RS 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.
RS AVOCATS
Largest movements
- Receivables after one year -€30,000
down €30,000 (-14.2%), from €211,500 to €181,500
- Receivables within one year -€14,938
down €14,938 (-25.1%), from €59,570 to €44,632
of which Other amounts receivable: -€16,938
- Cash +€7,229
up €7,229 (+524%), from €1,379 to €8,608
mainly Receivables after one year (+€30,000) and Receivables within one year (+€14,938)
- Other debts -€23,932
down €23,932 (-15.4%), from €155,780 to €131,848
- Debts after one year -€17,297
down €17,297 (-66.5%), from €26,022 to €8,724
- Profit (loss) carried forward +€6,980
up €6,980 (+2.3%), from €304,973 to €311,953
- Financial income -€5,944
down €5,944 (-68.8%), from €8,643 to €2,698
- Gross operating margin +€3,292
up €3,292 (+34.7%), from €9,474 to €12,766
- Taxes -€764
down €764 (-19.5%), from €3,918 to €3,154
- Depreciation -€669
down €669 (-15.7%), from €4,254 to €3,585
- Financial charges -€426
down €426 (-46.9%), from €907 to €482
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €527,382 | €490,534 | -€36,848 | -7.0% |
| Fixed assets | 21/28 | €245,030 | €241,445 | -€3,585 | -1.5% |
| Tangible fixed assets | 22/27 | €33,258 | €29,673 | -€3,585 | -10.8% |
| Land and buildings | 22 | €30,575 | €27,335 | -€3,240 | -10.6% |
| Plant, machinery and equipment | 23 | €2,682 | €2,337 | -€345 | -12.9% |
| Financial fixed assets | 28 | €211,773 | €211,773 | = | 0.0% |
| Current assets | 29/58 | €282,352 | €249,089 | -€33,263 | -11.8% |
| Amounts receivable after more than one year | 29 | €211,500 | €181,500 | -€30,000 | -14.2% |
| Other amounts receivable | 291 | €211,500 | €181,500 | -€30,000 | -14.2% |
| Amounts receivable within one year | 40/41 | €59,570 | €44,632 | -€14,938 | -25.1% |
| Trade receivables | 40 | €19,000 | €21,000 | +€2,000 | +10.5% |
| Other amounts receivable | 41 | €40,570 | €23,632 | -€16,938 | -41.7% |
| Cash at bank and in hand | 54/58 | €1,379 | €8,608 | +€7,229 | +524% |
| Deferred charges and accrued income | 490/1 | €9,903 | €14,349 | +€4,447 | +44.9% |
| Total equity and liabilities | 10/49 | €527,382 | €490,534 | -€36,848 | -7.0% |
| Equity | 10/15 | €325,433 | €332,413 | +€6,980 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €304,973 | €311,953 | +€6,980 | +2.3% |
| Amounts payable | 17/49 | €201,949 | €158,121 | -€43,828 | -21.7% |
| Amounts payable after more than one year | 17 | €26,022 | €8,724 | -€17,297 | -66.5% |
| Financial debts | 170/4 | €26,022 | €8,724 | -€17,297 | -66.5% |
| Amounts payable within one year | 42/48 | €175,927 | €149,396 | -€26,531 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €17,097 | €17,297 | +€200 | +1.2% |
| Trade debts | 44 | €2,854 | €87 | -€2,767 | -97.0% |
| Suppliers | 440/4 | €2,854 | €87 | -€2,767 | -97.0% |
| Taxes, remuneration and social security | 45 | €197 | €165 | -€32 | -16.2% |
| Taxes | 450/3 | €197 | €165 | -€32 | -16.2% |
| Other amounts payable | 47/48 | €155,780 | €131,848 | -€23,932 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,254 | €3,585 | -€669 | -15.7% |
| Other operating charges | 640/8 | €1,171 | €1,264 | +€92 | +7.9% |
| Gross operating margin | 9900 | €9,474 | €12,766 | +€3,292 | +34.7% |
| Operating profit (loss) | 9901 | €4,049 | €7,918 | +€3,869 | +95.5% |
| Financial income | 75/76B | €8,643 | €2,698 | -€5,944 | -68.8% |
| Recurring financial income | 75 | €8,643 | €2,698 | -€5,944 | -68.8% |
| Financial charges | 65/66B | €907 | €482 | -€426 | -46.9% |
| Recurring financial charges | 65 | €907 | €482 | -€426 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €11,784 | €10,135 | -€1,650 | -14.0% |
| Income taxes | 67/77 | €3,918 | €3,154 | -€764 | -19.5% |
| Profit (loss) for the period | 9904 | €7,866 | €6,980 | -€886 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,866 | €6,980 | -€886 | -11.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.