BASSELIER-LABAR Avocats: what changed
BASSELIER-LABAR Avocats
Largest movements
- Cash -€38,431
down €38,431 (-59.4%), from €64,700 to €26,269
mainly Contributions, distributions and other (-€37,000) and Other debts (-€34,532)
- Tangible fixed assets -€28,638
down €28,638 (-27.9%), from €102,535 to €73,897
of which Furniture and vehicles: -€25,578
- Receivables within one year -€14,174
down €14,174 (-65.7%), from €21,580 to €7,406
of which Trade receivables: -€16,985
- Other debts -€34,532
down €34,532 (-49.2%), from €70,141 to €35,609
- Debts after one year -€15,185
down €15,185 (-42.6%), from €35,629 to €20,444
- Tax, wage and social debts -€15,129
down €15,129 (-38.7%), from €39,128 to €23,999
of which Taxes: -€15,155
- Trade debts -€11,687
down €11,687 (-84.0%), from €13,920 to €2,233
of which Suppliers: -€11,836
- Advances received -€9,028
down €9,028 (-88.4%), from €10,209 to €1,181
- Gross operating margin +€14,696
up €14,696 (+12.3%), from €119,462 to €134,158
- Depreciation +€13,386
up €13,386 (+59.3%), from €22,577 to €35,963
- Staff costs +€11,704
up €11,704 (+40.3%), from €29,071 to €40,775
- Taxes -€2,004
down €2,004 (-11.0%), from €18,188 to €16,185
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 | €193,532 | €111,116 | -€82,417 | -42.6% |
| Fixed assets | 21/28 | €102,898 | €74,260 | -€28,638 | -27.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €102,535 | €73,897 | -€28,638 | -27.9% |
| Furniture and vehicles | 24 | €83,797 | €58,219 | -€25,578 | -30.5% |
| Other tangible fixed assets | 26 | €18,738 | €15,678 | -€3,060 | -16.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €90,634 | €36,855 | -€53,779 | -59.3% |
| Amounts receivable within one year | 40/41 | €21,580 | €7,406 | -€14,174 | -65.7% |
| Trade receivables | 40 | €21,352 | €4,367 | -€16,985 | -79.5% |
| Other amounts receivable | 41 | €228 | €3,040 | +€2,812 | +1,233% |
| Cash at bank and in hand | 54/58 | €64,700 | €26,269 | -€38,431 | -59.4% |
| Deferred charges and accrued income | 490/1 | €4,355 | €3,180 | -€1,175 | -27.0% |
| Total equity and liabilities | 10/49 | €193,532 | €111,116 | -€82,417 | -42.6% |
| Equity | 10/15 | €10,000 | €10,164 | +€164 | +1.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €164 | +€164 | |
| Amounts payable | 17/49 | €183,532 | €100,951 | -€82,581 | -45.0% |
| Amounts payable after more than one year | 17 | €35,629 | €20,444 | -€15,185 | -42.6% |
| Financial debts | 170/4 | €35,629 | €20,444 | -€15,185 | -42.6% |
| Amounts payable within one year | 42/48 | €147,904 | €78,208 | -€69,696 | -47.1% |
| Current portion of amounts payable after more than one year | 42 | €14,505 | €15,185 | +€680 | +4.7% |
| Trade debts | 44 | €13,920 | €2,233 | -€11,687 | -84.0% |
| Suppliers | 440/4 | €13,203 | €1,367 | -€11,836 | -89.6% |
| Bills of exchange payable | 441 | €717 | €866 | +€149 | +20.8% |
| Advances received on contracts in progress | 46 | €10,209 | €1,181 | -€9,028 | -88.4% |
| Taxes, remuneration and social security | 45 | €39,128 | €23,999 | -€15,129 | -38.7% |
| Taxes | 450/3 | €34,831 | €19,676 | -€15,155 | -43.5% |
| Remuneration and social security | 454/9 | €4,297 | €4,323 | +€26 | +0.6% |
| Other amounts payable | 47/48 | €70,141 | €35,609 | -€34,532 | -49.2% |
| Accrued charges and deferred income | 492/3 | €0 | €2,300 | +€2,300 | |
| Remuneration, social security and pensions | 62 | €29,071 | €40,775 | +€11,704 | +40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,577 | €35,963 | +€13,386 | +59.3% |
| Other operating charges | 640/8 | €2,316 | €1,884 | -€432 | -18.6% |
| Non-recurring operating charges | 66A | €7,338 | €0 | -€7,338 | -100% |
| Gross operating margin | 9900 | €119,462 | €134,158 | +€14,696 | +12.3% |
| Operating profit (loss) | 9901 | €58,160 | €55,537 | -€2,624 | -4.5% |
| Financial income | 75/76B | €102 | €69 | -€33 | -32.5% |
| Recurring financial income | 75 | €102 | €69 | -€33 | -32.5% |
| Financial charges | 65/66B | €3,484 | €2,257 | -€1,227 | -35.2% |
| Recurring financial charges | 65 | €3,484 | €2,257 | -€1,227 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €54,779 | €53,349 | -€1,430 | -2.6% |
| Income taxes | 67/77 | €18,188 | €16,185 | -€2,004 | -11.0% |
| Profit (loss) for the period | 9904 | €36,590 | €37,164 | +€574 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,590 | €37,164 | +€574 | +1.6% |
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 4 November 2026 via checked.be.