L.N. 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.N. Avocat
Largest movements
- Cash +€12,735
up €12,735 (+21.4%), from €59,578 to €72,313
mainly Other debts (+€37,441) and Depreciation (+€1,109)
- Receivables within one year +€5,275
up €5,275 (+431%), from €1,224 to €6,499
- Deferred charges and accrued income +€2,893
up €2,893 (+716%), from €404 to €3,296
- Tangible fixed assets -€1,109
down €1,109 (-30.1%), from €3,688 to €2,579
- Other debts +€37,441
up €37,441 (+281%), from €13,318 to €50,759
- Profit (loss) carried forward -€11,541
down €11,541 (-29.9%), from €38,594 to €27,053
- Tax, wage and social debts -€4,110
down €4,110 (-68.7%), from €5,985 to €1,876
of which Taxes: -€4,255
- Trade debts -€1,997
no longer reported in 2025 (was €1,997)
- Financial charges +€17,325
up €17,325 (+55.4%), from €31,283 to €48,608
- Taxes -€1,760
down €1,760 (-94.7%), from €1,859 to €99
- Gross operating margin +€481
up €481 (+1.3%), from €37,992 to €38,473
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 | €64,894 | €84,688 | +€19,793 | +30.5% |
| Fixed assets | 21/28 | €3,688 | €2,579 | -€1,109 | -30.1% |
| Tangible fixed assets | 22/27 | €3,688 | €2,579 | -€1,109 | -30.1% |
| Furniture and vehicles | 24 | €3,688 | €2,579 | -€1,109 | -30.1% |
| Current assets | 29/58 | €61,206 | €82,109 | +€20,903 | +34.2% |
| Amounts receivable within one year | 40/41 | €1,224 | €6,499 | +€5,275 | +431% |
| Other amounts receivable | 41 | €1,224 | €6,499 | +€5,275 | +431% |
| Cash at bank and in hand | 54/58 | €59,578 | €72,313 | +€12,735 | +21.4% |
| Deferred charges and accrued income | 490/1 | €404 | €3,296 | +€2,893 | +716% |
| Total equity and liabilities | 10/49 | €64,894 | €84,688 | +€19,793 | +30.5% |
| Equity | 10/15 | €43,594 | €32,053 | -€11,541 | -26.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,594 | €27,053 | -€11,541 | -29.9% |
| Amounts payable | 17/49 | €21,300 | €52,635 | +€31,334 | +147% |
| Amounts payable within one year | 42/48 | €21,300 | €52,635 | +€31,334 | +147% |
| Trade debts | 44 | €1,997 | - | -€1,997 | |
| Suppliers | 440/4 | €1,997 | - | -€1,997 | |
| Taxes, remuneration and social security | 45 | €5,985 | €1,876 | -€4,110 | -68.7% |
| Taxes | 450/3 | €5,985 | €1,731 | -€4,255 | -71.1% |
| Remuneration and social security | 454/9 | - | €145 | +€145 | |
| Other amounts payable | 47/48 | €13,318 | €50,759 | +€37,441 | +281% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €1,109 | +€361 | +48.2% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €37,992 | €38,473 | +€481 | +1.3% |
| Operating profit (loss) | 9901 | €36,792 | €36,898 | +€106 | +0.3% |
| Financial income | 75/76B | €417 | €267 | -€150 | -35.9% |
| Recurring financial income | 75 | €417 | €267 | -€150 | -35.9% |
| Financial charges | 65/66B | €31,283 | €48,608 | +€17,325 | +55.4% |
| Recurring financial charges | 65 | €31,283 | €48,608 | +€17,325 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | €5,926 | -€11,442 | -€17,368 | |
| Income taxes | 67/77 | €1,859 | €99 | -€1,760 | -94.7% |
| Profit (loss) for the period | 9904 | €4,067 | -€11,541 | -€15,608 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,067 | -€11,541 | -€15,608 |
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 31 October 2026 via checked.be.