IS 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.
IS Avocat
Largest movements
- Current investments +€36,934
new in 2025: €36,934
- Cash +€35,046
up €35,046 (+88.4%), from €39,657 to €74,703
mainly Net result for the year (+€62,445) and Tax, wage and social debts (+€9,661)
- Receivables within one year +€1,134
up €1,134 (+2,343%), from €48 to €1,183
- Reserves +€62,445
up €62,445 (+334%), from €18,724 to €81,168
- Tax, wage and social debts +€9,661
up €9,661 (+69.7%), from €13,860 to €23,520
- Trade debts +€1,203
up €1,203 (+42.5%), from €2,832 to €4,035
- Gross operating margin +€53,172
up €53,172 (+192%), from €27,733 to €80,905
- Taxes +€9,277
up €9,277 (+123%), from €7,555 to €16,832
- Financial charges +€1,269
up €1,269 (+1,890%), from €67 to €1,337
- Other operating charges -€988
down €988 (-71.2%), from €1,387 to €400
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 | €39,753 | €112,889 | +€73,137 | +184% |
| Current assets | 29/58 | €39,753 | €112,889 | +€73,137 | +184% |
| Amounts receivable within one year | 40/41 | €48 | €1,183 | +€1,134 | +2,343% |
| Trade receivables | 40 | €48 | €1,183 | +€1,134 | +2,343% |
| Current investments | 50/53 | - | €36,934 | +€36,934 | |
| Cash at bank and in hand | 54/58 | €39,657 | €74,703 | +€35,046 | +88.4% |
| Deferred charges and accrued income | 490/1 | €48 | €70 | +€22 | +46.8% |
| Total equity and liabilities | 10/49 | €39,753 | €112,889 | +€73,137 | +184% |
| Equity | 10/15 | €21,724 | €84,168 | +€62,445 | +287% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,724 | €81,168 | +€62,445 | +334% |
| Distributable reserves | 133 | €18,724 | €81,168 | +€62,445 | +334% |
| Amounts payable | 17/49 | €18,029 | €28,721 | +€10,692 | +59.3% |
| Amounts payable within one year | 42/48 | €18,029 | €28,664 | +€10,635 | +59.0% |
| Trade debts | 44 | €2,832 | €4,035 | +€1,203 | +42.5% |
| Suppliers | 440/4 | €2,832 | €4,035 | +€1,203 | +42.5% |
| Taxes, remuneration and social security | 45 | €13,860 | €23,520 | +€9,661 | +69.7% |
| Taxes | 450/3 | €13,860 | €23,520 | +€9,661 | +69.7% |
| Other amounts payable | 47/48 | €1,338 | €1,109 | -€229 | -17.1% |
| Accrued charges and deferred income | 492/3 | - | €57 | +€57 | |
| Other operating charges | 640/8 | €1,387 | €400 | -€988 | -71.2% |
| Gross operating margin | 9900 | €27,733 | €80,905 | +€53,172 | +192% |
| Operating profit (loss) | 9901 | €26,346 | €80,506 | +€54,160 | +206% |
| Financial income | 75/76B | - | €108 | +€108 | |
| Recurring financial income | 75 | - | €108 | +€108 | |
| Financial charges | 65/66B | €67 | €1,337 | +€1,269 | +1,890% |
| Recurring financial charges | 65 | €67 | €1,337 | +€1,269 | +1,890% |
| Profit (loss) for the period before taxes | 9903 | €26,278 | €79,277 | +€52,998 | +202% |
| Income taxes | 67/77 | €7,555 | €16,832 | +€9,277 | +123% |
| Profit (loss) for the period | 9904 | €18,724 | €62,445 | +€43,721 | +234% |
| Profit (loss) for the period to be appropriated | 9905 | €18,724 | €62,445 | +€43,721 | +234% |
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 22 October 2026 via checked.be.