Alizée BOSSER Avocate: what changed
Alizée BOSSER Avocate
Largest movements
- Cash +€26,611
up €26,611 (+137%), from €19,364 to €45,975
mainly Net result for the year (+€58,362) and Other debts (+€58,308)
- Receivables within one year -€4,892
down €4,892 (-10.7%), from €45,764 to €40,872
of which Trade receivables: -€2,791
- Tangible fixed assets -€1,294
down €1,294 (-46.9%), from €2,759 to €1,465
of which Furniture and vehicles: -€1,169
- Other debts +€58,308
up €58,308 (+146%), from €40,000 to €98,308
- Profit (loss) carried forward -€39,946
no longer reported in 2025 (was €39,946)
- Tax, wage and social debts +€7,984
up €7,984 (+54.2%), from €14,737 to €22,721
- Trade debts -€5,352
down €5,352 (-60.3%), from €8,869 to €3,516
- Gross operating margin +€24,447
up €24,447 (+43.8%), from €55,871 to €80,318
- Taxes +€7,028
up €7,028 (+44.0%), from €15,967 to €22,995
- Financial income +€2,562
up €2,562 (+440%), from €582 to €3,144
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,772 | €128,198 | +€20,425 | +19.0% |
| Fixed assets | 21/28 | €17,759 | €16,465 | -€1,294 | -7.3% |
| Tangible fixed assets | 22/27 | €2,759 | €1,465 | -€1,294 | -46.9% |
| Plant, machinery and equipment | 23 | €125 | - | -€125 | |
| Furniture and vehicles | 24 | €2,634 | €1,465 | -€1,169 | -44.4% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €90,014 | €111,733 | +€21,719 | +24.1% |
| Amounts receivable after more than one year | 29 | €24,886 | €24,886 | = | 0.0% |
| Other amounts receivable | 291 | €24,886 | €24,886 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,764 | €40,872 | -€4,892 | -10.7% |
| Trade receivables | 40 | €5,787 | €2,996 | -€2,791 | -48.2% |
| Other amounts receivable | 41 | €39,977 | €37,876 | -€2,101 | -5.3% |
| Cash at bank and in hand | 54/58 | €19,364 | €45,975 | +€26,611 | +137% |
| Total equity and liabilities | 10/49 | €107,772 | €128,198 | +€20,425 | +19.0% |
| Equity | 10/15 | €42,946 | €3,000 | -€39,946 | -93.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,946 | - | -€39,946 | |
| Amounts payable | 17/49 | €64,826 | €125,198 | +€60,372 | +93.1% |
| Amounts payable within one year | 42/48 | €63,606 | €124,546 | +€60,940 | +95.8% |
| Trade debts | 44 | €8,869 | €3,516 | -€5,352 | -60.3% |
| Suppliers | 440/4 | €8,869 | €3,516 | -€5,352 | -60.3% |
| Taxes, remuneration and social security | 45 | €14,737 | €22,721 | +€7,984 | +54.2% |
| Taxes | 450/3 | €14,737 | €22,721 | +€7,984 | +54.2% |
| Other amounts payable | 47/48 | €40,000 | €98,308 | +€58,308 | +146% |
| Accrued charges and deferred income | 492/3 | €1,220 | €652 | -€568 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,482 | €1,294 | -€188 | -12.7% |
| Other operating charges | 640/8 | - | €799 | +€799 | |
| Gross operating margin | 9900 | €55,871 | €80,318 | +€24,447 | +43.8% |
| Operating profit (loss) | 9901 | €54,390 | €78,225 | +€23,836 | +43.8% |
| Financial income | 75/76B | €582 | €3,144 | +€2,562 | +440% |
| Recurring financial income | 75 | €582 | €3,144 | +€2,562 | +440% |
| Financial charges | 65/66B | €388 | €12 | -€375 | -96.9% |
| Recurring financial charges | 65 | €388 | €12 | -€375 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €54,584 | €81,357 | +€26,773 | +49.0% |
| Income taxes | 67/77 | €15,967 | €22,995 | +€7,028 | +44.0% |
| Profit (loss) for the period | 9904 | €38,617 | €58,362 | +€19,744 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,617 | €58,362 | +€19,744 | +51.1% |
Next steps
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 2 November 2026 via checked.be.