Advocaat Benjamin Gillard: 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.
Advocaat Benjamin Gillard
Largest movements
- Cash -€65,831
down €65,831 (-34.0%), from €193,713 to €127,882
mainly Contributions, distributions and other (-€170,000) and Other debts (-€31,992)
- Receivables within one year -€15,372
down €15,372 (-7.7%), from €200,685 to €185,312
of which Trade receivables: -€18,349
- Tangible fixed assets -€11,606
down €11,606 (-58.8%), from €19,743 to €8,137
- Reserves -€61,600
down €61,600 (-36.2%), from €170,300 to €108,700
- Other debts -€31,992
down €31,992 (-13.9%), from €229,782 to €197,790
- Gross operating margin -€22,028
down €22,028 (-12.2%), from €181,220 to €159,192
- Taxes -€5,631
down €5,631 (-13.2%), from €42,670 to €37,039
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 | €417,452 | €324,771 | -€92,681 | -22.2% |
| Fixed assets | 21/28 | €19,743 | €8,137 | -€11,606 | -58.8% |
| Tangible fixed assets | 22/27 | €19,743 | €8,137 | -€11,606 | -58.8% |
| Furniture and vehicles | 24 | €19,743 | €8,137 | -€11,606 | -58.8% |
| Current assets | 29/58 | €397,709 | €316,634 | -€81,075 | -20.4% |
| Amounts receivable within one year | 40/41 | €200,685 | €185,312 | -€15,372 | -7.7% |
| Trade receivables | 40 | €193,285 | €174,936 | -€18,349 | -9.5% |
| Other amounts receivable | 41 | €7,400 | €10,376 | +€2,976 | +40.2% |
| Cash at bank and in hand | 54/58 | €193,713 | €127,882 | -€65,831 | -34.0% |
| Deferred charges and accrued income | 490/1 | €3,312 | €3,440 | +€128 | +3.9% |
| Total equity and liabilities | 10/49 | €417,452 | €324,771 | -€92,681 | -22.2% |
| Equity | 10/15 | €180,374 | €118,708 | -€61,666 | -34.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €170,300 | €108,700 | -€61,600 | -36.2% |
| Distributable reserves | 133 | €170,300 | €108,700 | -€61,600 | -36.2% |
| Profit (loss) carried forward | 14 | €74 | €8 | -€66 | -89.5% |
| Amounts payable | 17/49 | €237,078 | €206,063 | -€31,015 | -13.1% |
| Amounts payable within one year | 42/48 | €237,078 | €206,063 | -€31,015 | -13.1% |
| Trade debts | 44 | €2,406 | €3,675 | +€1,269 | +52.7% |
| Suppliers | 440/4 | €2,406 | €3,675 | +€1,269 | +52.7% |
| Taxes, remuneration and social security | 45 | €4,890 | €4,598 | -€292 | -6.0% |
| Taxes | 450/3 | €4,890 | €4,598 | -€292 | -6.0% |
| Other amounts payable | 47/48 | €229,782 | €197,790 | -€31,992 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,136 | €13,328 | +€192 | +1.5% |
| Other operating charges | 640/8 | €387 | €453 | +€65 | +16.9% |
| Gross operating margin | 9900 | €181,220 | €159,192 | -€22,028 | -12.2% |
| Operating profit (loss) | 9901 | €167,697 | €145,411 | -€22,285 | -13.3% |
| Financial income | 75/76B | €52 | €52 | +€0 | +0.4% |
| Recurring financial income | 75 | €52 | €52 | +€0 | +0.4% |
| Financial charges | 65/66B | €33 | €90 | +€58 | +178% |
| Recurring financial charges | 65 | €33 | €90 | +€58 | +178% |
| Profit (loss) for the period before taxes | 9903 | €167,716 | €145,373 | -€22,343 | -13.3% |
| Income taxes | 67/77 | €42,670 | €37,039 | -€5,631 | -13.2% |
| Profit (loss) for the period | 9904 | €125,046 | €108,334 | -€16,712 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €125,046 | €108,334 | -€16,712 | -13.4% |
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 26 October 2026 via checked.be.