PaCo 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.
PaCo Avocat
Largest movements
- Deferred charges and accrued income -€32,216
down €32,216 (-96.6%), from €33,347 to €1,131
- Cash +€23,983
up €23,983 (+60.7%), from €39,539 to €63,522
mainly Deferred charges and accrued income (+€32,216) and Net result for the year (+€21,809)
- Receivables within one year +€5,915
up €5,915 (+77.3%), from €7,654 to €13,569
of which Other amounts receivable: +€5,586
- Tangible fixed assets -€5,208
down €5,208 (-46.7%), from €11,163 to €5,955
- Profit (loss) carried forward +€21,809
up €21,809 (+44.6%), from €48,894 to €70,703
- Tax, wage and social debts -€18,770
down €18,770 (-83.8%), from €22,390 to €3,620
- Other debts -€10,285
down €10,285 (-62.5%), from €16,469 to €6,184
- Gross operating margin -€37,333
down €37,333 (-49.9%), from €74,856 to €37,522
- Taxes -€9,263
down €9,263 (-49.6%), from €18,677 to €9,414
- Other operating charges -€983
down €983 (-67.9%), from €1,448 to €465
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 | €91,757 | €84,231 | -€7,526 | -8.2% |
| Fixed assets | 21/28 | €11,218 | €6,010 | -€5,208 | -46.4% |
| Tangible fixed assets | 22/27 | €11,163 | €5,955 | -€5,208 | -46.7% |
| Furniture and vehicles | 24 | €11,163 | €5,955 | -€5,208 | -46.7% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €80,539 | €78,221 | -€2,318 | -2.9% |
| Amounts receivable within one year | 40/41 | €7,654 | €13,569 | +€5,915 | +77.3% |
| Trade receivables | 40 | €7,654 | €7,983 | +€330 | +4.3% |
| Other amounts receivable | 41 | - | €5,586 | +€5,586 | |
| Cash at bank and in hand | 54/58 | €39,539 | €63,522 | +€23,983 | +60.7% |
| Deferred charges and accrued income | 490/1 | €33,347 | €1,131 | -€32,216 | -96.6% |
| Total equity and liabilities | 10/49 | €91,757 | €84,231 | -€7,526 | -8.2% |
| Equity | 10/15 | €52,394 | €74,203 | +€21,809 | +41.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,894 | €70,703 | +€21,809 | +44.6% |
| Amounts payable | 17/49 | €39,363 | €10,028 | -€29,335 | -74.5% |
| Amounts payable within one year | 42/48 | €39,363 | €10,028 | -€29,335 | -74.5% |
| Trade debts | 44 | €504 | €224 | -€280 | -55.6% |
| Suppliers | 440/4 | €504 | €224 | -€280 | -55.6% |
| Taxes, remuneration and social security | 45 | €22,390 | €3,620 | -€18,770 | -83.8% |
| Taxes | 450/3 | €22,390 | €3,620 | -€18,770 | -83.8% |
| Other amounts payable | 47/48 | €16,469 | €6,184 | -€10,285 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,837 | €5,833 | -€4 | -0.1% |
| Other operating charges | 640/8 | €1,448 | €465 | -€983 | -67.9% |
| Gross operating margin | 9900 | €74,856 | €37,522 | -€37,333 | -49.9% |
| Operating profit (loss) | 9901 | €67,571 | €31,224 | -€36,347 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €67,571 | €31,224 | -€36,347 | -53.8% |
| Income taxes | 67/77 | €18,677 | €9,414 | -€9,263 | -49.6% |
| Profit (loss) for the period | 9904 | €48,894 | €21,809 | -€27,085 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,894 | €21,809 | -€27,085 | -55.4% |
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 18 October 2026 via checked.be.