BL 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.
BL Avocat
Largest movements
- Cash +€37,077
up €37,077 (+66.1%), from €56,130 to €93,207
mainly Net result for the year (+€30,632) and Depreciation (+€18,603)
- Intangible fixed assets -€18,000
down €18,000 (-11.1%), from €162,838 to €144,838
- Tangible fixed assets +€3,227
new in 2024: €3,227
- Profit (loss) carried forward +€30,632
up €30,632 (+151%), from €20,227 to €50,859
- Other debts -€16,693
down €16,693 (-9.1%), from €183,126 to €166,433
- Tax, wage and social debts +€2,609
up €2,609 (+12.5%), from €20,810 to €23,419
of which Taxes: +€1,735
- Gross operating margin +€16,213
up €16,213 (+17.1%), from €95,015 to €111,227
- Other operating charges +€3,038
up €3,038 (+75.0%), from €4,050 to €7,088
- Taxes +€2,588
up €2,588 (+44.3%), from €5,844 to €8,432
- Depreciation +€1,441
up €1,441 (+8.4%), from €17,162 to €18,603
- Staff costs -€1,208
down €1,208 (-2.5%), from €47,621 to €46,413
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,241 | €252,305 | +€19,064 | +8.2% |
| Fixed assets | 21/28 | €162,838 | €148,066 | -€14,773 | -9.1% |
| Intangible fixed assets | 21 | €162,838 | €144,838 | -€18,000 | -11.1% |
| Tangible fixed assets | 22/27 | - | €3,227 | +€3,227 | |
| Furniture and vehicles | 24 | - | €3,227 | +€3,227 | |
| Current assets | 29/58 | €70,403 | €104,240 | +€33,837 | +48.1% |
| Amounts receivable within one year | 40/41 | €13,439 | €11,033 | -€2,406 | -17.9% |
| Trade receivables | 40 | €13,426 | €11,025 | -€2,400 | -17.9% |
| Other amounts receivable | 41 | €13 | €8 | -€5 | -41.9% |
| Cash at bank and in hand | 54/58 | €56,130 | €93,207 | +€37,077 | +66.1% |
| Deferred charges and accrued income | 490/1 | €835 | - | -€835 | |
| Total equity and liabilities | 10/49 | €233,241 | €252,305 | +€19,064 | +8.2% |
| Equity | 10/15 | €22,227 | €52,859 | +€30,632 | +138% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,227 | €50,859 | +€30,632 | +151% |
| Amounts payable | 17/49 | €211,014 | €199,447 | -€11,568 | -5.5% |
| Amounts payable within one year | 42/48 | €211,014 | €199,447 | -€11,568 | -5.5% |
| Trade debts | 44 | €7,078 | €9,594 | +€2,516 | +35.5% |
| Suppliers | 440/4 | €7,078 | €9,594 | +€2,516 | +35.5% |
| Taxes, remuneration and social security | 45 | €20,810 | €23,419 | +€2,609 | +12.5% |
| Taxes | 450/3 | €12,238 | €13,973 | +€1,735 | +14.2% |
| Remuneration and social security | 454/9 | €8,572 | €9,446 | +€874 | +10.2% |
| Other amounts payable | 47/48 | €183,126 | €166,433 | -€16,693 | -9.1% |
| Remuneration, social security and pensions | 62 | €47,621 | €46,413 | -€1,208 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,162 | €18,603 | +€1,441 | +8.4% |
| Other operating charges | 640/8 | €4,050 | €7,088 | +€3,038 | +75.0% |
| Gross operating margin | 9900 | €95,015 | €111,227 | +€16,213 | +17.1% |
| Operating profit (loss) | 9901 | €26,182 | €39,124 | +€12,942 | +49.4% |
| Financial income | 75/76B | €20 | €127 | +€107 | +538% |
| Recurring financial income | 75 | €20 | €127 | +€107 | +538% |
| Financial charges | 65/66B | €131 | €187 | +€57 | +43.2% |
| Recurring financial charges | 65 | €131 | €187 | +€57 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €26,071 | €39,063 | +€12,992 | +49.8% |
| Income taxes | 67/77 | €5,844 | €8,432 | +€2,588 | +44.3% |
| Profit (loss) for the period | 9904 | €20,227 | €30,632 | +€10,405 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,227 | €30,632 | +€10,405 | +51.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.