LEBUTTE 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.
LEBUTTE AVOCAT
Largest movements
- Cash -€5,010
down €5,010 (-66.1%), from €7,585 to €2,574
mainly Other debts (-€9,153) and Net result for the year (-€4,787)
- Current investments -€3,085
down €3,085 (-52.2%), from €5,904 to €2,819
- Receivables within one year -€991
down €991 (-98.5%), from €1,006 to €15
of which Trade receivables: -€991
- Tangible fixed assets -€642
down €642 (-36.4%), from €1,766 to €1,124
- Other debts -€9,153
down €9,153 (-31.2%), from €29,353 to €20,200
- Accrued charges and deferred income +€5,253
up €5,253 (+29.3%), from €17,947 to €23,200
- Profit (loss) carried forward -€4,787
down €4,787 (-8.2%), from -€58,112 to -€62,899
- Trade debts -€1,181
down €1,181 (-55.0%), from €2,148 to €967
- Gross operating margin -€7,128
down €7,128 (-43.9%), from €16,239 to €9,111
- Taxes -€1,277
down €1,277 (-41.1%), from €3,106 to €1,829
- Depreciation +€482
up €482 (+300%), from €161 to €642
- Other operating charges +€324
up €324 (+3.0%), from €10,883 to €11,207
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 | €18,861 | €9,133 | -€9,728 | -51.6% |
| Fixed assets | 21/28 | €1,766 | €1,124 | -€642 | -36.4% |
| Tangible fixed assets | 22/27 | €1,766 | €1,124 | -€642 | -36.4% |
| Furniture and vehicles | 24 | €1,766 | €1,124 | -€642 | -36.4% |
| Current assets | 29/58 | €17,094 | €8,009 | -€9,085 | -53.1% |
| Amounts receivable within one year | 40/41 | €1,006 | €15 | -€991 | -98.5% |
| Trade receivables | 40 | €991 | - | -€991 | |
| Other amounts receivable | 41 | €15 | €15 | = | 0.0% |
| Current investments | 50/53 | €5,904 | €2,819 | -€3,085 | -52.2% |
| Cash at bank and in hand | 54/58 | €7,585 | €2,574 | -€5,010 | -66.1% |
| Deferred charges and accrued income | 490/1 | €2,600 | €2,600 | = | 0.0% |
| Total equity and liabilities | 10/49 | €18,861 | €9,133 | -€9,728 | -51.6% |
| Equity | 10/15 | -€39,512 | -€44,299 | -€4,787 | -12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,112 | -€62,899 | -€4,787 | -8.2% |
| Amounts payable | 17/49 | €58,373 | €53,432 | -€4,941 | -8.5% |
| Amounts payable within one year | 42/48 | €40,426 | €30,232 | -€10,194 | -25.2% |
| Trade debts | 44 | €2,148 | €967 | -€1,181 | -55.0% |
| Suppliers | 440/4 | €2,148 | €967 | -€1,181 | -55.0% |
| Taxes, remuneration and social security | 45 | €8,925 | €9,064 | +€139 | +1.6% |
| Taxes | 450/3 | €8,925 | €9,064 | +€139 | +1.6% |
| Other amounts payable | 47/48 | €29,353 | €20,200 | -€9,153 | -31.2% |
| Accrued charges and deferred income | 492/3 | €17,947 | €23,200 | +€5,253 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161 | €642 | +€482 | +300% |
| Other operating charges | 640/8 | €10,883 | €11,207 | +€324 | +3.0% |
| Gross operating margin | 9900 | €16,239 | €9,111 | -€7,128 | -43.9% |
| Operating profit (loss) | 9901 | €5,196 | -€2,738 | -€7,934 | |
| Financial income | 75/76B | €51 | €13 | -€38 | -74.2% |
| Recurring financial income | 75 | €51 | €13 | -€38 | -74.2% |
| Financial charges | 65/66B | €246 | €232 | -€14 | -5.5% |
| Recurring financial charges | 65 | €246 | €232 | -€14 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €5,001 | -€2,957 | -€7,958 | |
| Income taxes | 67/77 | €3,106 | €1,829 | -€1,277 | -41.1% |
| Profit (loss) for the period | 9904 | €1,894 | -€4,787 | -€6,681 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,894 | -€4,787 | -€6,681 |
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 27 October 2026 via checked.be.