Benjamin REULIAUX 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.
Benjamin REULIAUX Avocat
Largest movements
- Receivables within one year +€24,062
up €24,062 (+123%), from €19,573 to €43,635
of which Other amounts receivable: +€26,362
- Cash +€20,271
up €20,271 (+44.3%), from €45,805 to €66,076
mainly Net result for the year (+€46,512) and Depreciation (+€19,502)
- Tangible fixed assets -€19,502
down €19,502 (-24.2%), from €80,462 to €60,960
- Reserves +€46,512
up €46,512 (+46.2%), from €100,681 to €147,193
- Debts after one year -€7,909
down €7,909 (-29.4%), from €26,886 to €18,977
- Tax, wage and social debts -€7,379
down €7,379 (-22.1%), from €33,403 to €26,024
of which Taxes: -€8,979
- Trade debts -€5,275
down €5,275 (-68.7%), from €7,680 to €2,405
- Gross operating margin -€48,562
down €48,562 (-38.1%), from €127,333 to €78,771
- Taxes -€9,295
down €9,295 (-43.3%), from €21,486 to €12,191
- Other operating charges -€3,965
down €3,965 (-67.6%), from €5,869 to €1,904
- Depreciation +€2,455
up €2,455 (+14.4%), from €17,047 to €19,502
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 | €180,358 | €206,597 | +€26,238 | +14.5% |
| Fixed assets | 21/28 | €80,462 | €60,960 | -€19,502 | -24.2% |
| Tangible fixed assets | 22/27 | €80,462 | €60,960 | -€19,502 | -24.2% |
| Furniture and vehicles | 24 | €80,462 | €60,960 | -€19,502 | -24.2% |
| Current assets | 29/58 | €99,897 | €145,637 | +€45,740 | +45.8% |
| Amounts receivable after more than one year | 29 | €33,562 | €35,351 | +€1,789 | +5.3% |
| Other amounts receivable | 291 | €33,562 | €35,351 | +€1,789 | +5.3% |
| Amounts receivable within one year | 40/41 | €19,573 | €43,635 | +€24,062 | +123% |
| Trade receivables | 40 | €19,573 | €17,273 | -€2,300 | -11.8% |
| Other amounts receivable | 41 | - | €26,362 | +€26,362 | |
| Cash at bank and in hand | 54/58 | €45,805 | €66,076 | +€20,271 | +44.3% |
| Deferred charges and accrued income | 490/1 | €957 | €575 | -€383 | -40.0% |
| Total equity and liabilities | 10/49 | €180,358 | €206,597 | +€26,238 | +14.5% |
| Equity | 10/15 | €104,681 | €151,193 | +€46,512 | +44.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €100,681 | €147,193 | +€46,512 | +46.2% |
| Distributable reserves | 133 | €100,681 | €147,193 | +€46,512 | +46.2% |
| Amounts payable | 17/49 | €75,678 | €55,404 | -€20,274 | -26.8% |
| Amounts payable after more than one year | 17 | €26,886 | €18,977 | -€7,909 | -29.4% |
| Financial debts | 170/4 | €26,886 | €18,977 | -€7,909 | -29.4% |
| Amounts payable within one year | 42/48 | €48,791 | €36,427 | -€12,364 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €7,604 | €7,909 | +€305 | +4.0% |
| Trade debts | 44 | €7,680 | €2,405 | -€5,275 | -68.7% |
| Suppliers | 440/4 | €7,680 | €2,405 | -€5,275 | -68.7% |
| Taxes, remuneration and social security | 45 | €33,403 | €26,024 | -€7,379 | -22.1% |
| Taxes | 450/3 | €32,003 | €23,024 | -€8,979 | -28.1% |
| Remuneration and social security | 454/9 | €1,400 | €3,000 | +€1,600 | +114% |
| Other amounts payable | 47/48 | €104 | €89 | -€16 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,047 | €19,502 | +€2,455 | +14.4% |
| Other operating charges | 640/8 | €5,869 | €1,904 | -€3,965 | -67.6% |
| Gross operating margin | 9900 | €127,333 | €78,771 | -€48,562 | -38.1% |
| Operating profit (loss) | 9901 | €104,416 | €57,365 | -€47,052 | -45.1% |
| Financial income | 75/76B | €1,346 | €2,592 | +€1,246 | +92.6% |
| Recurring financial income | 75 | €1,346 | €2,592 | +€1,246 | +92.6% |
| Financial charges | 65/66B | €1,125 | €1,254 | +€128 | +11.4% |
| Recurring financial charges | 65 | €1,125 | €1,254 | +€128 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €104,637 | €58,703 | -€45,934 | -43.9% |
| Income taxes | 67/77 | €21,486 | €12,191 | -€9,295 | -43.3% |
| Profit (loss) for the period | 9904 | €83,151 | €46,512 | -€36,639 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €83,151 | €46,512 | -€36,639 | -44.1% |
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.