STAMPETTA - Avocat: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
STAMPETTA - Avocat
Largest movements
- Cash +€62,732
up €62,732 (+116%), from €53,859 to €116,590
mainly Net result for the year (+€44,590) and Depreciation (+€8,545)
- Tangible fixed assets -€8,545
down €8,545 (-57.2%), from €14,939 to €6,394
- Receivables within one year -€1,848
down €1,848 (-16.2%), from €11,404 to €9,556
of which Trade receivables: -€3,085
- Reserves +€44,500
up €44,500 (+81.1%), from €54,900 to €99,400
- Tax, wage and social debts +€7,242
up €7,242 (+103%), from €7,042 to €14,284
- Current portion of long-term debt -€3,801
down €3,801 (-92.3%), from €4,120 to €318
- Other debts +€2,699
up €2,699 (+29.6%), from €9,120 to €11,818
- Trade debts +€1,648
up €1,648 (+252%), from €654 to €2,302
- Gross operating margin +€32,720
up €32,720 (+82.0%), from €39,919 to €72,639
- Taxes +€9,169
up €9,169 (+99.7%), from €9,192 to €18,360
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,893 | €133,270 | +€52,377 | +64.7% |
| Fixed assets | 21/28 | €14,939 | €6,394 | -€8,545 | -57.2% |
| Tangible fixed assets | 22/27 | €14,939 | €6,394 | -€8,545 | -57.2% |
| Furniture and vehicles | 24 | €14,939 | €6,394 | -€8,545 | -57.2% |
| Current assets | 29/58 | €65,954 | €126,876 | +€60,922 | +92.4% |
| Amounts receivable within one year | 40/41 | €11,404 | €9,556 | -€1,848 | -16.2% |
| Trade receivables | 40 | €8,604 | €5,519 | -€3,085 | -35.9% |
| Other amounts receivable | 41 | €2,800 | €4,037 | +€1,237 | +44.2% |
| Cash at bank and in hand | 54/58 | €53,859 | €116,590 | +€62,732 | +116% |
| Deferred charges and accrued income | 490/1 | €691 | €730 | +€38 | +5.5% |
| Total equity and liabilities | 10/49 | €80,893 | €133,270 | +€52,377 | +64.7% |
| Equity | 10/15 | €59,957 | €104,547 | +€44,590 | +74.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,900 | €99,400 | +€44,500 | +81.1% |
| Distributable reserves | 133 | €54,900 | €99,400 | +€44,500 | +81.1% |
| Profit (loss) carried forward | 14 | €57 | €147 | +€90 | +157% |
| Amounts payable | 17/49 | €20,936 | €28,723 | +€7,787 | +37.2% |
| Amounts payable within one year | 42/48 | €20,936 | €28,723 | +€7,787 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | €4,120 | €318 | -€3,801 | -92.3% |
| Trade debts | 44 | €654 | €2,302 | +€1,648 | +252% |
| Suppliers | 440/4 | €654 | €2,302 | +€1,648 | +252% |
| Taxes, remuneration and social security | 45 | €7,042 | €14,284 | +€7,242 | +103% |
| Taxes | 450/3 | €7,042 | €14,284 | +€7,242 | +103% |
| Other amounts payable | 47/48 | €9,120 | €11,818 | +€2,699 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,545 | €8,545 | = | 0.0% |
| Other operating charges | 640/8 | €417 | €557 | +€139 | +33.4% |
| Gross operating margin | 9900 | €39,919 | €72,639 | +€32,720 | +82.0% |
| Operating profit (loss) | 9901 | €30,956 | €63,537 | +€32,581 | +105% |
| Financial income | 75/76B | €26 | €0 | -€26 | -99.7% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -99.7% |
| Financial charges | 65/66B | €269 | €588 | +€319 | +119% |
| Recurring financial charges | 65 | €269 | €588 | +€319 | +119% |
| Profit (loss) for the period before taxes | 9903 | €30,714 | €62,950 | +€32,236 | +105% |
| Income taxes | 67/77 | €9,192 | €18,360 | +€9,169 | +99.7% |
| Profit (loss) for the period | 9904 | €21,522 | €44,590 | +€23,067 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €21,522 | €44,590 | +€23,067 | +107% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.