HH 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.
HH AVOCAT
Largest movements
- Cash +€30,134
up €30,134 (+62.5%), from €48,244 to €78,378
mainly Net result for the year (+€35,627) and Tax, wage and social debts (+€14,598)
- Receivables within one year +€18,473
up €18,473 (+62.4%), from €29,595 to €48,068
of which Other amounts receivable: +€19,609
- Reserves +€35,627
up €35,627 (+66.2%), from €53,836 to €89,463
- Tax, wage and social debts +€14,598
up €14,598 (+70.1%), from €20,822 to €35,420
of which Taxes: +€12,439
- Trade debts -€2,294
down €2,294 (-79.4%), from €2,888 to €594
- Gross operating margin -€23,642
down €23,642 (-31.9%), from €74,066 to €50,424
- Taxes -€4,565
down €4,565 (-24.5%), from €18,639 to €14,074
- Financial income +€1,524
up €1,524 (+171%), from €891 to €2,415
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 | €79,546 | €127,477 | +€47,931 | +60.3% |
| Fixed assets | 21/28 | €1,610 | €1,031 | -€579 | -36.0% |
| Tangible fixed assets | 22/27 | €1,610 | €1,031 | -€579 | -36.0% |
| Furniture and vehicles | 24 | €1,610 | €1,031 | -€579 | -36.0% |
| Current assets | 29/58 | €77,936 | €126,446 | +€48,510 | +62.2% |
| Amounts receivable within one year | 40/41 | €29,595 | €48,068 | +€18,473 | +62.4% |
| Trade receivables | 40 | €1,136 | - | -€1,136 | |
| Other amounts receivable | 41 | €28,459 | €48,068 | +€19,609 | +68.9% |
| Cash at bank and in hand | 54/58 | €48,244 | €78,378 | +€30,134 | +62.5% |
| Deferred charges and accrued income | 490/1 | €97 | - | -€97 | |
| Total equity and liabilities | 10/49 | €79,546 | €127,477 | +€47,931 | +60.3% |
| Equity | 10/15 | €55,836 | €91,463 | +€35,627 | +63.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €53,836 | €89,463 | +€35,627 | +66.2% |
| Distributable reserves | 133 | €53,836 | €89,463 | +€35,627 | +66.2% |
| Amounts payable | 17/49 | €23,710 | €36,014 | +€12,304 | +51.9% |
| Amounts payable within one year | 42/48 | €23,710 | €36,014 | +€12,304 | +51.9% |
| Trade debts | 44 | €2,888 | €594 | -€2,294 | -79.4% |
| Suppliers | 440/4 | €2,888 | €594 | -€2,294 | -79.4% |
| Taxes, remuneration and social security | 45 | €20,822 | €35,420 | +€14,598 | +70.1% |
| Taxes | 450/3 | €20,822 | €33,261 | +€12,439 | +59.7% |
| Remuneration and social security | 454/9 | - | €2,159 | +€2,159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128 | €579 | +€451 | +352% |
| Other operating charges | 640/8 | €1,198 | €829 | -€369 | -30.8% |
| Gross operating margin | 9900 | €74,066 | €50,424 | -€23,642 | -31.9% |
| Operating profit (loss) | 9901 | €72,740 | €49,016 | -€23,724 | -32.6% |
| Financial income | 75/76B | €891 | €2,415 | +€1,524 | +171% |
| Recurring financial income | 75 | €891 | €2,415 | +€1,524 | +171% |
| Financial charges | 65/66B | €1,156 | €1,730 | +€574 | +49.7% |
| Recurring financial charges | 65 | €1,156 | €1,730 | +€574 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €72,475 | €49,701 | -€22,774 | -31.4% |
| Income taxes | 67/77 | €18,639 | €14,074 | -€4,565 | -24.5% |
| Profit (loss) for the period | 9904 | €53,836 | €35,627 | -€18,209 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,836 | €35,627 | -€18,209 | -33.8% |
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 23 October 2026 via checked.be.