SAROLEA 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.
SAROLEA AVOCAT
Largest movements
- Cash +€29,402
up €29,402 (+7.8%), from €378,516 to €407,918
mainly Net result for the year (+€154,802) and Depreciation (+€23,715)
- Tangible fixed assets -€14,747
down €14,747 (-7.0%), from €211,040 to €196,293
of which Land and buildings: -€16,929
- Reserves +€136,000
up €136,000 (+36.6%), from €371,860 to €507,860
- Other debts -€102,915
down €102,915 (-99.9%), from €103,013 to €98
- Tax, wage and social debts -€23,184
down €23,184 (-68.1%), from €34,022 to €10,838
of which Taxes: -€23,593
- Trade debts +€16,582
up €16,582 (+716%), from €2,315 to €18,897
- Debts after one year -€10,039
down €10,039 (-19.3%), from €52,132 to €42,093
- Gross operating margin -€37,298
down €37,298 (-9.9%), from €377,634 to €340,336
- Staff costs -€10,760
down €10,760 (-11.7%), from €91,989 to €81,228
- Taxes -€8,593
down €8,593 (-10.1%), from €84,670 to €76,077
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 | €608,514 | €625,864 | +€17,350 | +2.9% |
| Fixed assets | 21/28 | €211,040 | €196,293 | -€14,747 | -7.0% |
| Tangible fixed assets | 22/27 | €211,040 | €196,293 | -€14,747 | -7.0% |
| Land and buildings | 22 | €184,506 | €167,576 | -€16,929 | -9.2% |
| Furniture and vehicles | 24 | €5,092 | €5,223 | +€131 | +2.6% |
| Other tangible fixed assets | 26 | €21,443 | €23,493 | +€2,051 | +9.6% |
| Current assets | 29/58 | €397,474 | €429,572 | +€32,098 | +8.1% |
| Amounts receivable within one year | 40/41 | €18,609 | €21,025 | +€2,416 | +13.0% |
| Trade receivables | 40 | €9,888 | €10,255 | +€367 | +3.7% |
| Other amounts receivable | 41 | €8,721 | €10,770 | +€2,049 | +23.5% |
| Cash at bank and in hand | 54/58 | €378,516 | €407,918 | +€29,402 | +7.8% |
| Deferred charges and accrued income | 490/1 | €350 | €628 | +€279 | +79.7% |
| Total equity and liabilities | 10/49 | €608,514 | €625,864 | +€17,350 | +2.9% |
| Equity | 10/15 | €407,098 | €543,900 | +€136,802 | +33.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €371,860 | €507,860 | +€136,000 | +36.6% |
| Distributable reserves | 133 | €371,860 | €507,860 | +€136,000 | +36.6% |
| Profit (loss) carried forward | 14 | €16,638 | €17,440 | +€802 | +4.8% |
| Amounts payable | 17/49 | €201,416 | €81,964 | -€119,452 | -59.3% |
| Amounts payable after more than one year | 17 | €52,132 | €42,093 | -€10,039 | -19.3% |
| Financial debts | 170/4 | €52,132 | €42,093 | -€10,039 | -19.3% |
| Amounts payable within one year | 42/48 | €149,285 | €39,872 | -€109,413 | -73.3% |
| Current portion of amounts payable after more than one year | 42 | €9,935 | €10,039 | +€104 | +1.0% |
| Trade debts | 44 | €2,315 | €18,897 | +€16,582 | +716% |
| Suppliers | 440/4 | €2,315 | €18,897 | +€16,582 | +716% |
| Taxes, remuneration and social security | 45 | €34,022 | €10,838 | -€23,184 | -68.1% |
| Taxes | 450/3 | €24,670 | €1,077 | -€23,593 | -95.6% |
| Remuneration and social security | 454/9 | €9,352 | €9,762 | +€409 | +4.4% |
| Other amounts payable | 47/48 | €103,013 | €98 | -€102,915 | -99.9% |
| Remuneration, social security and pensions | 62 | €91,989 | €81,228 | -€10,760 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,747 | €23,715 | +€968 | +4.3% |
| Other operating charges | 640/8 | €1,851 | €3,183 | +€1,332 | +71.9% |
| Gross operating margin | 9900 | €377,634 | €340,336 | -€37,298 | -9.9% |
| Operating profit (loss) | 9901 | €261,048 | €232,210 | -€28,837 | -11.0% |
| Financial charges | 65/66B | €1,363 | €1,332 | -€32 | -2.3% |
| Recurring financial charges | 65 | €1,363 | €1,332 | -€32 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €259,684 | €230,878 | -€28,806 | -11.1% |
| Income taxes | 67/77 | €84,670 | €76,077 | -€8,593 | -10.1% |
| Profit (loss) for the period | 9904 | €175,014 | €154,802 | -€20,212 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €175,014 | €154,802 | -€20,212 | -11.5% |
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 29 October 2026 via checked.be.