,557 | €77,729 | +€37,172 | +91.7% |
| Income taxes | 67/77 | €10,917 | €14,553 | +€3,636 | +33.3% |
| Profit (loss) for the period | 9904 | €29,640 | €63,176 | +€33,536 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €29,640 | €63,176 | +€33,536 | +113% |
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 30 October 2026 via checked.be.