O.S. 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.
O.S. AVOCAT
Largest movements
- Cash +€4,102
up €4,102 (+7.8%), from €52,567 to €56,669
mainly Net result for the year (+€79,697) and Advances received (+€13,150)
- Receivables within one year -€1,681
down €1,681 (-2.2%), from €75,367 to €73,685
of which Other amounts receivable: -€20,871
- Tangible fixed assets -€1,652
down €1,652 (-37.3%), from €4,432 to €2,780
- Other debts -€85,000
no longer reported in 2025 (was €85,000)
- Profit (loss) carried forward +€79,697
up €79,697 (+3,666%), from €2,174 to €81,870
- Advances received +€13,150
new in 2025: €13,150
- Tax, wage and social debts -€7,711
down €7,711 (-20.4%), from €37,719 to €30,009
- Trade debts +€1,902
up €1,902 (+700%), from €272 to €2,174
- Gross operating margin +€27,130
up €27,130 (+32.0%), from €84,842 to €111,971
- Taxes +€6,970
up €6,970 (+31.7%), from €21,984 to €28,955
- Financial income -€1,601
down €1,601 (-87.5%), from €1,830 to €229
- Other operating charges -€1,205
down €1,205 (-83.0%), from €1,450 to €246
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 | €132,473 | €133,134 | +€661 | +0.5% |
| Fixed assets | 21/28 | €4,432 | €2,780 | -€1,652 | -37.3% |
| Tangible fixed assets | 22/27 | €4,432 | €2,780 | -€1,652 | -37.3% |
| Furniture and vehicles | 24 | €4,432 | €2,780 | -€1,652 | -37.3% |
| Current assets | 29/58 | €128,042 | €130,354 | +€2,313 | +1.8% |
| Amounts receivable within one year | 40/41 | €75,367 | €73,685 | -€1,681 | -2.2% |
| Trade receivables | 40 | €23,706 | €42,895 | +€19,190 | +81.0% |
| Other amounts receivable | 41 | €51,661 | €30,790 | -€20,871 | -40.4% |
| Cash at bank and in hand | 54/58 | €52,567 | €56,669 | +€4,102 | +7.8% |
| Deferred charges and accrued income | 490/1 | €108 | - | -€108 | |
| Total equity and liabilities | 10/49 | €132,473 | €133,134 | +€661 | +0.5% |
| Equity | 10/15 | €2,674 | €82,370 | +€79,697 | +2,981% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,174 | €81,870 | +€79,697 | +3,666% |
| Amounts payable | 17/49 | €129,800 | €50,764 | -€79,036 | -60.9% |
| Amounts payable within one year | 42/48 | €129,800 | €50,404 | -€79,396 | -61.2% |
| Current portion of amounts payable after more than one year | 42 | €6,808 | €5,070 | -€1,738 | -25.5% |
| Trade debts | 44 | €272 | €2,174 | +€1,902 | +700% |
| Suppliers | 440/4 | €272 | €2,174 | +€1,902 | +700% |
| Advances received on contracts in progress | 46 | - | €13,150 | +€13,150 | |
| Taxes, remuneration and social security | 45 | €37,719 | €30,009 | -€7,711 | -20.4% |
| Taxes | 450/3 | €37,719 | €30,009 | -€7,711 | -20.4% |
| Other amounts payable | 47/48 | €85,000 | - | -€85,000 | |
| Accrued charges and deferred income | 492/3 | - | €360 | +€360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,720 | €1,650 | -€71 | -4.1% |
| Other operating charges | 640/8 | €1,450 | €246 | -€1,205 | -83.0% |
| Non-recurring operating charges | 66A | - | €3 | +€3 | |
| Gross operating margin | 9900 | €84,842 | €111,971 | +€27,130 | +32.0% |
| Operating profit (loss) | 9901 | €81,671 | €110,073 | +€28,402 | +34.8% |
| Financial income | 75/76B | €1,830 | €229 | -€1,601 | -87.5% |
| Recurring financial income | 75 | €1,830 | €229 | -€1,601 | -87.5% |
| Financial charges | 65/66B | €848 | €1,650 | +€802 | +94.6% |
| Recurring financial charges | 65 | €848 | €1,650 | +€802 | +94.6% |
| Profit (loss) for the period before taxes | 9903 | €82,653 | €108,651 | +€25,998 | +31.5% |
| Income taxes | 67/77 | €21,984 | €28,955 | +€6,970 | +31.7% |
| Profit (loss) for the period | 9904 | €60,669 | €79,697 | +€19,028 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,669 | €79,697 | +€19,028 | +31.4% |
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.