AEJ Avocat: what changed
What changed
AEJ Avocat
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€62,014
2024 · €56,149+€5,865
Equity
€368,447
2024 · €307,233+€61,214
Cash
€9,437
2024 · €14,783-€5,346
Balance sheet total
€588,576
2024 · €518,009+€70,567
Largest movements
Assets
- Receivables within one year +€66,127
up €66,127 (+119%), from €55,691 to €121,818
- Financial fixed assets +€13,552
up €13,552 (+7.3%), from €185,113 to €198,665
Equity and liabilities
- Profit (loss) carried forward +€61,214
up €61,214 (+20.0%), from €305,983 to €367,197
- Tax, wage and social debts +€24,327
up €24,327 (+60.1%), from €40,466 to €64,793
- Debts after one year -€8,570
down €8,570 (-6.2%), from €137,860 to €129,290
Income statement
- Gross operating margin +€20,756
up €20,756 (+22.4%), from €92,543 to €113,299
- Taxes +€8,688
up €8,688 (+35.9%), from €24,195 to €32,883
- Other operating charges +€5,523
up €5,523 (+236%), from €2,342 to €7,865
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.
Result 2024
€56,149
Gross operating margin
+€20,756
Other operating charges
-€5,523
Financial income
-€838
Financial charges
+€158
Taxes
-€8,688
Result 2025
€62,014
raises the resultlowers the result
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.
From operations
+€17,576
Investment
-€13,552
Financing
-€9,370
Cash 2024
€14,783
From operations (derived)
+€17,576
Net result for the year
+€62,014
Depreciation
+€5,377
Receivables after one year
-€3,941
Receivables within one year
-€66,127
Deferred charges and accrued income
+€2,330
Trade debts
-€1,432
Tax, wage and social debts
+€24,327
Other debts
-€5,422
Accrued charges and deferred income
+€450
Investment (derived)
-€13,552
Investment in fixed assets (net)
-€13,552
Financing
-€9,370
Debts after one year
-€8,570
Contributions, distributions and other
-€800
Cash 2025
€9,437
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €518,009 | €588,576 | +€70,567 | +13.6% |
| Fixed assets | 21/28 | €205,892 | €214,067 | +€8,175 | +4.0% |
| Intangible fixed assets | 21 | €6,426 | €4,282 | -€2,144 | -33.4% |
| Tangible fixed assets | 22/27 | €14,353 | €11,120 | -€3,233 | -22.5% |
| Land and buildings | 22 | €11,432 | €9,917 | -€1,515 | -13.3% |
| Furniture and vehicles | 24 | €2,224 | €735 | -€1,489 | -67.0% |
| Other tangible fixed assets | 26 | €697 | €468 | -€229 | -32.9% |
| Financial fixed assets | 28 | €185,113 | €198,665 | +€13,552 | +7.3% |
| Current assets | 29/58 | €312,117 | €374,509 | +€62,392 | +20.0% |
| Amounts receivable after more than one year | 29 | €197,046 | €200,987 | +€3,941 | +2.0% |
| Other amounts receivable | 291 | €197,046 | €200,987 | +€3,941 | +2.0% |
| Amounts receivable within one year | 40/41 | €55,691 | €121,818 | +€66,127 | +119% |
| Other amounts receivable | 41 | €55,691 | €121,818 | +€66,127 | +119% |
| Current investments | 50/53 | €35,789 | €35,789 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,783 | €9,437 | -€5,346 | -36.2% |
| Deferred charges and accrued income | 490/1 | €8,808 | €6,478 | -€2,330 | -26.5% |
| Total equity and liabilities | 10/49 | €518,009 | €588,576 | +€70,567 | +13.6% |
| Equity | 10/15 | €307,233 | €368,447 | +€61,214 | +19.9% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €305,983 | €367,197 | +€61,214 | +20.0% |
| Amounts payable | 17/49 | €210,776 | €220,129 | +€9,353 | +4.4% |
| Amounts payable after more than one year | 17 | €137,860 | €129,290 | -€8,570 | -6.2% |
| Financial debts | 170/4 | €137,860 | €129,290 | -€8,570 | -6.2% |
| Amounts payable within one year | 42/48 | €72,517 | €89,990 | +€17,473 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €8,570 | €8,570 | = | 0.0% |
| Trade debts | 44 | €16,654 | €15,222 | -€1,432 | -8.6% |
| Suppliers | 440/4 | €16,654 | €15,222 | -€1,432 | -8.6% |
| Advances received on contracts in progress | 46 | €605 | €605 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €40,466 | €64,793 | +€24,327 | +60.1% |
| Taxes | 450/3 | €40,466 | €64,793 | +€24,327 | +60.1% |
| Other amounts payable | 47/48 | €6,222 | €800 | -€5,422 | -87.1% |
| Accrued charges and deferred income | 492/3 | €399 | €849 | +€450 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,377 | €5,377 | = | 0.0% |
| Other operating charges | 640/8 | €2,342 | €7,865 | +€5,523 | +236% |
| Gross operating margin | 9900 | €92,543 | €113,299 | +€20,756 | +22.4% |
| Operating profit (loss) | 9901 | €84,824 | €100,057 | +€15,233 | +18.0% |
| Financial income | 75/76B | €7,516 | €6,678 | -€838 | -11.1% |
| Recurring financial income | 75 | €7,516 | €6,678 | -€838 | -11.1% |
| Financial charges | 65/66B | €11,996 | €11,838 | -€158 | -1.3% |
| Recurring financial charges | 65 | €11,996 | €11,838 | -€158 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €80,344 | €94,897 | +€14,553 | +18.1% |
| Income taxes | 67/77 | €24,195 | €32,883 | +€8,688 | +35.9% |
| Profit (loss) for the period | 9904 | €56,149 | €62,014 | +€5,865 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,149 | €62,014 | +€5,865 | +10.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
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.