BENOIT MANCUSO 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 MANCUSO AVOCAT
Largest movements
- Cash +€36,260
new in 2025: €36,260
mainly Net result for the year (+€35,808) and Other debts (+€10,752)
- Tangible fixed assets +€7,802
up €7,802 (+218%), from €3,574 to €11,376
- Receivables within one year -€4,773
down €4,773 (-29.3%), from €16,291 to €11,518
of which Trade receivables: -€15,150
- Deferred charges and accrued income +€1,167
new in 2025: €1,167
- Current investments -€1,050
no longer reported in 2025 (was €1,050)
- Profit (loss) carried forward +€35,808
up €35,808 (+669%), from €5,350 to €41,159
- Other debts +€10,752
up €10,752 (+7,144%), from €150 to €10,902
- Trade debts -€8,112
down €8,112 (-87.0%), from €9,321 to €1,209
- Tax, wage and social debts +€959
up €959 (+26.7%), from €3,592 to €4,551
- Gross operating margin +€42,404
up €42,404 (+593%), from €7,146 to €49,549
- Taxes +€8,139
up €8,139 (+541%), from €1,506 to €9,645
- Depreciation +€2,112
up €2,112 (+2,837%), from €74 to €2,186
- Other operating charges +€909
up €909 (+423%), from €215 to €1,124
- Financial charges +€786
new in 2025: €786
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 | €20,914 | €60,321 | +€39,407 | +188% |
| Fixed assets | 21/28 | €3,574 | €11,376 | +€7,802 | +218% |
| Tangible fixed assets | 22/27 | €3,574 | €11,376 | +€7,802 | +218% |
| Furniture and vehicles | 24 | €3,574 | €11,376 | +€7,802 | +218% |
| Current assets | 29/58 | €17,341 | €48,945 | +€31,604 | +182% |
| Amounts receivable within one year | 40/41 | €16,291 | €11,518 | -€4,773 | -29.3% |
| Trade receivables | 40 | €16,291 | €1,141 | -€15,150 | -93.0% |
| Other amounts receivable | 41 | - | €10,377 | +€10,377 | |
| Current investments | 50/53 | €1,050 | - | -€1,050 | |
| Cash at bank and in hand | 54/58 | - | €36,260 | +€36,260 | |
| Deferred charges and accrued income | 490/1 | - | €1,167 | +€1,167 | |
| Total equity and liabilities | 10/49 | €20,914 | €60,321 | +€39,407 | +188% |
| Equity | 10/15 | €7,850 | €43,659 | +€35,808 | +456% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,350 | €41,159 | +€35,808 | +669% |
| Amounts payable | 17/49 | €13,064 | €16,662 | +€3,598 | +27.5% |
| Amounts payable within one year | 42/48 | €13,064 | €16,662 | +€3,598 | +27.5% |
| Trade debts | 44 | €9,321 | €1,209 | -€8,112 | -87.0% |
| Suppliers | 440/4 | €9,321 | €1,209 | -€8,112 | -87.0% |
| Taxes, remuneration and social security | 45 | €3,592 | €4,551 | +€959 | +26.7% |
| Taxes | 450/3 | €3,592 | €4,551 | +€959 | +26.7% |
| Other amounts payable | 47/48 | €150 | €10,902 | +€10,752 | +7,144% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74 | €2,186 | +€2,112 | +2,837% |
| Other operating charges | 640/8 | €215 | €1,124 | +€909 | +423% |
| Gross operating margin | 9900 | €7,146 | €49,549 | +€42,404 | +593% |
| Operating profit (loss) | 9901 | €6,856 | €46,239 | +€39,383 | +574% |
| Financial charges | 65/66B | - | €786 | +€786 | |
| Recurring financial charges | 65 | - | €786 | +€786 | |
| Profit (loss) for the period before taxes | 9903 | €6,856 | €45,453 | +€38,597 | +563% |
| Income taxes | 67/77 | €1,506 | €9,645 | +€8,139 | +541% |
| Profit (loss) for the period | 9904 | €5,350 | €35,808 | +€30,458 | +569% |
| Profit (loss) for the period to be appropriated | 9905 | €5,350 | €35,808 | +€30,458 | +569% |
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 14 October 2026 via checked.be.