PASCAL HOLLANDER, 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.
PASCAL HOLLANDER, AVOCAT
Largest movements
- Cash -€194,460
down €194,460 (-46.3%), from €420,064 to €225,603
mainly Contributions, distributions and other (-€211,000) and Other debts (-€169,301)
- Tangible fixed assets -€9,364
down €9,364 (-25.5%), from €36,688 to €27,324
of which Furniture and vehicles: -€8,792
- Other debts -€169,301
down €169,301 (-60.4%), from €280,245 to €110,944
- Tax, wage and social debts -€41,592
down €41,592 (-40.2%), from €103,439 to €61,846
of which Taxes: -€44,620
- Gross operating margin -€332,185
down €332,185 (-54.4%), from €610,808 to €278,623
- Taxes -€87,288
down €87,288 (-59.8%), from €145,919 to €58,631
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 | €467,918 | €260,102 | -€207,815 | -44.4% |
| Fixed assets | 21/28 | €43,573 | €34,209 | -€9,364 | -21.5% |
| Tangible fixed assets | 22/27 | €36,688 | €27,324 | -€9,364 | -25.5% |
| Plant, machinery and equipment | 23 | €1,145 | €572 | -€572 | -50.0% |
| Furniture and vehicles | 24 | €35,543 | €26,752 | -€8,792 | -24.7% |
| Financial fixed assets | 28 | €6,885 | €6,885 | = | 0.0% |
| Current assets | 29/58 | €424,345 | €225,893 | -€198,451 | -46.8% |
| Amounts receivable within one year | 40/41 | €3,291 | - | -€3,291 | |
| Trade receivables | 40 | €3,290 | - | -€3,290 | |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €420,064 | €225,603 | -€194,460 | -46.3% |
| Deferred charges and accrued income | 490/1 | €990 | €290 | -€700 | -70.7% |
| Total equity and liabilities | 10/49 | €467,918 | €260,102 | -€207,815 | -44.4% |
| Equity | 10/15 | €83,704 | €83,651 | -€53 | -0.1% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €15,014 | €15,014 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,860 | €6,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,860 | €6,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,154 | €8,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91 | €38 | -€53 | -58.6% |
| Amounts payable | 17/49 | €384,213 | €176,451 | -€207,762 | -54.1% |
| Amounts payable within one year | 42/48 | €383,684 | €176,451 | -€207,233 | -54.0% |
| Trade debts | 44 | - | €3,661 | +€3,661 | |
| Suppliers | 440/4 | - | €3,661 | +€3,661 | |
| Taxes, remuneration and social security | 45 | €103,439 | €61,846 | -€41,592 | -40.2% |
| Taxes | 450/3 | €100,617 | €55,998 | -€44,620 | -44.3% |
| Remuneration and social security | 454/9 | €2,821 | €5,849 | +€3,027 | +107% |
| Other amounts payable | 47/48 | €280,245 | €110,944 | -€169,301 | -60.4% |
| Accrued charges and deferred income | 492/3 | €529 | - | -€529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,242 | €9,364 | +€122 | +1.3% |
| Other operating charges | 640/8 | €373 | €968 | +€594 | +159% |
| Gross operating margin | 9900 | €610,808 | €278,623 | -€332,185 | -54.4% |
| Operating profit (loss) | 9901 | €601,192 | €268,291 | -€332,901 | -55.4% |
| Financial income | 75/76B | €2,550 | €1,328 | -€1,222 | -47.9% |
| Recurring financial income | 75 | €2,550 | €1,328 | -€1,222 | -47.9% |
| Financial charges | 65/66B | €39 | €41 | +€3 | +6.7% |
| Recurring financial charges | 65 | €39 | €41 | +€3 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €603,704 | €269,578 | -€334,126 | -55.3% |
| Income taxes | 67/77 | €145,919 | €58,631 | -€87,288 | -59.8% |
| Profit (loss) for the period | 9904 | €457,785 | €210,947 | -€246,838 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €457,785 | €210,947 | -€246,838 | -53.9% |
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 21 October 2026 via checked.be.