JN 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.
JN AVOCATS
Largest movements
- Cash +€29,958
up €29,958 (+54.5%), from €54,968 to €84,926
mainly Net result for the year (+€49,984) and Depreciation (+€4,474)
- Receivables within one year +€17,798
up €17,798 (+73.9%), from €24,080 to €41,879
of which Other amounts receivable: +€19,425
- Tangible fixed assets -€2,648
down €2,648 (-17.0%), from €15,565 to €12,917
of which Furniture and vehicles: -€2,231
- Intangible fixed assets +€2,192
new in 2025: €2,192
- Profit (loss) carried forward +€49,984
up €49,984 (+71.0%), from €70,406 to €120,390
- Tax, wage and social debts -€2,082
down €2,082 (-14.2%), from €14,683 to €12,601
of which Remuneration and social security: -€1,200
- Gross operating margin +€17,648
up €17,648 (+36.5%), from €48,325 to €65,973
- Taxes +€3,965
up €3,965 (+44.9%), from €8,835 to €12,801
- Financial income +€1,545
up €1,545 (+357%), from €433 to €1,978
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 | €94,876 | €142,908 | +€48,031 | +50.6% |
| Fixed assets | 21/28 | €15,565 | €15,109 | -€456 | -2.9% |
| Intangible fixed assets | 21 | - | €2,192 | +€2,192 | |
| Tangible fixed assets | 22/27 | €15,565 | €12,917 | -€2,648 | -17.0% |
| Plant, machinery and equipment | 23 | €578 | €161 | -€417 | -72.1% |
| Furniture and vehicles | 24 | €14,987 | €12,756 | -€2,231 | -14.9% |
| Current assets | 29/58 | €79,311 | €127,799 | +€48,488 | +61.1% |
| Amounts receivable within one year | 40/41 | €24,080 | €41,879 | +€17,798 | +73.9% |
| Trade receivables | 40 | €1,626 | €0 | -€1,626 | -100% |
| Other amounts receivable | 41 | €22,454 | €41,879 | +€19,425 | +86.5% |
| Cash at bank and in hand | 54/58 | €54,968 | €84,926 | +€29,958 | +54.5% |
| Deferred charges and accrued income | 490/1 | €263 | €994 | +€731 | +277% |
| Total equity and liabilities | 10/49 | €94,876 | €142,908 | +€48,031 | +50.6% |
| Equity | 10/15 | €75,406 | €125,390 | +€49,984 | +66.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,406 | €120,390 | +€49,984 | +71.0% |
| Amounts payable | 17/49 | €19,470 | €17,518 | -€1,952 | -10.0% |
| Amounts payable within one year | 42/48 | €19,470 | €17,518 | -€1,952 | -10.0% |
| Trade debts | 44 | €4,787 | €4,917 | +€130 | +2.7% |
| Suppliers | 440/4 | €4,787 | €4,917 | +€130 | +2.7% |
| Taxes, remuneration and social security | 45 | €14,683 | €12,601 | -€2,082 | -14.2% |
| Taxes | 450/3 | €13,483 | €12,601 | -€882 | -6.5% |
| Remuneration and social security | 454/9 | €1,200 | €0 | -€1,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,861 | €4,474 | +€613 | +15.9% |
| Other operating charges | 640/8 | €1,010 | €679 | -€331 | -32.8% |
| Gross operating margin | 9900 | €48,325 | €65,973 | +€17,648 | +36.5% |
| Operating profit (loss) | 9901 | €43,454 | €60,820 | +€17,366 | +40.0% |
| Financial income | 75/76B | €433 | €1,978 | +€1,545 | +357% |
| Recurring financial income | 75 | €433 | €1,978 | +€1,545 | +357% |
| Financial charges | 65/66B | €48 | €13 | -€35 | -72.8% |
| Recurring financial charges | 65 | €48 | €13 | -€35 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | €43,838 | €62,784 | +€18,946 | +43.2% |
| Income taxes | 67/77 | €8,835 | €12,801 | +€3,965 | +44.9% |
| Profit (loss) for the period | 9904 | €35,003 | €49,984 | +€14,981 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,003 | €49,984 | +€14,981 | +42.8% |
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 25 October 2026 via checked.be.