Benoît DELACROIX Avocat: what changed
Benoît DELACROIX Avocat
Largest movements
- Cash +€95,743
up €95,743 (+316%), from €30,251 to €125,995
mainly Net result for the year (+€83,587) and Receivables within one year (+€76,851)
- Receivables within one year -€76,851
down €76,851 (-41.1%), from €187,063 to €110,212
of which Other amounts receivable: -€38,849
- Intangible fixed assets -€48,571
down €48,571 (-50.0%), from €97,201 to €48,630
- Financial fixed assets +€7,656
up €7,656 (+726%), from €1,055 to €8,711
- Tangible fixed assets +€6,576
up €6,576 (+160%), from €4,114 to €10,690
of which Furniture and vehicles: +€6,576
- Reserves -€69,500
down €69,500 (-72.1%), from €96,360 to €26,860
- Other debts +€53,166
up €53,166 (+57.6%), from €92,247 to €145,413
- Debts after one year -€20,557
down €20,557 (-85.6%), from €24,013 to €3,456
- Profit (loss) carried forward +€13,587
up €13,587 (+20,852%), from €65 to €13,652
- Trade debts +€10,356
up €10,356 (+146%), from €7,104 to €17,459
- Gross operating margin +€17,156
up €17,156 (+7.2%), from €238,862 to €256,019
- Taxes +€3,736
up €3,736 (+19.2%), from €19,439 to €23,175
- Staff costs +€3,155
up €3,155 (+3.5%), from €90,949 to €94,105
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €321,637 | €306,676 | -€14,961 | -4.7% |
| Fixed assets | 21/28 | €102,370 | €68,031 | -€34,339 | -33.5% |
| Intangible fixed assets | 21 | €97,201 | €48,630 | -€48,571 | -50.0% |
| Tangible fixed assets | 22/27 | €4,114 | €10,690 | +€6,576 | +160% |
| Furniture and vehicles | 24 | €4,114 | €10,690 | +€6,576 | +160% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €1,055 | €8,711 | +€7,656 | +726% |
| Current assets | 29/58 | €219,266 | €238,645 | +€19,378 | +8.8% |
| Amounts receivable within one year | 40/41 | €187,063 | €110,212 | -€76,851 | -41.1% |
| Trade receivables | 40 | €64,636 | €26,634 | -€38,002 | -58.8% |
| Other amounts receivable | 41 | €122,426 | €83,578 | -€38,849 | -31.7% |
| Cash at bank and in hand | 54/58 | €30,251 | €125,995 | +€95,743 | +316% |
| Deferred charges and accrued income | 490/1 | €1,952 | €2,438 | +€486 | +24.9% |
| Total equity and liabilities | 10/49 | €321,637 | €306,676 | -€14,961 | -4.7% |
| Equity | 10/15 | €115,025 | €59,112 | -€55,913 | -48.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,360 | €26,860 | -€69,500 | -72.1% |
| Distributable reserves | 133 | €96,360 | €26,860 | -€69,500 | -72.1% |
| Profit (loss) carried forward | 14 | €65 | €13,652 | +€13,587 | +20,852% |
| Amounts payable | 17/49 | €206,612 | €247,564 | +€40,952 | +19.8% |
| Amounts payable after more than one year | 17 | €24,013 | €3,456 | -€20,557 | -85.6% |
| Financial debts | 170/4 | €24,013 | €3,456 | -€20,557 | -85.6% |
| Amounts payable within one year | 42/48 | €182,599 | €244,108 | +€61,509 | +33.7% |
| Current portion of amounts payable after more than one year | 42 | €20,249 | €20,557 | +€308 | +1.5% |
| Trade debts | 44 | €7,104 | €17,459 | +€10,356 | +146% |
| Suppliers | 440/4 | €7,104 | €17,459 | +€10,356 | +146% |
| Taxes, remuneration and social security | 45 | €62,999 | €60,679 | -€2,320 | -3.7% |
| Taxes | 450/3 | €50,877 | €47,394 | -€3,483 | -6.8% |
| Remuneration and social security | 454/9 | €12,122 | €13,285 | +€1,163 | +9.6% |
| Other amounts payable | 47/48 | €92,247 | €145,413 | +€53,166 | +57.6% |
| Remuneration, social security and pensions | 62 | €90,949 | €94,105 | +€3,155 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,271 | €52,177 | -€1,093 | -2.1% |
| Other operating charges | 640/8 | €1,696 | €728 | -€968 | -57.1% |
| Non-recurring operating charges | 66A | €994 | €1,467 | +€474 | +47.7% |
| Gross operating margin | 9900 | €238,862 | €256,019 | +€17,156 | +7.2% |
| Operating profit (loss) | 9901 | €91,953 | €107,541 | +€15,588 | +17.0% |
| Financial charges | 65/66B | €1,004 | €779 | -€225 | -22.4% |
| Recurring financial charges | 65 | €1,004 | €779 | -€225 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €90,949 | €106,762 | +€15,813 | +17.4% |
| Income taxes | 67/77 | €19,439 | €23,175 | +€3,736 | +19.2% |
| Profit (loss) for the period | 9904 | €71,510 | €83,587 | +€12,077 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,510 | €83,587 | +€12,077 | +16.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.