BERNARD Eric, 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.
BERNARD Eric, Avocat
Largest movements
- Tangible fixed assets -€8,501
down €8,501 (-50.4%), from €16,861 to €8,360
- Receivables within one year -€6,855
down €6,855 (-34.6%), from €19,822 to €12,967
- Trade debts -€7,359
down €7,359 (-34.4%), from €21,392 to €14,033
- Tax, wage and social debts -€6,035
down €6,035 (-49.7%), from €12,139 to €6,104
- Debts after one year -€5,076
no longer reported in 2025 (was €5,076)
- Current portion of long-term debt -€3,626
down €3,626 (-41.7%), from €8,701 to €5,076
- Other debts +€2,750
up €2,750 (+44.4%), from €6,199 to €8,949
- Depreciation -€13,020
down €13,020 (-54.6%), from €23,865 to €10,845
- Gross operating margin +€11,198
up €11,198 (+280%), from €4,002 to €15,200
- Other operating charges -€741
down €741 (-52.4%), from €1,413 to €672
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 | €37,440 | €21,786 | -€15,654 | -41.8% |
| Fixed assets | 21/28 | €17,011 | €8,510 | -€8,501 | -50.0% |
| Tangible fixed assets | 22/27 | €16,861 | €8,360 | -€8,501 | -50.4% |
| Furniture and vehicles | 24 | €16,861 | €8,360 | -€8,501 | -50.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €20,429 | €13,276 | -€7,154 | -35.0% |
| Amounts receivable within one year | 40/41 | €19,822 | €12,967 | -€6,855 | -34.6% |
| Trade receivables | 40 | €19,822 | €12,967 | -€6,855 | -34.6% |
| Cash at bank and in hand | 54/58 | €228 | - | -€228 | |
| Deferred charges and accrued income | 490/1 | €379 | €309 | -€70 | -18.5% |
| Total equity and liabilities | 10/49 | €37,440 | €21,786 | -€15,654 | -41.8% |
| Equity | 10/15 | -€16,576 | -€14,075 | +€2,501 | +15.1% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Reserves | 13 | €29,860 | €29,860 | = | 0.0% |
| Distributable reserves | 133 | €29,860 | €29,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,436 | -€60,935 | +€2,501 | +3.9% |
| Amounts payable | 17/49 | €54,016 | €35,861 | -€18,155 | -33.6% |
| Amounts payable after more than one year | 17 | €5,076 | - | -€5,076 | |
| Financial debts | 170/4 | €5,076 | - | -€5,076 | |
| Amounts payable within one year | 42/48 | €48,940 | €35,861 | -€13,079 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €8,701 | €5,076 | -€3,626 | -41.7% |
| Financial debts | 43 | €509 | €1,700 | +€1,191 | +234% |
| Credit institutions | 430/8 | €509 | €1,700 | +€1,191 | +234% |
| Trade debts | 44 | €21,392 | €14,033 | -€7,359 | -34.4% |
| Suppliers | 440/4 | €21,392 | €14,033 | -€7,359 | -34.4% |
| Taxes, remuneration and social security | 45 | €12,139 | €6,104 | -€6,035 | -49.7% |
| Taxes | 450/3 | €12,139 | €6,104 | -€6,035 | -49.7% |
| Other amounts payable | 47/48 | €6,199 | €8,949 | +€2,750 | +44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,865 | €10,845 | -€13,020 | -54.6% |
| Other operating charges | 640/8 | €1,413 | €672 | -€741 | -52.4% |
| Gross operating margin | 9900 | €4,002 | €15,200 | +€11,198 | +280% |
| Operating profit (loss) | 9901 | -€21,276 | €3,682 | +€24,958 | |
| Financial income | 75/76B | €0 | €53 | +€53 | +59,333% |
| Recurring financial income | 75 | €0 | €53 | +€53 | +59,333% |
| Financial charges | 65/66B | €555 | €692 | +€137 | +24.7% |
| Recurring financial charges | 65 | €555 | €692 | +€137 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,830 | €3,044 | +€24,874 | |
| Income taxes | 67/77 | €570 | €543 | -€27 | -4.7% |
| Profit (loss) for the period | 9904 | -€22,400 | €2,501 | +€24,901 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,400 | €2,501 | +€24,901 |
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 17 October 2026 via checked.be.