BA 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.
BA Avocat
Largest movements
- Financial fixed assets +€90,000
up €90,000 (+1,601,423%), from €6 to €90,006
- Cash -€30,822
down €30,822 (-57.2%), from €53,869 to €23,047
mainly Investment in fixed assets (net) (-€90,000) and Receivables within one year (-€10,000)
- Receivables within one year +€10,000
new in 2025: €10,000
- Tangible fixed assets -€8,972
down €8,972 (-24.0%), from €37,382 to €28,409
of which Furniture and vehicles: -€8,761
- Reserves +€70,000
up €70,000 (+206%), from €34,000 to €104,000
- Debts after one year -€7,878
down €7,878 (-30.5%), from €25,848 to €17,970
- Tax, wage and social debts -€2,644
down €2,644 (-23.0%), from €11,519 to €8,875
- Gross operating margin +€52,378
up €52,378 (+96.6%), from €54,201 to €106,580
- Taxes +€15,496
up €15,496 (+167%), from €9,291 to €24,787
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 | €91,552 | €151,658 | +€60,106 | +65.7% |
| Fixed assets | 21/28 | €37,387 | €118,415 | +€81,028 | +217% |
| Tangible fixed assets | 22/27 | €37,382 | €28,409 | -€8,972 | -24.0% |
| Plant, machinery and equipment | 23 | €924 | €713 | -€211 | -22.8% |
| Furniture and vehicles | 24 | €36,458 | €27,697 | -€8,761 | -24.0% |
| Financial fixed assets | 28 | €6 | €90,006 | +€90,000 | +1,601,423% |
| Current assets | 29/58 | €54,164 | €33,243 | -€20,921 | -38.6% |
| Amounts receivable within one year | 40/41 | - | €10,000 | +€10,000 | |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €53,869 | €23,047 | -€30,822 | -57.2% |
| Deferred charges and accrued income | 490/1 | €295 | €195 | -€99 | -33.7% |
| Total equity and liabilities | 10/49 | €91,552 | €151,658 | +€60,106 | +65.7% |
| Equity | 10/15 | €36,698 | €107,244 | +€70,546 | +192% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €34,000 | €104,000 | +€70,000 | +206% |
| Distributable reserves | 133 | €34,000 | €104,000 | +€70,000 | +206% |
| Profit (loss) carried forward | 14 | €198 | €744 | +€546 | +276% |
| Amounts payable | 17/49 | €54,854 | €44,414 | -€10,440 | -19.0% |
| Amounts payable after more than one year | 17 | €25,848 | €17,970 | -€7,878 | -30.5% |
| Financial debts | 170/4 | €25,848 | €17,970 | -€7,878 | -30.5% |
| Amounts payable within one year | 42/48 | €29,005 | €26,444 | -€2,562 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €7,627 | €7,878 | +€251 | +3.3% |
| Trade debts | 44 | €1,397 | €613 | -€784 | -56.1% |
| Suppliers | 440/4 | €1,397 | €613 | -€784 | -56.1% |
| Taxes, remuneration and social security | 45 | €11,519 | €8,875 | -€2,644 | -23.0% |
| Taxes | 450/3 | €11,519 | €8,875 | -€2,644 | -23.0% |
| Other amounts payable | 47/48 | €8,463 | €9,077 | +€615 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,529 | €8,972 | +€444 | +5.2% |
| Other operating charges | 640/8 | €531 | €550 | +€19 | +3.7% |
| Gross operating margin | 9900 | €54,201 | €106,580 | +€52,378 | +96.6% |
| Operating profit (loss) | 9901 | €45,142 | €97,057 | +€51,915 | +115% |
| Financial charges | 65/66B | €1,653 | €1,724 | +€71 | +4.3% |
| Recurring financial charges | 65 | €1,653 | €1,724 | +€71 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €43,489 | €95,333 | +€51,844 | +119% |
| Income taxes | 67/77 | €9,291 | €24,787 | +€15,496 | +167% |
| Profit (loss) for the period | 9904 | €34,198 | €70,546 | +€36,348 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €34,198 | €70,546 | +€36,348 | +106% |
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 30 October 2026 via checked.be.