L. Czupper 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.
L. Czupper Avocat
Largest movements
- Cash -€112,034
down €112,034 (-28.7%), from €390,045 to €278,011
mainly Contributions, distributions and other (-€676,278) and Tax, wage and social debts (-€120,666)
- Receivables within one year -€52,985
down €52,985 (-8.4%), from €628,234 to €575,249
of which Other amounts receivable: -€51,067
- Deferred charges and accrued income +€30,600
up €30,600, from €0 to €30,600
- Tax, wage and social debts -€120,666
down €120,666 (-40.8%), from €295,504 to €174,838
- Trade debts -€34,399
down €34,399 (-98.1%), from €35,076 to €676
- Other debts +€18,889
up €18,889 (+2.8%), from €682,592 to €701,481
- Financial income -€65,858
no longer reported in 2025 (was €65,858)
- Taxes -€12,276
down €12,276 (-5.1%), from €239,832 to €227,556
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 | €1,021,510 | €885,334 | -€136,176 | -13.3% |
| Fixed assets | 21/28 | €3,231 | €1,474 | -€1,757 | -54.4% |
| Tangible fixed assets | 22/27 | €3,231 | €1,474 | -€1,757 | -54.4% |
| Furniture and vehicles | 24 | €3,231 | €1,474 | -€1,757 | -54.4% |
| Current assets | 29/58 | €1,018,280 | €883,860 | -€134,419 | -13.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €628,234 | €575,249 | -€52,985 | -8.4% |
| Trade receivables | 40 | €577,167 | €575,249 | -€1,918 | -0.3% |
| Other amounts receivable | 41 | €51,067 | - | -€51,067 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €390,045 | €278,011 | -€112,034 | -28.7% |
| Deferred charges and accrued income | 490/1 | €0 | €30,600 | +€30,600 | |
| Total equity and liabilities | 10/49 | €1,021,510 | €885,334 | -€136,176 | -13.3% |
| Equity | 10/15 | €8,339 | €8,339 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,339 | €3,339 | = | 0.0% |
| Amounts payable | 17/49 | €1,013,171 | €876,995 | -€136,176 | -13.4% |
| Amounts payable within one year | 42/48 | €1,013,171 | €876,995 | -€136,176 | -13.4% |
| Trade debts | 44 | €35,076 | €676 | -€34,399 | -98.1% |
| Suppliers | 440/4 | €35,076 | €676 | -€34,399 | -98.1% |
| Taxes, remuneration and social security | 45 | €295,504 | €174,838 | -€120,666 | -40.8% |
| Taxes | 450/3 | €295,504 | €174,838 | -€120,666 | -40.8% |
| Other amounts payable | 47/48 | €682,592 | €701,481 | +€18,889 | +2.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,409 | €1,757 | -€652 | -27.1% |
| Other operating charges | 640/8 | €1,082 | €1,094 | +€11 | +1.0% |
| Gross operating margin | 9900 | €912,935 | €907,069 | -€5,866 | -0.6% |
| Operating profit (loss) | 9901 | €909,444 | €904,219 | -€5,225 | -0.6% |
| Financial income | 75/76B | €65,858 | - | -€65,858 | |
| Recurring financial income | 75 | €65,858 | - | -€65,858 | |
| Financial charges | 65/66B | €360 | €385 | +€25 | +6.9% |
| Recurring financial charges | 65 | €360 | €385 | +€25 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €974,941 | €903,834 | -€71,108 | -7.3% |
| Income taxes | 67/77 | €239,832 | €227,556 | -€12,276 | -5.1% |
| Profit (loss) for the period | 9904 | €735,110 | €676,278 | -€58,832 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €735,110 | €676,278 | -€58,832 | -8.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.