OMNES AVOCATS: 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.
OMNES AVOCATS
Largest movements
- Cash +€23,146
up €23,146 (+77.6%), from €29,817 to €52,963
mainly Net result for the year (+€30,355) and Trade debts (+€3,914)
- Receivables within one year +€7,981
up €7,981 (+102%), from €7,806 to €15,787
of which Trade receivables: +€5,252
- Deferred charges and accrued income +€1,081
new in 2025: €1,081
- Reserves +€30,355
new in 2025: €30,355
- Trade debts +€3,914
up €3,914 (+1,736%), from €225 to €4,139
- Tax, wage and social debts -€1,411
down €1,411 (-16.2%), from €8,725 to €7,314
of which Remuneration and social security: -€3,086
- Gross operating margin +€10,470
up €10,470 (+32.4%), from €32,352 to €42,822
- Taxes +€5,134
up €5,134 (+75.1%), from €6,841 to €11,975
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 | €37,623 | €69,832 | +€32,209 | +85.6% |
| Current assets | 29/58 | €37,623 | €69,832 | +€32,209 | +85.6% |
| Amounts receivable within one year | 40/41 | €7,806 | €15,787 | +€7,981 | +102% |
| Trade receivables | 40 | €7,806 | €13,058 | +€5,252 | +67.3% |
| Other amounts receivable | 41 | - | €2,729 | +€2,729 | |
| Cash at bank and in hand | 54/58 | €29,817 | €52,963 | +€23,146 | +77.6% |
| Deferred charges and accrued income | 490/1 | - | €1,081 | +€1,081 | |
| Total equity and liabilities | 10/49 | €37,623 | €69,832 | +€32,209 | +85.6% |
| Equity | 10/15 | €27,623 | €57,978 | +€30,355 | +110% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €30,355 | +€30,355 | |
| Distributable reserves | 133 | - | €30,355 | +€30,355 | |
| Profit (loss) carried forward | 14 | €25,123 | €25,123 | = | 0.0% |
| Amounts payable | 17/49 | €10,000 | €11,854 | +€1,854 | +18.5% |
| Amounts payable within one year | 42/48 | €10,000 | €11,854 | +€1,854 | +18.5% |
| Trade debts | 44 | €225 | €4,139 | +€3,914 | +1,736% |
| Suppliers | 440/4 | €225 | €4,139 | +€3,914 | +1,736% |
| Advances received on contracts in progress | 46 | €375 | €401 | +€26 | +6.9% |
| Taxes, remuneration and social security | 45 | €8,725 | €7,314 | -€1,411 | -16.2% |
| Taxes | 450/3 | €5,639 | €7,314 | +€1,675 | +29.7% |
| Remuneration and social security | 454/9 | €3,086 | - | -€3,086 | |
| Other amounts payable | 47/48 | €675 | - | -€675 | |
| Other operating charges | 640/8 | €388 | €402 | +€14 | +3.5% |
| Gross operating margin | 9900 | €32,352 | €42,822 | +€10,470 | +32.4% |
| Operating profit (loss) | 9901 | €31,964 | €42,420 | +€10,456 | +32.7% |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | - | €150 | +€150 | |
| Recurring financial charges | 65 | - | €150 | +€150 | |
| Profit (loss) for the period before taxes | 9903 | €31,964 | €42,330 | +€10,366 | +32.4% |
| Income taxes | 67/77 | €6,841 | €11,975 | +€5,134 | +75.1% |
| Profit (loss) for the period | 9904 | €25,123 | €30,355 | +€5,232 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,123 | €30,355 | +€5,232 | +20.8% |
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 30 October 2026 via checked.be.