VT 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.
VT AVOCATS
Largest movements
- Cash -€27,616
down €27,616 (-18.0%), from €153,453 to €125,837
mainly Other debts (-€31,300) and Net result for the year (-€18,496)
- Tangible fixed assets -€2,532
down €2,532 (-26.1%), from €9,709 to €7,178
of which Furniture and vehicles: -€3,238
- Other debts -€31,300
down €31,300 (-84.3%), from €37,109 to €5,808
- Trade debts +€20,667
up €20,667 (+85.6%), from €24,144 to €44,810
- Profit (loss) carried forward -€18,496
down €18,496 (-22.0%), from €84,031 to €65,535
- Tax, wage and social debts -€2,225
down €2,225 (-6.4%), from €34,668 to €32,443
of which Taxes: -€4,194
- Gross operating margin -€91,032
down €91,032 (-80.8%), from €112,699 to €21,667
- Taxes -€17,902
down €17,902 (-98.0%), from €18,264 to €362
- Staff costs +€10,902
up €10,902 (+56.5%), from €19,312 to €30,214
- Other operating charges +€2,664
new in 2025: €2,664
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 | €184,951 | €153,596 | -€31,355 | -17.0% |
| Fixed assets | 21/28 | €9,709 | €7,178 | -€2,532 | -26.1% |
| Tangible fixed assets | 22/27 | €9,709 | €7,178 | -€2,532 | -26.1% |
| Plant, machinery and equipment | 23 | €4,142 | €3,176 | -€967 | -23.3% |
| Furniture and vehicles | 24 | €5,567 | €2,329 | -€3,238 | -58.2% |
| Other tangible fixed assets | 26 | - | €1,673 | +€1,673 | |
| Current assets | 29/58 | €175,242 | €146,419 | -€28,823 | -16.4% |
| Amounts receivable within one year | 40/41 | €20,619 | €19,473 | -€1,146 | -5.6% |
| Trade receivables | 40 | €19,611 | €19,473 | -€138 | -0.7% |
| Other amounts receivable | 41 | €1,008 | - | -€1,008 | |
| Cash at bank and in hand | 54/58 | €153,453 | €125,837 | -€27,616 | -18.0% |
| Deferred charges and accrued income | 490/1 | €1,170 | €1,108 | -€61 | -5.3% |
| Total equity and liabilities | 10/49 | €184,951 | €153,596 | -€31,355 | -17.0% |
| Equity | 10/15 | €89,031 | €70,535 | -€18,496 | -20.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,031 | €65,535 | -€18,496 | -22.0% |
| Amounts payable | 17/49 | €95,920 | €83,062 | -€12,859 | -13.4% |
| Amounts payable within one year | 42/48 | €95,920 | €83,062 | -€12,859 | -13.4% |
| Trade debts | 44 | €24,144 | €44,810 | +€20,667 | +85.6% |
| Suppliers | 440/4 | €24,144 | €44,810 | +€20,667 | +85.6% |
| Taxes, remuneration and social security | 45 | €34,668 | €32,443 | -€2,225 | -6.4% |
| Taxes | 450/3 | €29,936 | €25,741 | -€4,194 | -14.0% |
| Remuneration and social security | 454/9 | €4,732 | €6,702 | +€1,969 | +41.6% |
| Other amounts payable | 47/48 | €37,109 | €5,808 | -€31,300 | -84.3% |
| Remuneration, social security and pensions | 62 | €19,312 | €30,214 | +€10,902 | +56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,580 | €6,661 | -€920 | -12.1% |
| Other operating charges | 640/8 | - | €2,664 | +€2,664 | |
| Gross operating margin | 9900 | €112,699 | €21,667 | -€91,032 | -80.8% |
| Operating profit (loss) | 9901 | €85,807 | -€17,871 | -€103,678 | |
| Financial income | 75/76B | €34 | €0 | -€34 | -99.6% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -99.6% |
| Financial charges | 65/66B | €251 | €263 | +€12 | +5.0% |
| Recurring financial charges | 65 | €251 | €263 | +€12 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €85,590 | -€18,134 | -€103,724 | |
| Income taxes | 67/77 | €18,264 | €362 | -€17,902 | -98.0% |
| Profit (loss) for the period | 9904 | €67,327 | -€18,496 | -€85,823 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,327 | -€18,496 | -€85,823 |
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 19 October 2026 via checked.be.