B & T Avocats: what changed
B & T Avocats
Largest movements
- Tangible fixed assets +€49,870
up €49,870 (+959%), from €5,198 to €55,067
- Receivables within one year -€14,364
down €14,364 (-44.7%), from €32,170 to €17,806
of which Trade receivables: -€9,619
- Cash -€8,144
down €8,144 (-4.7%), from €172,060 to €163,915
mainly Investment in fixed assets (net) (-€66,254) and Tax, wage and social debts (-€24,026)
- Tax, wage and social debts -€24,026
down €24,026 (-56.5%), from €42,554 to €18,528
- Debts after one year +€16,762
new in 2025: €16,762
- Other debts +€15,898
new in 2025: €15,898
- Reserves +€12,944
up €12,944 (+7.9%), from €164,713 to €177,657
- Current portion of long-term debt +€7,324
new in 2025: €7,324
- Depreciation +€14,147
up €14,147 (+632%), from €2,238 to €16,384
- Gross operating margin -€12,406
down €12,406 (-17.3%), from €71,601 to €59,195
- Other operating charges +€9,559
up €9,559 (+477%), from €2,003 to €11,562
- Taxes -€4,137
down €4,137 (-20.4%), from €20,285 to €16,147
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 | €211,176 | €238,464 | +€27,287 | +12.9% |
| Fixed assets | 21/28 | €5,198 | €55,067 | +€49,870 | +959% |
| Tangible fixed assets | 22/27 | €5,198 | €55,067 | +€49,870 | +959% |
| Furniture and vehicles | 24 | €5,198 | €55,067 | +€49,870 | +959% |
| Current assets | 29/58 | €205,979 | €183,396 | -€22,582 | -11.0% |
| Amounts receivable within one year | 40/41 | €32,170 | €17,806 | -€14,364 | -44.7% |
| Trade receivables | 40 | €27,210 | €17,591 | -€9,619 | -35.4% |
| Other amounts receivable | 41 | €4,960 | €215 | -€4,745 | -95.7% |
| Cash at bank and in hand | 54/58 | €172,060 | €163,915 | -€8,144 | -4.7% |
| Deferred charges and accrued income | 490/1 | €1,749 | €1,675 | -€74 | -4.2% |
| Total equity and liabilities | 10/49 | €211,176 | €238,464 | +€27,287 | +12.9% |
| Equity | 10/15 | €166,713 | €179,657 | +€12,944 | +7.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €164,713 | €177,657 | +€12,944 | +7.9% |
| Distributable reserves | 133 | €164,713 | €177,657 | +€12,944 | +7.9% |
| Amounts payable | 17/49 | €44,463 | €58,806 | +€14,343 | +32.3% |
| Amounts payable after more than one year | 17 | - | €16,762 | +€16,762 | |
| Financial debts | 170/4 | - | €16,762 | +€16,762 | |
| Amounts payable within one year | 42/48 | €44,440 | €42,045 | -€2,395 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,324 | +€7,324 | |
| Trade debts | 44 | €1,886 | €295 | -€1,591 | -84.4% |
| Suppliers | 440/4 | €1,886 | €295 | -€1,591 | -84.4% |
| Taxes, remuneration and social security | 45 | €42,554 | €18,528 | -€24,026 | -56.5% |
| Taxes | 450/3 | €42,554 | €18,528 | -€24,026 | -56.5% |
| Other amounts payable | 47/48 | - | €15,898 | +€15,898 | |
| Accrued charges and deferred income | 492/3 | €23 | - | -€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,238 | €16,384 | +€14,147 | +632% |
| Other operating charges | 640/8 | €2,003 | €11,562 | +€9,559 | +477% |
| Gross operating margin | 9900 | €71,601 | €59,195 | -€12,406 | -17.3% |
| Operating profit (loss) | 9901 | €67,361 | €31,248 | -€36,112 | -53.6% |
| Financial income | 75/76B | €83 | €1 | -€82 | -99.4% |
| Recurring financial income | 75 | €83 | €1 | -€82 | -99.4% |
| Financial charges | 65/66B | €1,700 | €2,157 | +€458 | +26.9% |
| Recurring financial charges | 65 | €1,700 | €2,157 | +€458 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €65,744 | €29,091 | -€36,652 | -55.8% |
| Income taxes | 67/77 | €20,285 | €16,147 | -€4,137 | -20.4% |
| Profit (loss) for the period | 9904 | €45,459 | €12,944 | -€32,515 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,459 | €12,944 | -€32,515 | -71.5% |
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 3 November 2026 via checked.be.