SR Avocate: what changed
Two fiscal 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.
SR Avocate
Largest movements
- Cash +€30,186
up €30,186 (+70.2%), from €42,986 to €73,172
mainly Net result for the year (+€20,228) and Tax, wage and social debts (+€8,390)
- Tangible fixed assets +€11,570
up €11,570 (+1563.8%), from €740 to €12,310
of which Furniture and vehicles: +€11,825
- Receivables within one year +€2,605
up €2,605 (+7.9%), from €33,184 to €35,788
of which Other amounts receivable: +€2,599
- Profit (loss) carried forward +€20,228
new in 2025: €20,228
- Tax, wage and social debts +€8,390
up €8,390 (+45.6%), from €18,412 to €26,803
of which Taxes: +€6,390
- Debts after one year +€7,583
new in 2025: €7,583
- Current portion of long-term debt +€5,470
new in 2025: €5,470
- Trade debts +€1,662
up €1,662 (+450.3%), from €369 to €2,031
- Gross operating margin -€38,708
down €38,708 (-56.8%), from €68,126 to €29,418
- Taxes -€7,902
down €7,902 (-56.7%), from €13,948 to €6,046
- Depreciation +€5,007
up €5,007 (+21834.7%), from €23 to €5,030
- Financial income +€1,080
up €1,080 (+87.0%), from €1,241 to €2,320
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.
Cash bridge derived
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 | €78,117 | €121,450 | +€43,333 | +55.5% |
| Fixed assets | 21/28 | €740 | €12,310 | +€11,570 | +1563.8% |
| Tangible fixed assets | 22/27 | €740 | €12,310 | +€11,570 | +1563.8% |
| Plant, machinery and equipment | 23 | €740 | €486 | -€254 | -34.4% |
| Furniture and vehicles | 24 | - | €11,825 | +€11,825 | |
| Current assets | 29/58 | €77,377 | €109,140 | +€31,763 | +41.0% |
| Amounts receivable within one year | 40/41 | €33,184 | €35,788 | +€2,605 | +7.9% |
| Trade receivables | 40 | - | €6 | +€6 | |
| Other amounts receivable | 41 | €33,184 | €35,783 | +€2,599 | +7.8% |
| Cash at bank and in hand | 54/58 | €42,986 | €73,172 | +€30,186 | +70.2% |
| Deferred charges and accrued income | 490/1 | €1,207 | €179 | -€1,028 | -85.1% |
| Total equity and liabilities | 10/49 | €78,117 | €121,450 | +€43,333 | +55.5% |
| Equity | 10/15 | €59,335 | €79,563 | +€20,228 | +34.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €55,335 | €55,335 | = | 0.0% |
| Distributable reserves | 133 | €55,335 | €55,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €20,228 | +€20,228 | |
| Amounts payable | 17/49 | €18,782 | €41,887 | +€23,105 | +123.0% |
| Amounts payable after more than one year | 17 | - | €7,583 | +€7,583 | |
| Financial debts | 170/4 | - | €7,583 | +€7,583 | |
| Amounts payable within one year | 42/48 | €18,782 | €34,304 | +€15,522 | +82.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,470 | +€5,470 | |
| Trade debts | 44 | €369 | €2,031 | +€1,662 | +450.3% |
| Suppliers | 440/4 | €369 | €2,031 | +€1,662 | +450.3% |
| Taxes, remuneration and social security | 45 | €18,412 | €26,803 | +€8,390 | +45.6% |
| Taxes | 450/3 | €18,412 | €24,803 | +€6,390 | +34.7% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23 | €5,030 | +€5,007 | +21834.7% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | €68,126 | €29,418 | -€38,708 | -56.8% |
| Operating profit (loss) | 9901 | €68,041 | €24,389 | -€43,653 | -64.2% |
| Financial income | 75/76B | €1,241 | €2,320 | +€1,080 | +87.0% |
| Recurring financial income | 75 | €1,241 | €2,320 | +€1,080 | +87.0% |
| Financial charges | 65/66B | -€1 | €435 | +€436 | |
| Recurring financial charges | 65 | -€1 | €435 | +€436 | |
| Profit (loss) for the period before taxes | 9903 | €69,283 | €26,273 | -€43,009 | -62.1% |
| Income taxes | 67/77 | €13,948 | €6,046 | -€7,902 | -56.7% |
| Profit (loss) for the period | 9904 | €55,335 | €20,228 | -€35,107 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,335 | €20,228 | -€35,107 | -63.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.