VervAvocats: 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.
VervAvocats
Largest movements
- Cash +€58,452
up €58,452 (+61.4%), from €95,222 to €153,673
mainly Debts after one year (+€60,804) and Net result for the year (+€51,894)
- Tangible fixed assets -€23,165
down €23,165 (-9.7%), from €238,048 to €214,882
of which Furniture and vehicles: -€18,800
- Receivables within one year +€15,816
up €15,816 (+390%), from €4,058 to €19,874
of which Trade receivables: +€13,410
- Other debts -€66,655
down €66,655 (-75.1%), from €88,746 to €22,091
- Debts after one year +€60,804
up €60,804 (+120%), from €50,854 to €111,657
- Reserves +€40,000
up €40,000 (+27.6%), from €144,835 to €184,835
- Tax, wage and social debts +€9,153
up €9,153 (+42.0%), from €21,784 to €30,936
of which Taxes: +€9,153
- Current portion of long-term debt +€5,492
up €5,492 (+55.0%), from €9,983 to €15,476
- Gross operating margin +€56,194
up €56,194 (+113%), from €49,771 to €105,965
- Taxes +€17,221
up €17,221 (+431%), from €4,000 to €21,221
- Other operating charges -€12,323
down €12,323 (-81.3%), from €15,162 to €2,839
- Financial charges +€2,952
up €2,952 (+110%), from €2,686 to €5,638
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 | €339,819 | €390,954 | +€51,135 | +15.0% |
| Fixed assets | 21/28 | €238,048 | €214,882 | -€23,165 | -9.7% |
| Tangible fixed assets | 22/27 | €238,048 | €214,882 | -€23,165 | -9.7% |
| Land and buildings | 22 | €192,292 | €187,977 | -€4,315 | -2.2% |
| Furniture and vehicles | 24 | €45,443 | €26,643 | -€18,800 | -41.4% |
| Other tangible fixed assets | 26 | €313 | €262 | -€50 | -16.1% |
| Current assets | 29/58 | €101,771 | €176,072 | +€74,301 | +73.0% |
| Amounts receivable within one year | 40/41 | €4,058 | €19,874 | +€15,816 | +390% |
| Trade receivables | 40 | €3,950 | €17,361 | +€13,410 | +339% |
| Other amounts receivable | 41 | €108 | €2,513 | +€2,406 | +2,235% |
| Current investments | 50/53 | €100 | €100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €95,222 | €153,673 | +€58,452 | +61.4% |
| Deferred charges and accrued income | 490/1 | €2,392 | €2,425 | +€33 | +1.4% |
| Total equity and liabilities | 10/49 | €339,819 | €390,954 | +€51,135 | +15.0% |
| Equity | 10/15 | €166,837 | €203,731 | +€36,894 | +22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €144,835 | €184,835 | +€40,000 | +27.6% |
| Distributable reserves | 133 | €144,835 | €184,835 | +€40,000 | +27.6% |
| Profit (loss) carried forward | 14 | €3,402 | €296 | -€3,106 | -91.3% |
| Amounts payable | 17/49 | €172,982 | €187,224 | +€14,241 | +8.2% |
| Amounts payable after more than one year | 17 | €50,854 | €111,657 | +€60,804 | +120% |
| Financial debts | 170/4 | €50,854 | €111,657 | +€60,804 | +120% |
| Amounts payable within one year | 42/48 | €122,129 | €70,493 | -€51,635 | -42.3% |
| Current portion of amounts payable after more than one year | 42 | €9,983 | €15,476 | +€5,492 | +55.0% |
| Financial debts | 43 | €1,106 | €377 | -€729 | -65.9% |
| Credit institutions | 430/8 | €1,106 | €377 | -€729 | -65.9% |
| Trade debts | 44 | €509 | €1,613 | +€1,104 | +217% |
| Suppliers | 440/4 | €509 | €1,613 | +€1,104 | +217% |
| Taxes, remuneration and social security | 45 | €21,784 | €30,936 | +€9,153 | +42.0% |
| Taxes | 450/3 | €19,284 | €28,436 | +€9,153 | +47.5% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €88,746 | €22,091 | -€66,655 | -75.1% |
| Accrued charges and deferred income | 492/3 | - | €5,073 | +€5,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,913 | €25,255 | +€343 | +1.4% |
| Other operating charges | 640/8 | €15,162 | €2,839 | -€12,323 | -81.3% |
| Gross operating margin | 9900 | €49,771 | €105,965 | +€56,194 | +113% |
| Operating profit (loss) | 9901 | €9,696 | €77,871 | +€68,175 | +703% |
| Financial income | 75/76B | €391 | €882 | +€491 | +126% |
| Recurring financial income | 75 | €391 | €882 | +€491 | +126% |
| Financial charges | 65/66B | €2,686 | €5,638 | +€2,952 | +110% |
| Recurring financial charges | 65 | €2,686 | €5,638 | +€2,952 | +110% |
| Profit (loss) for the period before taxes | 9903 | €7,402 | €73,115 | +€65,714 | +888% |
| Income taxes | 67/77 | €4,000 | €21,221 | +€17,221 | +431% |
| Profit (loss) for the period | 9904 | €3,402 | €51,894 | +€48,492 | +1,426% |
| Profit (loss) for the period to be appropriated | 9905 | €3,402 | €51,894 | +€48,492 | +1,426% |
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 20 October 2026 via checked.be.