MOUSSAVI AVOCAT: what changed
MOUSSAVI AVOCAT
Largest movements
- Cash +€532,556
up €532,556 (+122%), from €437,958 to €970,514
mainly Net result for the year (+€353,892) and Tax, wage and social debts (+€174,197)
- Receivables within one year -€148,716
down €148,716 (-99.6%), from €149,338 to €621
- Reserves +€353,892
up €353,892 (+130%), from €272,727 to €626,619
- Tax, wage and social debts +€174,197
up €174,197 (+105%), from €166,204 to €340,401
- Advances received -€143,624
no longer reported in 2025 (was €143,624)
- Gross operating margin +€108,197
up €108,197 (+26.5%), from €408,503 to €516,700
- Taxes +€35,962
up €35,962 (+29.1%), from €123,680 to €159,641
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 | €595,755 | €978,461 | +€382,706 | +64.2% |
| Fixed assets | 21/28 | €8,460 | €6,755 | -€1,705 | -20.2% |
| Tangible fixed assets | 22/27 | €8,460 | €6,755 | -€1,705 | -20.2% |
| Plant, machinery and equipment | 23 | €1,648 | €2,095 | +€446 | +27.1% |
| Furniture and vehicles | 24 | €6,811 | €4,660 | -€2,151 | -31.6% |
| Current assets | 29/58 | €587,296 | €971,706 | +€384,411 | +65.5% |
| Amounts receivable within one year | 40/41 | €149,338 | €621 | -€148,716 | -99.6% |
| Trade receivables | 40 | €149,338 | €621 | -€148,716 | -99.6% |
| Cash at bank and in hand | 54/58 | €437,958 | €970,514 | +€532,556 | +122% |
| Deferred charges and accrued income | 490/1 | - | €571 | +€571 | |
| Total equity and liabilities | 10/49 | €595,755 | €978,461 | +€382,706 | +64.2% |
| Equity | 10/15 | €277,727 | €631,619 | +€353,892 | +127% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €272,727 | €626,619 | +€353,892 | +130% |
| Distributable reserves | 133 | €272,727 | €626,619 | +€353,892 | +130% |
| Amounts payable | 17/49 | €318,028 | €346,842 | +€28,814 | +9.1% |
| Amounts payable within one year | 42/48 | €318,028 | €346,842 | +€28,814 | +9.1% |
| Trade debts | 44 | €2,181 | €1,314 | -€867 | -39.7% |
| Suppliers | 440/4 | €2,181 | €1,314 | -€867 | -39.7% |
| Advances received on contracts in progress | 46 | €143,624 | - | -€143,624 | |
| Taxes, remuneration and social security | 45 | €166,204 | €340,401 | +€174,197 | +105% |
| Taxes | 450/3 | €166,204 | €340,401 | +€174,197 | +105% |
| Other amounts payable | 47/48 | €6,019 | €5,127 | -€892 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,053 | €3,083 | -€1,970 | -39.0% |
| Gross operating margin | 9900 | €408,503 | €516,700 | +€108,197 | +26.5% |
| Operating profit (loss) | 9901 | €403,450 | €513,617 | +€110,167 | +27.3% |
| Financial charges | 65/66B | €65 | €84 | +€19 | +29.2% |
| Recurring financial charges | 65 | €65 | €84 | +€19 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €403,385 | €513,533 | +€110,148 | +27.3% |
| Income taxes | 67/77 | €123,680 | €159,641 | +€35,962 | +29.1% |
| Profit (loss) for the period | 9904 | €279,706 | €353,892 | +€74,186 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €279,706 | €353,892 | +€74,186 | +26.5% |
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 5 November 2026 via checked.be.