BMS Avocat: what changed
Two fiscal 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.
BMS Avocat
Largest movements
- Cash -€14,199
down €14,199 (-16.4%), from €86,626 to €72,426
mainly Contributions, distributions and other (-€36,444) and Tax, wage and social debts (-€19,320)
- Tangible fixed assets -€4,884
down €4,884 (-21.2%), from €23,024 to €18,140
of which Furniture and vehicles: -€6,364
- Deferred charges and accrued income +€1,506
up €1,506 (+663.8%), from €227 to €1,733
- Receivables within one year +€1,360
up €1,360 (+65.1%), from €2,087 to €3,447
of which Other amounts receivable: +€2,368
- Tax, wage and social debts -€19,320
down €19,320 (-70.7%), from €27,336 to €8,015
- Other debts +€11,118
up €11,118 (+62.9%), from €17,663 to €28,780
- Debts after one year -€6,367
down €6,367 (-74.3%), from €8,564 to €2,197
- Current portion of long-term debt -€1,178
down €1,178 (-15.6%), from €7,544 to €6,367
- Gross operating margin +€803
up €803 (+1.4%), from €56,407 to €57,210
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.
Cash bridge derived
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 | €111,964 | €95,747 | -€16,218 | -14.5% |
| Fixed assets | 21/28 | €23,024 | €18,140 | -€4,884 | -21.2% |
| Tangible fixed assets | 22/27 | €23,024 | €18,140 | -€4,884 | -21.2% |
| Plant, machinery and equipment | 23 | - | €1,881 | +€1,881 | |
| Furniture and vehicles | 24 | €19,965 | €13,601 | -€6,364 | -31.9% |
| Other tangible fixed assets | 26 | €3,059 | €2,658 | -€401 | -13.1% |
| Current assets | 29/58 | €88,940 | €77,607 | -€11,333 | -12.7% |
| Amounts receivable within one year | 40/41 | €2,087 | €3,447 | +€1,360 | +65.1% |
| Trade receivables | 40 | €1,118 | €110 | -€1,008 | -90.2% |
| Other amounts receivable | 41 | €969 | €3,337 | +€2,368 | +244.3% |
| Cash at bank and in hand | 54/58 | €86,626 | €72,426 | -€14,199 | -16.4% |
| Deferred charges and accrued income | 490/1 | €227 | €1,733 | +€1,506 | +663.8% |
| Total equity and liabilities | 10/49 | €111,964 | €95,747 | -€16,218 | -14.5% |
| Equity | 10/15 | €49,447 | €49,447 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €48,447 | €48,447 | = | 0.0% |
| Distributable reserves | 133 | €48,447 | €48,447 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €62,517 | €46,299 | -€16,218 | -25.9% |
| Amounts payable after more than one year | 17 | €8,564 | €2,197 | -€6,367 | -74.3% |
| Financial debts | 170/4 | €8,564 | €2,197 | -€6,367 | -74.3% |
| Amounts payable within one year | 42/48 | €53,953 | €44,102 | -€9,851 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €7,544 | €6,367 | -€1,178 | -15.6% |
| Trade debts | 44 | €1,411 | €940 | -€471 | -33.4% |
| Suppliers | 440/4 | €1,411 | €940 | -€471 | -33.4% |
| Taxes, remuneration and social security | 45 | €27,336 | €8,015 | -€19,320 | -70.7% |
| Taxes | 450/3 | €27,336 | €8,015 | -€19,320 | -70.7% |
| Other amounts payable | 47/48 | €17,663 | €28,780 | +€11,118 | +62.9% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,765 | €6,909 | +€144 | +2.1% |
| Other operating charges | 640/8 | €1,604 | €1,907 | +€303 | +18.9% |
| Gross operating margin | 9900 | €56,407 | €57,210 | +€803 | +1.4% |
| Operating profit (loss) | 9901 | €48,038 | €48,393 | +€355 | +0.7% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Financial charges | 65/66B | €1,144 | €817 | -€327 | -28.6% |
| Recurring financial charges | 65 | €1,144 | €817 | -€327 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €46,893 | €47,576 | +€682 | +1.5% |
| Income taxes | 67/77 | €11,031 | €11,132 | +€101 | +0.9% |
| Profit (loss) for the period | 9904 | €35,862 | €36,444 | +€581 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,862 | €36,444 | +€581 | +1.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.