Benoît LECARTE Avocat: what changed
Benoît LECARTE Avocat
Largest movements
- Tangible fixed assets +€52,068
up €52,068 (+5,792%), from €899 to €52,967
of which Furniture and vehicles: +€31,697
- Deferred charges and accrued income -€12,302
down €12,302 (-79.1%), from €15,547 to €3,245
- Receivables within one year +€6,668
up €6,668 (+86.4%), from €7,718 to €14,386
of which Other amounts receivable: +€3,759
- Cash -€1,947
down €1,947 (-27.0%), from €7,207 to €5,260
mainly Investment in fixed assets (net) (-€55,630) and Tax, wage and social debts (-€10,706)
- Debts after one year +€21,817
new in 2025: €21,817
- Current portion of long-term debt +€10,834
new in 2025: €10,834
- Tax, wage and social debts -€10,706
down €10,706 (-72.4%), from €14,793 to €4,087
of which Taxes: -€5,430
- Reserves +€9,500
new in 2025: €9,500
- Trade debts +€8,291
up €8,291 (+374%), from €2,219 to €10,510
- Staff costs +€14,180
new in 2025: €14,180
- Gross operating margin +€10,121
up €10,121 (+50.0%), from €20,222 to €30,343
- Depreciation +€2,969
up €2,969 (+500%), from €594 to €3,563
- Other operating charges -€2,019
down €2,019 (-53.6%), from €3,768 to €1,749
- Taxes +€1,028
up €1,028 (+130%), from €792 to €1,820
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 | €31,371 | €75,858 | +€44,487 | +142% |
| Fixed assets | 21/28 | €899 | €52,967 | +€52,068 | +5,792% |
| Tangible fixed assets | 22/27 | €899 | €52,967 | +€52,068 | +5,792% |
| Furniture and vehicles | 24 | €899 | €32,596 | +€31,697 | +3,526% |
| Other tangible fixed assets | 26 | - | €20,370 | +€20,370 | |
| Current assets | 29/58 | €30,472 | €22,892 | -€7,580 | -24.9% |
| Amounts receivable within one year | 40/41 | €7,718 | €14,386 | +€6,668 | +86.4% |
| Trade receivables | 40 | €7,718 | €10,627 | +€2,909 | +37.7% |
| Other amounts receivable | 41 | - | €3,759 | +€3,759 | |
| Cash at bank and in hand | 54/58 | €7,207 | €5,260 | -€1,947 | -27.0% |
| Deferred charges and accrued income | 490/1 | €15,547 | €3,245 | -€12,302 | -79.1% |
| Total equity and liabilities | 10/49 | €31,371 | €75,858 | +€44,487 | +142% |
| Equity | 10/15 | €7,165 | €14,660 | +€7,495 | +105% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €9,500 | +€9,500 | |
| Distributable reserves | 133 | - | €9,500 | +€9,500 | |
| Profit (loss) carried forward | 14 | €2,165 | €160 | -€2,005 | -92.6% |
| Amounts payable | 17/49 | €24,206 | €61,198 | +€36,992 | +153% |
| Amounts payable after more than one year | 17 | - | €21,817 | +€21,817 | |
| Financial debts | 170/4 | - | €21,817 | +€21,817 | |
| Amounts payable within one year | 42/48 | €23,842 | €39,381 | +€15,539 | +65.2% |
| Current portion of amounts payable after more than one year | 42 | - | €10,834 | +€10,834 | |
| Trade debts | 44 | €2,219 | €10,510 | +€8,291 | +374% |
| Suppliers | 440/4 | €2,219 | €10,510 | +€8,291 | +374% |
| Taxes, remuneration and social security | 45 | €14,793 | €4,087 | -€10,706 | -72.4% |
| Taxes | 450/3 | €5,430 | €0 | -€5,430 | -100% |
| Remuneration and social security | 454/9 | €9,363 | €4,087 | -€5,276 | -56.4% |
| Other amounts payable | 47/48 | €6,830 | €13,951 | +€7,121 | +104% |
| Accrued charges and deferred income | 492/3 | €364 | €0 | -€364 | -100% |
| Non-recurring operating income | 76A | €6,296 | €0 | -€6,296 | -100% |
| Remuneration, social security and pensions | 62 | - | €14,180 | +€14,180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €3,563 | +€2,969 | +500% |
| Other operating charges | 640/8 | €3,768 | €1,749 | -€2,019 | -53.6% |
| Gross operating margin | 9900 | €20,222 | €30,343 | +€10,121 | +50.0% |
| Operating profit (loss) | 9901 | €15,860 | €10,851 | -€5,009 | -31.6% |
| Financial charges | 65/66B | €1,256 | €1,536 | +€280 | +22.3% |
| Recurring financial charges | 65 | €1,256 | €1,536 | +€280 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €14,604 | €9,315 | -€5,289 | -36.2% |
| Income taxes | 67/77 | €792 | €1,820 | +€1,028 | +130% |
| Profit (loss) for the period | 9904 | €13,812 | €7,495 | -€6,317 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,812 | €7,495 | -€6,317 | -45.7% |
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 7 November 2026 via checked.be.