BENOIT KOHL 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 KOHL AVOCAT
Largest movements
- Cash +€173,276
up €173,276 (+713%), from €24,303 to €197,579
mainly Net result for the year (+€236,951) and Other debts (+€160,776)
- Receivables within one year -€21,294
down €21,294 (-14.0%), from €152,314 to €131,020
of which Trade receivables: -€109,322
- Intangible fixed assets -€20,000
down €20,000 (-33.3%), from €60,000 to €40,000
- Tangible fixed assets -€13,527
down €13,527 (-36.0%), from €37,570 to €24,044
of which Other tangible fixed assets: -€6,842
- Financial fixed assets +€5,000
up €5,000 (+2,857%), from €175 to €5,175
- Other debts +€160,776
up €160,776 (+154%), from €104,224 to €265,000
- Profit (loss) carried forward -€28,049
down €28,049 (-34.8%), from €80,501 to €52,451
- Tax, wage and social debts +€17,594
up €17,594 (+78.0%), from €22,570 to €40,164
of which Taxes: +€15,715
- Trade debts -€14,506
down €14,506 (-46.3%), from €31,353 to €16,847
- Current portion of long-term debt -€13,298
down €13,298 (-100%), from €13,298 to €0
- Gross operating margin +€257,021
up €257,021 (+186%), from €138,301 to €395,322
- Taxes +€65,738
up €65,738 (+297%), from €22,106 to €87,844
- Other operating charges -€11,425
down €11,425 (-52.9%), from €21,610 to €10,185
- Staff costs +€5,496
up €5,496 (+39.8%), from €13,796 to €19,291
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 | €277,512 | €400,877 | +€123,365 | +44.5% |
| Fixed assets | 21/28 | €97,745 | €69,219 | -€28,527 | -29.2% |
| Intangible fixed assets | 21 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Tangible fixed assets | 22/27 | €37,570 | €24,044 | -€13,527 | -36.0% |
| Furniture and vehicles | 24 | €19,922 | €13,237 | -€6,685 | -33.6% |
| Other tangible fixed assets | 26 | €17,649 | €10,807 | -€6,842 | -38.8% |
| Financial fixed assets | 28 | €175 | €5,175 | +€5,000 | +2,857% |
| Current assets | 29/58 | €179,767 | €331,658 | +€151,891 | +84.5% |
| Amounts receivable within one year | 40/41 | €152,314 | €131,020 | -€21,294 | -14.0% |
| Trade receivables | 40 | €141,352 | €32,030 | -€109,322 | -77.3% |
| Other amounts receivable | 41 | €10,962 | €98,990 | +€88,028 | +803% |
| Cash at bank and in hand | 54/58 | €24,303 | €197,579 | +€173,276 | +713% |
| Deferred charges and accrued income | 490/1 | €3,149 | €3,058 | -€91 | -2.9% |
| Total equity and liabilities | 10/49 | €277,512 | €400,877 | +€123,365 | +44.5% |
| Equity | 10/15 | €100,961 | €72,911 | -€28,049 | -27.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,501 | €52,451 | -€28,049 | -34.8% |
| Amounts payable | 17/49 | €176,551 | €327,965 | +€151,414 | +85.8% |
| Amounts payable within one year | 42/48 | €176,535 | €327,930 | +€151,395 | +85.8% |
| Current portion of amounts payable after more than one year | 42 | €13,298 | €0 | -€13,298 | -100% |
| Financial debts | 43 | €5,090 | €5,919 | +€829 | +16.3% |
| Credit institutions | 430/8 | €5,090 | €5,919 | +€829 | +16.3% |
| Trade debts | 44 | €31,353 | €16,847 | -€14,506 | -46.3% |
| Suppliers | 440/4 | €31,353 | €16,847 | -€14,506 | -46.3% |
| Taxes, remuneration and social security | 45 | €22,570 | €40,164 | +€17,594 | +78.0% |
| Taxes | 450/3 | €20,283 | €35,998 | +€15,715 | +77.5% |
| Remuneration and social security | 454/9 | €2,287 | €4,166 | +€1,879 | +82.1% |
| Other amounts payable | 47/48 | €104,224 | €265,000 | +€160,776 | +154% |
| Accrued charges and deferred income | 492/3 | €16 | €35 | +€19 | +119% |
| Remuneration, social security and pensions | 62 | €13,796 | €19,291 | +€5,496 | +39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,043 | €37,043 | -€3,000 | -7.5% |
| Other operating charges | 640/8 | €21,610 | €10,185 | -€11,425 | -52.9% |
| Gross operating margin | 9900 | €138,301 | €395,322 | +€257,021 | +186% |
| Operating profit (loss) | 9901 | €62,852 | €328,802 | +€265,951 | +423% |
| Financial income | 75/76B | €547 | €2,293 | +€1,745 | +319% |
| Recurring financial income | 75 | €547 | €2,293 | +€1,745 | +319% |
| Financial charges | 65/66B | €7,506 | €6,300 | -€1,206 | -16.1% |
| Recurring financial charges | 65 | €7,506 | €6,300 | -€1,206 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €55,893 | €324,794 | +€268,901 | +481% |
| Income taxes | 67/77 | €22,106 | €87,844 | +€65,738 | +297% |
| Profit (loss) for the period | 9904 | €33,787 | €236,951 | +€203,164 | +601% |
| Profit (loss) for the period to be appropriated | 9905 | €33,787 | €236,951 | +€203,164 | +601% |
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 28 October 2026 via checked.be.