ORIANE TODTS AVOCATE: 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.
ORIANE TODTS AVOCATE
Largest movements
- Cash +€51,625
up €51,625 (+97.2%), from €53,094 to €104,719
mainly Net result for the year (+€100,561) and Other debts (+€60,000)
- Receivables within one year -€27,142
down €27,142 (-35.3%), from €76,970 to €49,828
of which Trade receivables: -€23,123
- Financial fixed assets +€25,000
up €25,000 (+33.3%), from €75,000 to €100,000
- Receivables after one year +€21,800
new in 2025: €21,800
- Tangible fixed assets +€17,536
up €17,536 (+366%), from €4,790 to €22,326
of which Other tangible fixed assets: +€18,994
- Other debts +€60,000
new in 2025: €60,000
- Profit (loss) carried forward +€40,561
up €40,561 (+28.8%), from €140,917 to €181,478
- Debts after one year -€9,713
down €9,713 (-25.3%), from €38,352 to €28,639
- Gross operating margin +€77,514
up €77,514 (+87.8%), from €88,329 to €165,843
- Other operating charges +€22,101
up €22,101 (+570%), from €3,876 to €25,977
- Taxes +€19,158
up €19,158 (+113%), from €16,945 to €36,102
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 | €209,854 | €301,316 | +€91,462 | +43.6% |
| Fixed assets | 21/28 | €79,790 | €122,326 | +€42,536 | +53.3% |
| Tangible fixed assets | 22/27 | €4,790 | €22,326 | +€17,536 | +366% |
| Furniture and vehicles | 24 | €4,790 | €3,333 | -€1,458 | -30.4% |
| Other tangible fixed assets | 26 | - | €18,994 | +€18,994 | |
| Financial fixed assets | 28 | €75,000 | €100,000 | +€25,000 | +33.3% |
| Current assets | 29/58 | €130,064 | €178,990 | +€48,926 | +37.6% |
| Amounts receivable after more than one year | 29 | - | €21,800 | +€21,800 | |
| Trade receivables | 290 | - | €21,800 | +€21,800 | |
| Amounts receivable within one year | 40/41 | €76,970 | €49,828 | -€27,142 | -35.3% |
| Trade receivables | 40 | €71,492 | €48,369 | -€23,123 | -32.3% |
| Other amounts receivable | 41 | €5,478 | €1,459 | -€4,019 | -73.4% |
| Cash at bank and in hand | 54/58 | €53,094 | €104,719 | +€51,625 | +97.2% |
| Deferred charges and accrued income | 490/1 | - | €2,642 | +€2,642 | |
| Total equity and liabilities | 10/49 | €209,854 | €301,316 | +€91,462 | +43.6% |
| Equity | 10/15 | €144,417 | €184,978 | +€40,561 | +28.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,917 | €181,478 | +€40,561 | +28.8% |
| Amounts payable | 17/49 | €65,437 | €116,339 | +€50,901 | +77.8% |
| Amounts payable after more than one year | 17 | €38,352 | €28,639 | -€9,713 | -25.3% |
| Financial debts | 170/4 | €38,352 | €28,639 | -€9,713 | -25.3% |
| Amounts payable within one year | 42/48 | €27,085 | €87,700 | +€60,615 | +224% |
| Current portion of amounts payable after more than one year | 42 | €9,361 | €9,713 | +€352 | +3.8% |
| Trade debts | 44 | €686 | €2,884 | +€2,197 | +320% |
| Suppliers | 440/4 | €686 | €2,884 | +€2,197 | +320% |
| Advances received on contracts in progress | 46 | €93 | - | -€93 | |
| Taxes, remuneration and social security | 45 | €16,945 | €15,102 | -€1,842 | -10.9% |
| Taxes | 450/3 | €16,945 | €15,102 | -€1,842 | -10.9% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,133 | €1,303 | +€170 | +15.0% |
| Other operating charges | 640/8 | €3,876 | €25,977 | +€22,101 | +570% |
| Gross operating margin | 9900 | €88,329 | €165,843 | +€77,514 | +87.8% |
| Operating profit (loss) | 9901 | €83,319 | €138,563 | +€55,243 | +66.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €754 | €1,899 | +€1,145 | +152% |
| Recurring financial charges | 65 | €754 | €1,899 | +€1,145 | +152% |
| Profit (loss) for the period before taxes | 9903 | €82,566 | €136,664 | +€54,097 | +65.5% |
| Income taxes | 67/77 | €16,945 | €36,102 | +€19,158 | +113% |
| Profit (loss) for the period | 9904 | €65,622 | €100,561 | +€34,939 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,622 | €100,561 | +€34,939 | +53.2% |
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.