BENOIT CAMBIER 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.
BENOIT CAMBIER AVOCAT
Largest movements
- Current investments +€401,133
up €401,133 (+838%), from €47,894 to €449,027
- Cash -€381,526
down €381,526 (-85.1%), from €448,546 to €67,019
mainly Current investments (-€401,133) and Contributions, distributions and other (-€69,244)
- Receivables within one year +€49,812
up €49,812 (+169%), from €29,516 to €79,328
- Tangible fixed assets -€18,266
down €18,266 (-5.3%), from €342,108 to €323,843
of which Land and buildings: -€10,389
- Other debts +€48,786
up €48,786 (+3,057%), from €1,596 to €50,382
- Gross operating margin -€5,486
down €5,486 (-4.3%), from €127,479 to €121,993
- Financial income -€3,884
down €3,884 (-52.5%), from €7,399 to €3,514
- Taxes +€2,510
up €2,510 (+7.6%), from €32,978 to €35,488
- Other operating charges +€1,295
up €1,295 (+454%), from €285 to €1,580
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 | €868,064 | €919,217 | +€51,153 | +5.9% |
| Fixed assets | 21/28 | €342,108 | €323,843 | -€18,266 | -5.3% |
| Tangible fixed assets | 22/27 | €342,108 | €323,843 | -€18,266 | -5.3% |
| Land and buildings | 22 | €325,384 | €314,995 | -€10,389 | -3.2% |
| Furniture and vehicles | 24 | €16,724 | €8,848 | -€7,877 | -47.1% |
| Current assets | 29/58 | €525,955 | €595,374 | +€69,419 | +13.2% |
| Amounts receivable within one year | 40/41 | €29,516 | €79,328 | +€49,812 | +169% |
| Trade receivables | 40 | €29,516 | €79,328 | +€49,812 | +169% |
| Current investments | 50/53 | €47,894 | €449,027 | +€401,133 | +838% |
| Cash at bank and in hand | 54/58 | €448,546 | €67,019 | -€381,526 | -85.1% |
| Total equity and liabilities | 10/49 | €868,064 | €919,217 | +€51,153 | +5.9% |
| Equity | 10/15 | €807,169 | €807,499 | +€330 | 0.0% |
| Contributions | 10/11 | €650,000 | €650,000 | = | 0.0% |
| Reserves | 13 | €154,607 | €156,925 | +€2,318 | +1.5% |
| Distributable reserves | 133 | €154,607 | €156,925 | +€2,318 | +1.5% |
| Profit (loss) carried forward | 14 | €2,562 | €574 | -€1,988 | -77.6% |
| Amounts payable | 17/49 | €60,895 | €111,718 | +€50,823 | +83.5% |
| Amounts payable within one year | 42/48 | €60,895 | €111,718 | +€50,823 | +83.5% |
| Trade debts | 44 | €234 | €266 | +€32 | +13.6% |
| Suppliers | 440/4 | €234 | €266 | +€32 | +13.6% |
| Taxes, remuneration and social security | 45 | €59,065 | €61,070 | +€2,006 | +3.4% |
| Taxes | 450/3 | €59,065 | €61,070 | +€2,006 | +3.4% |
| Other amounts payable | 47/48 | €1,596 | €50,382 | +€48,786 | +3,057% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,266 | €18,266 | = | 0.0% |
| Other operating charges | 640/8 | €285 | €1,580 | +€1,295 | +454% |
| Gross operating margin | 9900 | €127,479 | €121,993 | -€5,486 | -4.3% |
| Operating profit (loss) | 9901 | €108,928 | €102,147 | -€6,781 | -6.2% |
| Financial income | 75/76B | €7,399 | €3,514 | -€3,884 | -52.5% |
| Recurring financial income | 75 | €7,399 | €3,514 | -€3,884 | -52.5% |
| Financial charges | 65/66B | €424 | €600 | +€175 | +41.3% |
| Recurring financial charges | 65 | €424 | €600 | +€175 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €115,902 | €105,062 | -€10,840 | -9.4% |
| Income taxes | 67/77 | €32,978 | €35,488 | +€2,510 | +7.6% |
| Profit (loss) for the period | 9904 | €82,925 | €69,574 | -€13,351 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €82,925 | €69,574 | -€13,351 | -16.1% |
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 1 November 2026 via checked.be.