Avocat Brankin: what changed
What changed
Avocat Brankin
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€72,575
2024 · €77,778-€5,203
Equity
€5,000
2024 · €252,055-€247,055
Cash
€279,950
2024 · €262,787+€17,164
Balance sheet total
€348,599
2024 · €339,501+€9,098
Largest movements
Assets
- Cash +€17,164
up €17,164 (+6.5%), from €262,787 to €279,950
mainly Other debts (+€279,836) and Net result for the year (+€72,575)
- Tangible fixed assets -€8,569
down €8,569 (-29.2%), from €29,388 to €20,819
of which Furniture and vehicles: -€10,990
Equity and liabilities
- Other debts +€279,836
up €279,836 (+703%), from €39,793 to €319,629
- Reserves -€247,000
down €247,000 (-100%), from €247,000 to €0
- Tax, wage and social debts -€22,020
down €22,020 (-89.4%), from €24,617 to €2,597
of which Taxes: -€22,267
Income statement
- Gross operating margin -€7,777
down €7,777 (-6.6%), from €117,677 to €109,900
- Taxes -€1,730
down €1,730 (-8.1%), from €21,304 to €19,574
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
€77,778
Gross operating margin
-€7,777
Other operating charges
-€7
Other operating items
+€11
Financial income
+€348
Financial charges
+€492
Taxes
+€1,730
Result 2025
€72,575
raises the resultlowers the resultnot broken down further in the accounts
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
+€341,921
Investment
-€2,421
Financing
-€322,336
Cash 2024
€262,787
From operations (derived)
+€341,921
Net result for the year
+€72,575
Depreciation
+€10,990
Smaller working-capital items
-€503
Trade debts
+€1,043
Tax, wage and social debts
-€22,020
Other debts
+€279,836
Investment (derived)
-€2,421
Investment in fixed assets (net)
-€2,421
Financing
-€322,336
Short-term financial debts
-€2,707
Contributions, distributions and other
-€319,629
Cash 2025
€279,950
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €339,501 | €348,599 | +€9,098 | +2.7% |
| Fixed assets | 21/28 | €29,388 | €20,819 | -€8,569 | -29.2% |
| Tangible fixed assets | 22/27 | €29,388 | €20,819 | -€8,569 | -29.2% |
| Furniture and vehicles | 24 | €29,388 | €18,398 | -€10,990 | -37.4% |
| Other tangible fixed assets | 26 | - | €2,421 | +€2,421 | |
| Current assets | 29/58 | €310,114 | €327,780 | +€17,667 | +5.7% |
| Amounts receivable within one year | 40/41 | €43,160 | €43,188 | +€28 | +0.1% |
| Trade receivables | 40 | €43,004 | €30,047 | -€12,957 | -30.1% |
| Other amounts receivable | 41 | €155 | €13,141 | +€12,986 | +8,369% |
| Cash at bank and in hand | 54/58 | €262,787 | €279,950 | +€17,164 | +6.5% |
| Deferred charges and accrued income | 490/1 | €4,167 | €4,642 | +€475 | +11.4% |
| Total equity and liabilities | 10/49 | €339,501 | €348,599 | +€9,098 | +2.7% |
| Equity | 10/15 | €252,055 | €5,000 | -€247,055 | -98.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €247,000 | €0 | -€247,000 | -100% |
| Distributable reserves | 133 | €247,000 | €0 | -€247,000 | -100% |
| Profit (loss) carried forward | 14 | €55 | €0 | -€55 | -100% |
| Amounts payable | 17/49 | €87,447 | €343,599 | +€256,153 | +293% |
| Amounts payable within one year | 42/48 | €87,447 | €343,599 | +€256,153 | +293% |
| Financial debts | 43 | €2,707 | €0 | -€2,707 | -100% |
| Other loans | 439 | €2,707 | €0 | -€2,707 | -100% |
| Trade debts | 44 | €20,330 | €21,373 | +€1,043 | +5.1% |
| Suppliers | 440/4 | €20,330 | €21,373 | +€1,043 | +5.1% |
| Taxes, remuneration and social security | 45 | €24,617 | €2,597 | -€22,020 | -89.4% |
| Taxes | 450/3 | €22,267 | €0 | -€22,267 | -100% |
| Remuneration and social security | 454/9 | €2,350 | €2,597 | +€247 | +10.5% |
| Other amounts payable | 47/48 | €39,793 | €319,629 | +€279,836 | +703% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,990 | €10,990 | = | 0.0% |
| Other operating charges | 640/8 | €479 | €486 | +€7 | +1.5% |
| Non-recurring operating charges | 66A | €11 | €0 | -€11 | -100% |
| Gross operating margin | 9900 | €117,677 | €109,900 | -€7,777 | -6.6% |
| Operating profit (loss) | 9901 | €106,197 | €98,424 | -€7,773 | -7.3% |
| Financial income | 75/76B | €12 | €361 | +€348 | +2,791% |
| Recurring financial income | 75 | €12 | €361 | +€348 | +2,791% |
| Financial charges | 65/66B | €7,128 | €6,636 | -€492 | -6.9% |
| Recurring financial charges | 65 | €7,128 | €6,636 | -€492 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €99,082 | €92,149 | -€6,933 | -7.0% |
| Income taxes | 67/77 | €21,304 | €19,574 | -€1,730 | -8.1% |
| Profit (loss) for the period | 9904 | €77,778 | €72,575 | -€5,203 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €77,778 | €72,575 | -€5,203 | -6.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.