KOTIDIS AVOCAT: what changed
KOTIDIS AVOCAT
Largest movements
- Cash +€29,516
up €29,516 (+283%), from €10,439 to €39,955
mainly Net result for the year (+€171,249) and Other debts (+€28,545)
- Receivables within one year -€21,722
down €21,722 (-59.4%), from €36,576 to €14,855
of which Trade receivables: -€30,793
- Profit (loss) carried forward +€171,249
up €171,249 (+339%), from €50,503 to €221,752
- Debts after one year -€130,087
down €130,087 (-16.3%), from €796,171 to €666,084
- Short-term financial debts -€43,891
no longer reported in 2025 (was €43,891)
- Other debts +€28,545
up €28,545 (+1,371%), from €2,082 to €30,627
- Gross operating margin +€185,355
up €185,355 (+383%), from €48,379 to €233,734
- Staff costs +€32,075
up €32,075 (+642%), from €5,000 to €37,075
- Financial charges +€24,065
up €24,065 (+2,950%), from €816 to €24,880
- Taxes -€9,054
down €9,054 (-98.2%), from €9,217 to €163
- Other operating charges -€2,854
down €2,854 (-86.5%), from €3,301 to €446
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,047,143 | €1,073,004 | +€25,860 | +2.5% |
| Fixed assets | 21/28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Current assets | 29/58 | €47,143 | €73,004 | +€25,860 | +54.9% |
| Amounts receivable within one year | 40/41 | €36,576 | €14,855 | -€21,722 | -59.4% |
| Trade receivables | 40 | €30,793 | - | -€30,793 | |
| Other amounts receivable | 41 | €5,783 | €14,855 | +€9,072 | +157% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €10,439 | €39,955 | +€29,516 | +283% |
| Deferred charges and accrued income | 490/1 | €128 | €8,194 | +€8,066 | +6,314% |
| Total equity and liabilities | 10/49 | €1,047,143 | €1,073,004 | +€25,860 | +2.5% |
| Equity | 10/15 | €51,003 | €222,252 | +€171,249 | +336% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,503 | €221,752 | +€171,249 | +339% |
| Amounts payable | 17/49 | €996,141 | €850,752 | -€145,389 | -14.6% |
| Amounts payable after more than one year | 17 | €796,171 | €666,084 | -€130,087 | -16.3% |
| Financial debts | 170/4 | €796,171 | €666,084 | -€130,087 | -16.3% |
| Amounts payable within one year | 42/48 | €198,970 | €184,668 | -€14,302 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €133,830 | €135,908 | +€2,079 | +1.6% |
| Financial debts | 43 | €43,891 | - | -€43,891 | |
| Credit institutions | 430/8 | €43,891 | - | -€43,891 | |
| Trade debts | 44 | €429 | €236 | -€193 | -45.0% |
| Suppliers | 440/4 | €429 | €236 | -€193 | -45.0% |
| Taxes, remuneration and social security | 45 | €18,738 | €17,897 | -€842 | -4.5% |
| Taxes | 450/3 | €18,136 | €13,543 | -€4,593 | -25.3% |
| Remuneration and social security | 454/9 | €603 | €4,354 | +€3,751 | +622% |
| Other amounts payable | 47/48 | €2,082 | €30,627 | +€28,545 | +1,371% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €5,000 | €37,075 | +€32,075 | +642% |
| Other operating charges | 640/8 | €3,301 | €446 | -€2,854 | -86.5% |
| Gross operating margin | 9900 | €48,379 | €233,734 | +€185,355 | +383% |
| Operating profit (loss) | 9901 | €40,079 | €196,212 | +€156,134 | +390% |
| Financial income | 75/76B | €2 | €80 | +€78 | +4,966% |
| Recurring financial income | 75 | €2 | €80 | +€78 | +4,966% |
| Financial charges | 65/66B | €816 | €24,880 | +€24,065 | +2,950% |
| Recurring financial charges | 65 | €816 | €24,880 | +€24,065 | +2,950% |
| Profit (loss) for the period before taxes | 9903 | €39,264 | €171,412 | +€132,147 | +337% |
| Income taxes | 67/77 | €9,217 | €163 | -€9,054 | -98.2% |
| Profit (loss) for the period | 9904 | €30,047 | €171,249 | +€141,202 | +470% |
| Profit (loss) for the period to be appropriated | 9905 | €30,047 | €171,249 | +€141,202 | +470% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.