NJ 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.
NJ AVOCAT
Largest movements
- Receivables within one year -€18,606
down €18,606 (-76.6%), from €24,290 to €5,684
- Cash +€11,903
up €11,903 (+79.8%), from €14,910 to €26,813
mainly Receivables within one year (+€18,606) and Depreciation (+€1,261)
- Tangible fixed assets +€1,558
up €1,558 (+55.1%), from €2,827 to €4,386
of which Furniture and vehicles: +€2,103
- Other debts -€5,546
down €5,546 (-91.7%), from €6,046 to €500
- Trade debts -€1,446
down €1,446 (-43.5%), from €3,320 to €1,874
- Tax, wage and social debts +€1,119
up €1,119 (+22.0%), from €5,082 to €6,201
of which Remuneration and social security: +€715
- Profit (loss) carried forward +€829
up €829 (+50.0%), from €1,659 to €2,488
- Depreciation -€7,376
down €7,376 (-85.4%), from €8,637 to €1,261
- Gross operating margin -€5,185
down €5,185 (-12.4%), from €41,773 to €36,588
- Financial income -€806
down €806 (-91.1%), from €884 to €79
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 | €42,826 | €37,782 | -€5,044 | -11.8% |
| Fixed assets | 21/28 | €2,827 | €4,386 | +€1,558 | +55.1% |
| Tangible fixed assets | 22/27 | €2,827 | €4,386 | +€1,558 | +55.1% |
| Furniture and vehicles | 24 | €1,037 | €3,140 | +€2,103 | +203% |
| Other tangible fixed assets | 26 | €1,790 | €1,245 | -€545 | -30.4% |
| Current assets | 29/58 | €39,999 | €33,396 | -€6,603 | -16.5% |
| Amounts receivable within one year | 40/41 | €24,290 | €5,684 | -€18,606 | -76.6% |
| Trade receivables | 40 | €24,290 | €5,684 | -€18,606 | -76.6% |
| Cash at bank and in hand | 54/58 | €14,910 | €26,813 | +€11,903 | +79.8% |
| Deferred charges and accrued income | 490/1 | €799 | €899 | +€100 | +12.5% |
| Total equity and liabilities | 10/49 | €42,826 | €37,782 | -€5,044 | -11.8% |
| Equity | 10/15 | €28,378 | €29,207 | +€829 | +2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,319 | €14,319 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,459 | €12,459 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,659 | €2,488 | +€829 | +50.0% |
| Amounts payable | 17/49 | €14,448 | €8,575 | -€5,873 | -40.7% |
| Amounts payable within one year | 42/48 | €14,448 | €8,575 | -€5,873 | -40.7% |
| Trade debts | 44 | €3,320 | €1,874 | -€1,446 | -43.5% |
| Suppliers | 440/4 | €3,320 | €1,874 | -€1,446 | -43.5% |
| Taxes, remuneration and social security | 45 | €5,082 | €6,201 | +€1,119 | +22.0% |
| Taxes | 450/3 | €4,780 | €5,184 | +€404 | +8.4% |
| Remuneration and social security | 454/9 | €302 | €1,017 | +€715 | +237% |
| Other amounts payable | 47/48 | €6,046 | €500 | -€5,546 | -91.7% |
| Remuneration, social security and pensions | 62 | €29,649 | €29,838 | +€189 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,637 | €1,261 | -€7,376 | -85.4% |
| Other operating charges | 640/8 | €1,722 | €2,098 | +€376 | +21.9% |
| Gross operating margin | 9900 | €41,773 | €36,588 | -€5,185 | -12.4% |
| Operating profit (loss) | 9901 | €1,765 | €3,391 | +€1,626 | +92.1% |
| Financial income | 75/76B | €884 | €79 | -€806 | -91.1% |
| Recurring financial income | 75 | €884 | €79 | -€806 | -91.1% |
| Financial charges | 65/66B | €1,861 | €2,229 | +€369 | +19.8% |
| Recurring financial charges | 65 | €1,861 | €2,229 | +€369 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €789 | €1,240 | +€452 | +57.2% |
| Income taxes | 67/77 | - | €412 | +€412 | |
| Profit (loss) for the period | 9904 | €789 | €829 | +€40 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €789 | €829 | +€40 | +5.1% |
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 31 October 2026 via checked.be.