AJP Avocat: 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.
AJP Avocat
Largest movements
- Cash +€16,833
up €16,833 (+42.8%), from €39,364 to €56,197
mainly Net result for the year (+€21,693) and Tax, wage and social debts (+€5,128)
- Receivables within one year +€7,658
new in 2025: €7,658
of which Other amounts receivable: +€5,253
- Current investments +€5,476
new in 2025: €5,476
- Reserves +€21,693
up €21,693 (+105%), from €20,736 to €42,429
- Tax, wage and social debts +€5,128
up €5,128 (+44.4%), from €11,551 to €16,680
- Trade debts +€3,627
up €3,627 (+227%), from €1,595 to €5,222
- Gross operating margin +€1,838
up €1,838 (+7.0%), from €26,080 to €27,918
- Taxes +€746
up €746 (+14.0%), from €5,320 to €6,066
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 | €39,364 | €69,331 | +€29,967 | +76.1% |
| Current assets | 29/58 | €39,364 | €69,331 | +€29,967 | +76.1% |
| Amounts receivable within one year | 40/41 | - | €7,658 | +€7,658 | |
| Trade receivables | 40 | - | €2,404 | +€2,404 | |
| Other amounts receivable | 41 | - | €5,253 | +€5,253 | |
| Current investments | 50/53 | - | €5,476 | +€5,476 | |
| Cash at bank and in hand | 54/58 | €39,364 | €56,197 | +€16,833 | +42.8% |
| Total equity and liabilities | 10/49 | €39,364 | €69,331 | +€29,967 | +76.1% |
| Equity | 10/15 | €25,736 | €47,429 | +€21,693 | +84.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,736 | €42,429 | +€21,693 | +105% |
| Distributable reserves | 133 | €20,736 | €42,429 | +€21,693 | +105% |
| Amounts payable | 17/49 | €13,628 | €21,902 | +€8,274 | +60.7% |
| Amounts payable within one year | 42/48 | €13,628 | €21,902 | +€8,274 | +60.7% |
| Trade debts | 44 | €1,595 | €5,222 | +€3,627 | +227% |
| Suppliers | 440/4 | €1,595 | €5,222 | +€3,627 | +227% |
| Taxes, remuneration and social security | 45 | €11,551 | €16,680 | +€5,128 | +44.4% |
| Taxes | 450/3 | €11,551 | €16,680 | +€5,128 | +44.4% |
| Other amounts payable | 47/48 | €482 | €0 | -€482 | -100% |
| Gross operating margin | 9900 | €26,080 | €27,918 | +€1,838 | +7.0% |
| Operating profit (loss) | 9901 | €26,080 | €27,918 | +€1,838 | +7.0% |
| Financial income | 75/76B | - | €42 | +€42 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Financial charges | 65/66B | €25 | €201 | +€176 | +715% |
| Recurring financial charges | 65 | €25 | €201 | +€176 | +715% |
| Profit (loss) for the period before taxes | 9903 | €26,056 | €27,759 | +€1,703 | +6.5% |
| Income taxes | 67/77 | €5,320 | €6,066 | +€746 | +14.0% |
| Profit (loss) for the period | 9904 | €20,736 | €21,693 | +€958 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,736 | €21,693 | +€958 | +4.6% |
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 29 October 2026 via checked.be.